2023-11-15T09:25:18-06:00 2022-12-31 271235638 MCM CPAS & ADVISORS LLP 462 S 4TH ST SUITE 2600 LOUISVILLE KY 40202 990 2022-01-01 610537626 LEGAL AID SOCIETY INC LEGA 5025841254 416 W MUHAMMAD ALI BLVD 300 LOUISVILLE KY 40202 JEFFERSON COULTER EXECUTIVE DIRECTOR 5025841254 2023-11-14 1 JEFFERSON COULTER 999009999 0 CHRISTINE KEITH CPA P00963290 5027491900 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z JEFFERSON COULTER 416 W MUHAMMAD ALI BLVD 300 LOUISVILLE KY 40202 6364145 0 X WWW.YOURLEGALAID.ORG X 1921 KY TO PROVIDE FREE CIVIL LEGAL HELP TO INDIGENT RESIDENTS OF 15 COUNTIES, INCLUDING: BRECKENRIDGE, BULLITT, GRAYSON, HARDIN, HENRY, JEFFERSON, LARUE, MARION, MEADE, NELSON, OLDHAM, SHELBY, SPENCER, TRIMBLE AND WASHINGTON COUNTIES OF THE COMMONWEALTH OF KENTUCKY. 33 33 90 83 0 0 5152389 6265266 0 0 2833 7069 2605 -29599 5157827 6242736 34003 34003 0 0 4482638 4804156 0 0 330689 971542 1112659 5488183 5950818 -330356 291918 4177764 6742190 518996 2787966 3658768 3954224 X TO PURSUE JUSTICE FOR PEOPLE IN POVERTY. 0 0 1432774 34003 7953 PROVIDE FREE LEGAL SERVICES TO INDIGENT INDIVIDUALS ON CIVIL PROBLEMS THAT STRENGTHEN FAMILY SUPPORTS AND PERSONAL SAFETY. IN 2022, WE SERVED 2,038 INDIVIDUALS ON ISSUES SUCH AS DIVORCE, CUSTODY, CHILD SUPPORT, AND PROTECTIVE ORDERS. 870135 6747 PROVIDE FREE LEGAL SERVICES TO INDIGENT INDIVIDUALS ON CIVIL LEGAL PROBLEMS THAT PRESERVE THE HOME OF & MAINTAIN THE ECONOMIC STABILITY OF INDIVIDUALS AND FAMILIES. IN 2022, WE SERVED 3,239 INDIVIDUALS ON ISSUES INVOLVING EVICTIONS, OTHER HOUSING ISSUES, GOVERNMENT BENEFITS, OR HOMELESSNESS. 1354843 4302 PROVIDE FREE LEGAL SERVICES TO INDIGENT INDIVIDUALS ON CIVIL LEGAL PROBLEMS THAT STRENGTHENS THE ECONOMIC STABILITY OF INDIVIDUALS AND FAMILIES. IN 2022, WE SERVED 350 INDIVIDUALS AND/OR ORGANIZATIONS ON THESE ISSUES. 1110878 12141 THE LEGAL AID SOCIETY ALSO PROVIDES A VARIETY OF DIRECT PROGRAM LEGAL SERVICES RELATED TO THE ORGANIZATION'S MISSION THROUGH THE FOLLOWING UNITS: COMMUNITY DEVELOPMENT; HEALTH & VULNERABLE POPULATIONS; VETERANS; INTAKE AND BRIEF SERVICES; VOLUNTEER LAWYER PROGRAM AND POPULATIONS WITH SPECIAL DISABILITIES. IN 2022, 1,520 CLIENTS WERE PROVIDED DIRECT SERVICES THROUGH THESE PROGRAMS. 