2023-09-28T11:11:24-05:00 2022-12-31 390859910 BAKER TILLY US LLP 225 S 6TH ST 2300 MINNEAPOLIS MN 55402 990 2022-01-01 411316151 SOUTHERN MN REGIONAL LEGAL SERVICES INC SOUT 6512289823 55 EAST FIFTH STREET 800 ST PAUL MN 551011717 BRETT W OLANDER PRESIDENT 6512289823 2023-08-25 1 BRETT OLANDER XXX-XX-XXXX 1 JENNA DETJENS CPA P01845147 6128764500 2023-08-25 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JESSIE R NICHOLSON 55 EAST FIFTH STREET 800 ST PAUL MN 551011717 11836401 0 X WWW.SMRLS.ORG X 1977 MN TO PROVIDE A FULL RANGE OF HIGH QUALITY LEGAL SERVICES TO LOW INCOME PERSONS AND ELIGIBLE CLIENT GROUPS IN CIVIL MATTERS, IN A RESPECTFUL MANNER WHICH ENABLES CLIENTS TO: 1.) ENFORCE THEIR LEGAL RIGHTS, 2.) OBTAIN EFFECTIVE ACCESS TO THE COURTS, ADMINISTRATIVE AGENCIES AND FORUMS WHICH CONSTITUTE OUR SYSTEM OF JUSTICE, 3.) MAINTAIN FREEDOM FROM HUNGER, HOMELESSNESS, SICKNESS AND ABUSE, AND 4.) EMPOWER PERSONS AND ASSURE EQUAL OPPORTUNITY, THUS HELPING PEOPLE TO HELP THEMSELVES AND BECOME ECONOMICALLY SELF-RELIANT, TO THE EXTENT THEIR INDIVIDUAL ABILITIES AND CIRCUMSTANCES PERMIT. 15 15 146 100 0 0 10129044 11617877 23650 35527 10879 15776 99525 119375 10263098 11788555 0 0 0 0 9431041 10095949 0 0 281202 2148835 2443215 11579876 12539164 -1316778 -750609 7070587 8201896 2144499 4026686 4926088 4175210 X TO PROVIDE A FULL RANGE OF HIGH QUALITY LEGAL SERVICES TO LOW INCOME PERSONS AND ELIGIBLE CLIENT GROUPS IN CIVIL MATTERS, IN A RESPECTFUL MANNER WHICH ENABLES CLIENTS TO: 1.) ENFORCE THEIR LEGAL RIGHTS, 2.) OBTAIN EFFECTIVE ACCESS TO THE COURTS, ADMINISTRATIVE AGENCIES AND FORUMS WHICH CONSTITUTE OUR SYSTEM OF JUSTICE, 3.) MAINTAIN FREEDOM FROM HUNGER, HOMELESSNESS, SICKNESS AND ABUSE, AND 4.) EMPOWER PERSONS AND ASSURE EQUAL OPPORTUNITY, THUS HELPING PEOPLE TO HELP THEMSELVES AND BECOME ECONOMICALLY SELF-RELIANT, TO THE EXTENT THEIR INDIVIDUAL ABILITIES AND CIRCUMSTANCES PERMIT. 0 0 10440566 35527 SOUTHERN MINNESOTA REGIONAL LEGAL SERVICES, INC. (SMRLS OR THE ORGANIZATION) WAS FORMED IN 1909 IN ST. PAUL AS A BRANCH OF ASSOCIATED CHARITIES TO PROVIDE LEGAL ADVICE AND REPRESENTATION TO LOW-INCOME PEOPLE. IN 1977, SMRLS EXPANDED ITS SERVICES TO 32 ADDITIONAL COUNTIES IN THE SOUTHERN THIRD OF THE STATE AND TO MIGRANT FARM WORKERS IN MINNESOTA AND NORTH DAKOTA. IN 2016, THE DEFINITION OF CLIENTS ELIGIBLE TO BE SERVED THROUGH THE MIGRANT PROGRAM WAS BROADENED TO AGRICULTURAL WORKERS AND THAT PROGRAM HAS BEEN RENAMED.A SIGNIFICANT PORTION OF SMRLS' OPERATIONS IS FUNDED THROUGH GRANTS FROM THE LEGAL SERVICES CORPORATION (LSC), A PRIVATE, NOT-FOR-PROFIT CORPORATION ESTABLISHED BY CONGRESS IN 1974 TO ASSURE EQUAL ACCESS TO JUSTICE UNDER THE LAW FOR ALL AMERICANS. LSC IS HEADED BY A BIPARTISAN BOARD OF DIRECTORS APPOINTED BY THE PRESIDENT OF THE