2023-10-31T09:25:50-05:00 2022-12-31 363321958 Desmond & Ahern Ltd 10827 S Western Ave Chicago IL 60643 990 2022-01-01 363203809 Center for Disability & Elder Law Inc CENT 3123761880 205 W Randolph 1610 Chicago IL 606061892 Caroline Manley Executive Director 3123761880 2023-10-31 1 Caroline Manley 999009999 0 Jason L Gierhahn P02385275 7737794720 2023-10-31 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Caroline Manley 205 W Randolph 1610 Chicago IL 606061892 1309324 0 X www.cdelaw.org X 1982 IL Provide pro bono legal services for low-income elderly and people with disabilities. 25 25 18 200 0 0 806530 967445 375973 330605 11 12 15085 11262 1197599 1309324 0 0 0 0 705029 901260 0 0 98942 215577 250836 920606 1152096 276993 157228 901121 1274645 87125 303421 813996 971224 X Center for Disability and Elder Law (CDEL) provides pro bono ("free") legal services for low income senior citizens and people with disabilities throughout Chicago and Cook County, Illinois. CDEL also helps foster the culture of Pro Bono Legal (continued on Schedule O) Services within Chicagoland's legal community by providing training to lawyers and paralegals who, in turn, assist CDEL in providing our services to these populations. 0 0 782255 341867 The Organization provides pro bono legal services to low-income elderly and people with disabilities throughout Chicago and Cook County, Illinois. The Chicagoland based legal community provided over $1,600,000 in donated legal services which supplemented out of pocket program costs. The Organization facilitates the legal community by providing attorneys and paralegals the opportunity to assist CDEL and its clients. 782255 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 1 18 1 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X John Schumacher 3129332148 205 W Randolph Suite 1610 Chicago IL 60606 Theresa Jaffe President 6.00 X X 0 0 0 Russell Molter Vice President 2.00 X X 0 0 0 John C Schumacher Treasurer 2.00 X X 0 0 0 Allison Disney Vice President, Fundraising 2.00 X X 0 0 0 Terri L Ahrens Immediate Past President 1.00 X X 0 0 0 Thomas A Demetrio Director 1.00 X 0 0 0 Matthew T Jenkins Director 1.00 X 0 0 0 Yvette R Lyles Director 1.00 X 0 0 0 Frank Mascari Director 1.00 X 0 0 0 Rosalynn Flores Director 1.00 X 0 0 0 Robert A Michalak Director 1.00 X 0 0 0 Helen Lucaitis Director 2.00 X 0 0 0 Lucy K Park Director 1.00 X 0 0 0 Anthony O'Neill Director 1.00 X 0 0 0 Todd Patterson Director 1.00 X 0 0 0 Joseph Russo Director 1.00 X 0 0 0 Darin Osmond Secretary 1.00 X X 0 0 0 Addison Braendel Director 1.00 X 0 0 0 Valli Gupta Director 1.00 X 0 0 0 Andrew Lillis Director 1.00 X 0 0 0 Ryan Whitacre Director 1.00 X 0 0 0 Eric Carlson Director 1.00 X 0 0 0 April Thomas Director 1.00 X 0 0 0 William J Daley Director 1.00 X 0 0 0 Shaunte Robinson Director 1.00 X 0 0 0 Caroline Manley Executive Director 40.00 X 97814 0 2860 97814 0 2860 0 0 0 0 0 175620 99500 692325 967445 Program fees 900099 321871 321871 Guardianship fees 541100 8734 8734 330605 12 12 0 175620 0 0 Other 900099 11262 11262 11262 1309324 341867 0 12 108560 80334 28226 679814 573248 70743 35823 56116 44577 6197 5342 56770 42910 8002 5858 662 662 20822 1980 18842 47391 19720 15644 12027 3621 121 3500 48525 23733 22947 1845 7902 7902 51950 39077 8421 4452 4120 3471 437 212 9550 9550 13712 10007 2600 1105 Bad debt 25000 25000 Program 11417 10738 679 Miscellaneous 6164 4230 1382 552 1152096 782255 270899 98942 531948 549866 54886 54898 258227 433247 29516 19739 76036 59731 25855 16305 689 689 0 199901 901121 1274645 72692 101643 4327 10106 201778 87125 303421 X 645871 460224 168125 511000 813996 971224 901121 1274645 157228 0 X X 0 1 X 1 0 X 506070 729019 609218 806530 967445 3618282 506070 729019 609218 806530 967445 3618282 104554 3513728 4071 4459 8 11 12 8561 3626843 1071441 0.96880 0.93970 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 46314 31092 15222 29722 28639 1083 16305 Operating lease right-of-use asset 199901 199901 Operating lease liability 201778 201778 X 2966394 1657070 1657070 1309324 0 1309324 2809166 1657070 1657070 1152096 0 1152096 Part X, Line 2: FIN 48 Note from Audited Financial Statements The Center for Disability and Elder Law was granted an exemption from federal income tax by the Internal Revenue Service pursuant to the provisions of Internal Revenue Code Section 501(c)(3). CDEL qualifies for the charitable contribution deduction under Section 170(b)(1)(A)(vi) and has been classified as an organization that is not a private foundation under Section 509(a)(1). The tax-exempt purpose of the Organization and the nature in which it operates is described in the first paragraph of Note 1. The Organization continues to operate in compliance with its tax exempt purpose. The Organization's annual information and income tax returns filed with the federal and state governments are subject to examination generally for three years after it is filed. The Organization has adopted the requirements for accounting for uncertain tax positions and management has determined that the Organization was not required to record a liability related to uncertain tax positions as of December 31, 2022. Winter Benefit 175620 175620 175620 175620 Form 990, Part VI, Section A, line 4 Bylaws updated in June 2022 to reflect changes in standing committees and requirements for composition of Executive Committee. Form 990, Part VI, Section B, line 11b The Form 990 was reviewed by the Executive Director, Administrator and Treasurer. The Form 990 was provided to entire Board prior to filing. Form 990, Part VI, Section B, line 12c The Board of Directors is guided by the Code of Ethics when they are carrying out business on behalf of, or representing the organization. Each member has a duty of loyalty to the organization which requires a director to prefer the interests of the organization over their own interests, or the interests of others. No person shall originate, participate in, or vote on any transaction involving the organization in which such person has a Conflict of Interest. A person will be deemed to have a Conflict of Interest if he/she or a related party has a material financial interest in, or is affiliated with any entity that proposes to enter into any transaction or business with CDEL, or such person would otherwise materially benefit, directly or indirectly, from the transaction. Annually, each member of the Board shall execute a statement disclosing any potential conflict of interest with the Board or CDEL. The Board shall vote on the recommended action by the Finance/Audit Committee to be taken to remedy the conflict of interest. Form 990, Part VI, Section B, line 15 The Executive Director is entitled to a formal evaluation of his/her performance by the Board of Directors on an annual basis. The evaluation shall be part of the board's annual governance work but may be initiated at any time by the board or at the request of the Executive Director. The evaluation will be carried out by the Executive Committee of the Board "Committee". The Committee will report to the board the results of their assessment and may make a recommendation regarding actions required including adjustments in the salary or other conditions of employment of the Executive Director. The Committee's report shall also outline the evaluation process in terms of what evidence was reviewed and who was interviewed and may include recommendations to improve the policy or its future application. The executive committee approves all staff salaries. Form 990, Part VI, Section C, line 19 Annual financial statements and Form 990 are available upon request and are posted on the Illinois Attorney General's website. Form 990, Part XII, line 2c: The process has not changed from the prior year.