1110878 12141 4768630 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 10 0 1 90 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 33 33 0 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KY X X JEFFERSON COULTER 5026143100 416 MUHAMMAD ALI BLVD SUITE 300 LOUISVILLE KY 40202 JEFFERSON COULTER EXECUTIVE DIRECTOR 40.00 X 132028 0 62921 KELLY KRUCKI CFO 40.00 X 85497 0 40746 NEVA-MARIE POLLEY EXECUTIVE DIRECTOR - TERM ENDED 2/2022 40.00 X 21365 0 10182 ANN ANDERSON BOARD MEMBER 0.20 X 0 0 0 BART GREENWALD ESQ BOARD MEMBER 0.20 X 0 0 0 CASSIE YATES CLAGETT ESQ BOARD MEMBER 0.20 X 0 0 0 CHRISTIE MOORE ESQ BOARD MEMBER 0.20 X 0 0 0 COREY SHAPIRO ESQ BOARD MEMBER 0.20 X 0 0 0 CYNTHIA W YOUNG ESQ BOARD MEMBER 1.00 X 0 0 0 DELORES PREGLIASCO ESQ BOARD MEMBER 0.20 X 0 0 0 ELLA FRANKLIN BOARD MEMBER 0.20 X 0 0 0 GEORGE WINSTON BOARD MEMBER 0.20 X 0 0 0 J BRANNON DUPREE ESQ BOARD MEMBER 0.20 X 0 0 0 J SCOTT WANTLAND ESQ BOARD MEMBER 0.20 X 0 0 0 JACQUELINE BAKER BOARD MEMBER 0.20 X 0 0 0 JANICE HOSKINS BOARD MEMBER 0.20 X 0 0 0 JEREMIAH BYRNE BOARD MEMBER 0.20 X 0 0 0 JUSTIN ELDAD BOARD MEMBER 0.20 X 0 0 0 LAUREL S DOHENY ESQ BOARD MEMBER 1.00 X 0 0 0 LISA H NICHOLON ESQ BOARD MEMBER 1.00 X 0 0 0 MARIA A FERNANDEZ ESQ BOARD MEMBER 0.20 X 0 0 0 MARTHA HASSELBACHER ESQ BOARD MEMBER 0.20 X 0 0 0 MICHAEL BROOKS BOARD MEMBER 0.20 X 0 0 0 PATRICIA VAN HOUTEN ESQ BOARD MEMBER 0.20 X 0 0 0 ROBERT C EWALD ESQ BOARD MEMBER 0.20 X 0 0 0 RONALD TRIPLETT BOARD MEMBER 0.20 X 0 0 0 SAMUEL JONES ESQ BOARD MEMBER 0.20 X 0 0 0 SHELLY ANN KAMEI ESQ BOARD MEMBER 0.20 X 0 0 0 SUSAN BREWER BOARD MEMBER 0.20 X 0 0 0 T MORGAN WARD JR ESQ BOARD MEMBER 0.20 X 0 0 0 THERESA THOMAS BOARD MEMBER 0.20 X 0 0 0 WILLIAM F STEWART ESQ BOARD MEMBER 0.20 X 0 0 0 KENDRICK R RIGGS ESQ CHAIR 2.00 X X 0 0 0 R JAMES STRAUS ESQ FIRST VICE-CHAIR 1.00 X X 0 0 0 JO ANN ORR SECOND VICE-CHAIR 1.00 X X 0 0 0 ROBERT A RILEY ESQ SECRETARY 1.00 X X 0 0 0 238890 0 113849 1 0 1 0 0 66748 145176 4606807 1446535 6265266 8446 8446 15074 0 15074 15074 15074 8485 9862 0 -9862 8485 -1377 -1377 35731 145176 111547 -75816 -75816 MISCELLANEOUS 900099 31143 31143 31143 6242736 31143 0 -53673 34003 34003 352739 33974 259542 59223 3014691 2533586 335368 145737 708567 556778 111316 40473 487956 461921 10775 15260 240203 188747 37736 13720 28105 23832 3092 1181 231478 231478 29445 29445 184531 154101 22020 8410 325471 275993 35803 13675 13119 11612 1507 63402 63402 25004 25004 32699 27728 3597 1374 LITIGATION 67487 67487 OFFICE OF KENTUCKY LEGA 41560 41560 DUES AND FEES 27829 23598 3062 1169 LIBRARY 24332 20633 2677 1022 18197 18197 5950818 4768630 851499 330689 1061396 946709 1947985 1736839 919431 1607256 94775 34744 240350 185506 79848 54844 40301 31058 34028 2330740 4177764 6742190 500810 449781 1256 1256 6683 7943 10247 2328986 518996 2787966 X 3242507 3193413 416261 760811 3658768 3954224 4177764 