UNITED STATES AND CONFIRMED BY THE UNITED STATES SENATE.DURING 2022, SMRLS SERVED 10,755 CLIENTS (25,044 HOUSEHOLD MEMBERS) WITH MORE THAN 10,755 LEGAL MATTERS. IN ADDITION, APPROXIMATELY 2,512 FAMILIES AND INDIVIDUALS BENEFIT FROM SMRLS' PREVENTATIVE LAW AND COMMUNITY EDUCATION WORK AND APPROXIMATELY 51,000 PEOPLE ACCESSED THE WEBSITE.SMRLS EMPLOYS 47 ATTORNEYS AND 50 NON-ATTORNEY STAFF. SMRLS CURRENTLY HAS OFFICES IN ST. PAUL, MANKATO, ROCHESTER, WINONA, ALBERT LEA, WORTHINGTON, AND MOORHEAD, AS WELL AS SEVERAL COMMUNITY ORGANIZATIONS INCLUDING MEDICAL-LEGAL PARTNERSHIPS AT A HOSPITAL AND COMMUNITY CLINICS.SMRLS HAS GAINED NATIONAL RECOGNITION FOR ITS TRADITION OF SOUND MANAGEMENT AND INNOVATIVE APPROACHES TO PROVIDE LEGAL SERVICES FOR LOW-INCOME PEOPLE. SMRLS' NATIONALLY RESPECTED COMPREHENSIVE NEEDS ASSESSMENT PROCESS, AND ITS DIVERSITY AND LEADERSHIP DEVELOPMENT WORK, HAVE RESULTED IN AN EFFECTIVE, COMMUNITY-BASED, AND COLLABORATIVE LAW PRACTICE.SMRLS' OPERATIONAL STRATEGIC PLAN, THE VISION FOR 2018 AND BEYOND (THE STRATEGIC PLAN), HAS DRIVEN THE REORGANIZATION OF THE MIGRANT PROGRAMS INTO THE AGRICULTURAL WORKER PROGRAMS, ESTABLISHMENT OF A CONTINUOUS PROCESS IMPROVEMENT EFFORT IN THE INTAKE PROCESS, ADDITION OF A HUMAN RESOURCES MANAGER, DEVELOPMENT OF A NEW EXECUTIVE LEADERSHIP TEAM, AND OUTSOURCING OF A PORTION OF THE IT FUNCTION. CHANGES ARE FOCUSED ON IMPROVING THE ABILITY OF THE ORGANIZATION TO RESPOND TO THE NEW NEEDS OF THE CLIENT POPULATION IN OUR SERVICES AREA. IN FEBRUARY 2022, THE SMRLS BOARD OF DIRECTORS ADOPTED A PLAN FOR THE NEXT STAGE OF SMRLS' STRATEGIC DEVELOPMENT, 2022+ BEYOND STRATEGIC FRAMEWORK.SMRLS HAS STRONG WORKING RELATIONSHIPS WITH STATEWIDE LOCAL BAR ASSOCIATIONS, LAWYERS, THE STATE LEGISLATURE, BUSINESS AND GOVERNMENTAL ENTITIES, AND CLIENT GROUPS. THROUGH A SERIES OF INNOVATIVE URBAN AND RURAL VOLUNTEER ATTORNEY PROGRAMS, 90 VOLUNTEER ATTORNEYS DONATED APPROXIMATELY 1,629 HOURS OF CASE REPRESENTATION TIME TO ELIGIBLE CLIENTS IN 2022. 10440566 1 1 0 1 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 146 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MN X X VANNAM KHEN 6517888444 55 EAST FIFTH STREET STE 800 ST PAUL MN 551011717 JESSIE R NICHOLSON CHIEF EXECUTIVE OFFICER 50.00 X 153979 0 3941 THOMAS KRAUSE ASST DIR OF LITIGATION & ADVOCACY 45.00 X 125172 0 9198 LAURA S MELNICK LEAD ATTORNEY 45.00 X 118619 0 9469 VALERIE K SNYDER LEAD ATTORNEY 45.00 X 117258 0 8484 LAURA K JELINEK SENIOR LEADERSHIP ATTORNEY 45.00 X 112537 0 11345 MARGARET ERICKSON SUPERVISING ATTORNEY 45.00 X 115415 0 6562 VANNAM KHEN DIRECTOR OF FINANCE 45.00 X 83470 0 6238 BRETT W OLANDER PRESIDENT 5.00 X X 0 0 0 BRENDA DEVLIN 1ST VICE PRESIDENT 5.00 X X 0 0 0 TERRANCE CS NEWBY 2ND VICE PRESIDENT 5.00 X X 0 0 0 ANDREW M BAESE SECRETARY 