6742190 X 291918 3538 X X 0 1 X 1 1 1 X 3958119 4284047 5317885 5152389 6265266 24977706 3958119 4284047 5317885 5152389 6265266 24977706 24977706 26500 27412 25185 24112 23520 126729 4452 14257 30330 655 31143 80837 25185272 125201 0.99180 0.99240 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 6683 23953 22693 7943 1 X 123079 5000 -8689 2000 117390 110139 10000 4940 2000 123079 96375 10000 5764 2000 110139 74465 18716 5281 2087 96375 52274 25000 -2722 87 74465 0.26457 0.73458 0.00085 1 0 83674 72361 11313 97312 80386 16926 59364 32759 26605 54844 BENEFICIAL INTEREST IN FUNDS HELD IN TRUST 37532 OTHER RECEIVABLE 34 RIGHT-OF-USE ASSETS 2293174 2330740 FLEXIBLE BENEFIT PLAN 11730 LEASE LIABILITY 2317256 2328986 X 6816586 570312 3538 573850 6242736 0 6242736 6521130 570312 570312 5950818 0 5950818 PART IV, LINE 2B: THE ORGANIZATION HOLDS FUNDS FOR THEIR CLIENTS FOR VARIOUS PAYMENTS TO BE MADE ON BEHALF OF CLIENTS IN AN ESCROW ACCOUNT. PART V, LINE 4: THE BOARD DESIGNATED FUND WAS SETUP TO SUPPORT THE DIVERSITY INTERN HIRED EACH SUMMER BY THE SOCIETY. THE ELDRED FUND WAS ESTABLISHED TO SUPPORT THE RECOGNIZING ANNUALLY OF A LEGAL AID ATTORNEY WHO DEMONSTRATES EXTRAORDINARY SERVICE IN ADVOCATING FOR LOW INCOME CLIENTS AND IN ACHIEVING SYSTEMIC CHANGES FOR THE IMPROVEMENT OF THE LIVES OF POOR PEOPLE. THE GREENWALD ENDOWMENT WAS ESTABLISHED TO ENABLE A UNIVERSITY OF LOUISVILLE LAW STUDENT TO INTERN AT LEGAL AID SOCIETY IN ORDER TO BE EDUCATED ON THE PRACTICAL ASPECTS OF THE LAW WHILE HELPING PEOPLE OF LIMITED MEANS ACCESS THE JUSTICE SYSTEM. PART X, LINE 2: THE SOCIETY RECEIVED A DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE INDICATING THAT IT QUALIFIES AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS INCLUDED IN THE FINANCIAL STATEMENTS. THE SOCIETY RECOGNIZES UNCERTAIN INCOME TAX POSITIONS USING THE "MORE-LIKELY-THAN-NOT" APPROACH AS DEFINED IN THE ASC. NO LIABILITY FOR UNCERTAIN INCOME TAX PROVISIONS HAS BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN BENEFICIAL INTEREST IN FUNDS HELD BY OTHERS 3,538. JOURNEY TO JUSTICE 166008 137775 28233 19238 41081 5750 36478 100TH ANNIVERSARY BOURBON RAFFLE 14899 7401 7498 9000 180907 145176 35731 19238 41081 5750 45478 111547 -75816 1 LEGAL AID OF THE BLUEGRASS 104 EAST 7TH ST COVINGTON KY 41011 610668572 501(C)(3) 12000 0 TO CREATE A COORDINATED, STATEWIDE HOTLINE FOR INDIVIDUALS TO SEEK CUSTODY & VISITATION ADVICE. KENTUCKY LEGAL AID 1700 DESTINY LANE BOWLING GREEN KY 42104 610916523 501(C)(3) 10464 0 TO CREATE A COORDINATED, STATEWIDE HOTLINE FOR INDIVIDUALS TO SEEK CUSTODY & VISITATION ADVICE. APPALACHIAN RESEARCH AND DEFENSE FUND OF KENTUCKY INC 120 NORTH FRONT AVENUE PRESTONBURG KY 41653 610848948 501(C)(3) 10605 0 TO CREATE A COORDINATED, STATEWIDE HOTLINE FOR INDIVIDUALS TO SEEK CUSTODY & VISITATION ADVICE. 