5.00 X X 0 0 0 THOMAS B HATCH TREASURER 5.00 X X 0 0 0 ABDI SABRIE BOARD MEMBER 1.00 X 0 0 0 BRETT STRAND BOARD MEMBER 1.00 X 0 0 0 ELIZABETH WEBSTER BOARD MEMBER 1.00 X 0 0 0 GRETCHEN CEPEK BOARD MEMBER 1.00 X 0 0 0 JAN MARIE LUNGREN BOARD MEMBER 1.00 X 0 0 0 JIM SUK BOARD MEMBER 1.00 X 0 0 0 JOSHUA MURPHY BOARD MEMBER 1.00 X 0 0 0 PAM JAMES BOARD MEMBER 1.00 X 0 0 0 SAMANTHA SUTTAN BOARD MEMBER 1.00 X 0 0 0 TASHONDA WILLIAMSON BOARD MEMBER 1.00 X 0 0 0 826450 0 55237 8 0 1 0 ROBERT HALF MANAGEMENT RESOURCES 2613 CAMINO RAMON SAN RAMON CA 94583 TEMPORARY STAFFING AGENCY 104525 1 158900 32521 11154521 271935 11617877 SPECIAL SERVICES FEES 541100 35527 35527 35527 14718 14718 1058 0 1058 1058 1058 140510 32521 47846 92664 92664 MISCELLANEOUS REVENUE 900099 26711 26711 26711 11788555 35527 0 135151 247626 214516 27188 5922 6932492 6004619 762084 165789 113852 99115 12017 2720 2275374 1980619 240392 54363 526605 458388 55635 12582 179559 179559 70072 70072 286592 131392 155200 1304 1304 418421 149157 267933 1331 175875 146401 27143 2331 691158 628732 62426 69516 41761 25906 1849 49018 49018 46739 46739 COALITION SUPPORT 257208 257208 TRAINING DUES & SUBSCRI 100805 36182 62382 2241 COUNTY & OTHER SUPPORT 50495 50495 EVENTS 32074 32074 14379 14379 12539164 10440566 1817396 281202 3217103 3349462 2100000 2100000 1553772 984551 67151 70496 1122246 951206 103196 171040 15328 16116 14037 1510231 7070587 8201896 1317664 1686796 819585 778136 7250 1561754 2144499 4026686 X 3988469 4146078 937619 29132 4926088 4175210 7070587 8201896 -750609 -269 0 X 0 1 X 1 1 1 X 10623458 11237018 10129533 10129044 11617877 53736930 10623458 11237018 10129533 10129044 11617877 53736930 53736930 19397 36563 14626 10879 14718 96183 50840 58343 37448 5195 26711 178537 54011650 235027 0.99490 0.99450 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2018 AMOUNT: $ 50,840. 2019 AMOUNT: $ 58,343. 2020 AMOUNT: $ 37,448. 2021 AMOUNT: $ 5,195. 2022 AMOUNT: $ 26,711. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 0 0 0 0 0 PART II-B, LINE 1: FREDERIKSON & BYRON HIRED PRO BONO TO REPRESENT SMRLS IN PROVIDING MINNESOTA GOVERNMENT RELATIONS SERVICES TO OBTAIN STATEWIDE FUNDING FOR LEGAL SERVICES FOR LOW-INCOME PEOPLE FROM THE STATE OF MINNESOTA. 223695 223695 0 516166 345126 171040 382385 382385 0 171040 CLIENT ESCROW FUNDS 6626 RIGHT-OF-USE ASSET 1503605 1510231 LEASE LIABILITY 1561754 1561754 X 12456041 -269 619909 47846 667486 11788555 0 11788555 13206919 619909 47846 667755 12539164 0 12539164 PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAXES. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECTION TO TAXATION. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS TAX POSITIONS RELATED TO POTENTIAL SOURCES OF UNRELATED BUSINESS INCOME. NO LIABILITY HAS BEEN RECOGNIZED BY THE ORGANIZATION FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2022 AND 2021. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSES 47,846. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSES 47,846. SOCIAL JUSTICE UNCORKED 161931 31971 129960 2000 33540 1026 1680 4158 LAWYERS ON ICE 11100 550 10550 1441 1759 2242 173031 32521 140510 2000 34981 2785 1680 6400 47846 92664 X X 0 0 0 0 0 0 0 0 0 JESSIE R NICHOLSON CHIEF EXECUTIVE OFFICER 153979 0 0 0 0 0 0 0 3941 0 157920 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B SMRLS' PRESIDENT REVIEWS FORM 990 PRIOR TO BEING FILED WITH THE IRS. THE 2021 FORM 990 WAS PROVIDED TO THE BOARD FINANCE AND AUDIT COMMITTEE ELECTRONICALLY PRIOR TO BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS OFFICERS, DIRECTORS AND EMPLOYEES WHO CAN INFLUENCE THE ACTIONS OF SMRLS. THE DISCLOSURE STATEMENT IS COMPLETED ANNUALLY AND RETURNED TO MANAGEMENT FOR REVIEW. DISCLOSURE OF A CONFLICT WITHIN SMRLS IS MADE TO THE CEO (OR BOARD PRESIDENT IF THE CEO IS THE PERSON WITH THE CONFLICT) WHO SHALL BRING THE BOARD PRESIDENT. THE BOARD OR AUTHORIZED COMMITTEE OF THE BOARD SHALL DETERMINE WHETHER A CONFLICT EXISTS AND WHETHER THE CONTEMPLATED TRANSACTION MAY BE UNDERTAKEN. ANY INDIVIDUAL WITH A POTENTIAL CONFLICT IS EXCUSED FROM ALL DISCUSSIONS AND VOTING ON ANY TRANSACTIONS WHERE A CONFLICT IS DETERMINED TO EXIST. ALL PROCEEDINGS RELATED TO POTENTIAL AND ACTUAL CONFLICTS OF INTEREST ARE NOTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE CEO ANNUAL PERFORMANCE REVIEW INCLUDES A SURVEY OF SMRLS STAFF, BOARD MEMBERS AND OTHER STAKEHOLDERS. THE ANNUAL PERFORMANCE REVIEW CONSIDERS THE CEO'S ANNUAL WORK PLAN. THE CEO'S ANNUAL PERFORMANCE REPORT IS DRAFTED BY EXECUTIVE COMMITTEE MEMBERS. THE EXECUTIVE COMMITTEE PRESENTS ITS FINDINGS DIRECTLY TO THE CEO. THE CEO IS PROVIDED A REASONABLE OPPORTUNITY FOR FEEDBACK AND COMMENT ON THE PERFORMANCE REVIEW REPORT. THE PERFORMANCE REVIEW REPORT ADDRESSES PAST PERFORMANCE AND FUTURE GOALS OR OBJECTIVES. FOLLOWING COMPLETION OF THE ANNUAL PERFORMANCE REVIEW, THE EXECUTIVE COMMITTEE REVIEWS THE CEO'S ANNUAL SALARY. THE EXECUTIVE COMMITTEE CONSIDERS THE CURRENT SMRLS ATTORNEY SALARY STRUCTURE, LSC AND NON-LSC PROGRAM CEO SALARY DATA AND OTHER LEGAL INDUSTRY SALARY INFORMATION. THE EXECUTIVE COMMITTEE ALSO CONSIDERS CURRENT FRINGE BENEFITS IN DETERMINING THE CEO'S ANNUAL SALARY. THIS ANNUAL REVIEW PROCESS TYPICALLY TAKES APPROXIMATELY 2-3 MONTHS. THE PROCESS IS BOARD DRIVEN. THE COMPENSATION FOR THE CEO WAS LAST REVIEWED IN 2021. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES SELECTED FINANCIAL INFORMATION AVAILABLE TO THE PUBLIC ON ITS WEBSITE IN THE ANNUAL REPORT. THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO FUNDERS UPON REQUEST.