3 PART I, LINE 2: IT IS THE RESPONSIBILITY OF LEGAL AID SOCIETY TO ENSURE ALL SUBGRANTEES ARE IN COMPLIANCE WITH FEDERAL GUIDELINES. IN ORDER TO ENSURE THIS, THE CFO WILL REQUEST THE FOLLOWING ITEMS FROM ALL SUBGRANTEES: - YEARLY AUDITED FINANCIAL STATEMENTS - MONITORING REPORTS FOR ANY AUDITS, ON-SIGHT REVIEWS OR OTHER MEANS INDICATING DEFICIENCIES WITH COMPLIANCE - UPDATES TO LEGAL AID SOCIETY FOR ANY CHANGE IN PERSONNEL WORKING ON THE APPLICABLE GRANTS - TIMESHEET BACKUP FOR ALL INVOICES SENT TO LEGAL AID SOCIETY THE CFO WILL HAVE ANNUAL DISCUSSIONS WITH THE EXECUTIVE DIRECTOR TO DETERMINE IF THERE IS ANY ADDITIONAL RISK OF NONCOMPLIANCE WITH ANY SUBGRANTEE AND PROCEDURES WILL BE ADJUSTED ACCORDINGLY. IF NECESSARY, A SITE VISIT WILL BE DONE BY THE CFO TO REVIEW ADDITIONAL BACKUP DOCUMENTATION NEEDED. X X 0 0 0 0 0 0 0 0 0 JEFFERSON COULTER EXECUTIVE DIRECTOR 131878 0 150 0 0 0 0 0 62921 0 194949 0 0 0 FORM 990, PART VI, SECTION A, LINE 4 THE ORGANIZATION UPDATED THEIR BYLAWS TO REDUCE THE MINIMAL NUMBER OF DIRECTORS TO 21. FORM 990, PART VI, SECTION B, LINE 11B THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 BEFORE FILING. THE FINANCE COMMITTEE IS PROVIDED A COPY OF THE FORM 990 BEFORE IT IS FILED AND THE FULL BOARD IS PROVIDED A COPY FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE POLICY IS SENT ANNUALLY TO ALL BOARD MEMBERS FOR REVIEW AND SIGNATURE. ANY DISCLOSURES SUGGESTING A POTENTIAL CONFLICT ARE PRESENTED TO THE BOARD CHAIR FOR REVIEW BY THE BOARD. FORM 990, PART VI, SECTION B, LINE 15 AFTER A REVIEW OF AVAILABLE COMPENSATION INFORMATION FOR COMPARABLE POSITIONS, THE BOARD OF DIRECTORS DETERMINES AND APPROVES THE COMPENSATION FOR THE EXECUTIVE DIRECTOR. THE EXECUTIVE DIRECTOR DETERMINES AND APPROVES THE COMPENSATION FOR KEY EMPLOYEES. THE EXECUTIVE DIRECTOR REVIEWS AVAILABLE COMPENSATION INFORMATION FOR COMPARABLE POSITIONS FOR KEY EMPLOYEES. THE PROCESS AND DECISIONS ARE DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON REQUEST. FORM 990, PART XI, LINE 9: CHANGE IN BENEFICIAL INTEREST IN FUNDS HELD BY OTHERS 3,538. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEAR. THE FINANCE AND AUDIT COMMITTEE ASSUME RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS AND SELECTION OF THEIR INDEPENDENT ACCOUNTANT.