2024-11-15T09:33:55-06:00 2023-12-31 882730877 CHERRY BEKAERT ADVISORY LLC 101 SOUTH 5TH STREET STE 2100 LOUISVILLE KY 40202 990 2023-01-01 610537626 LEGAL AID SOCIETY INC LEGA 5025841254 416 W MUHAMMAD ALI BLVD 300 LOUISVILLE KY 40202 JEFFERSON COULTER EXECUTIVE DIRECTOR 5025841254 2024-11-13 1 0 CHRISTINE KEITH CPA P00963290 8885871719 2023 2024-10-15 13:58:12Z JEFFERSON COULTER 416 W MUHAMMAD ALI BLVD 300 LOUISVILLE KY 40202 6720796 0 X WWW.YOURLEGALAID.ORG X 1921 KY FOUNDED IN 1921, LEGAL AID SOCIETY'S MISSION IS TO MAKE JUSTICE ACCESSIBLE TO ALL, REGARDLESS OF FINANCIAL STATUS. WE PROVIDE FREE CIVIL LEGAL HELP ON ISSUES RELATED TO INCOME, FAMILY, HOUSING, SAFETY, AND HEALTH. 25 24 96 68 0 0 6265266 6640687 0 0 7069 19240 -29599 20189 6242736 6680116 34003 28105 0 0 4804156 5800088 0 0 477517 1112659 1340424 5950818 7168617 291918 -488501 6742190 6082314 2787966 2601807 3954224 3480507 X FOUNDED IN 1921, LEGAL AID SOCIETY'S MISSION IS TO MAKE JUSTICE ACCESSIBLE TO ALL, REGARDLESS OF FINANCIAL STATUS. WE PROVIDE FREE CIVIL LEGAL HELP ON ISSUES RELATED TO INCOME, FAMILY, HOUSING, SAFETY, AND HEALTH. 0 0 1040677 28105 8953 PROVIDE FREE LEGAL SERVICES TO INDIGENT INDIVIDUALS ON CIVIL PROBLEMS THAT STRENGTHEN FAMILY SUPPORTS AND PERSONAL SAFETY. IN 2023, WE SERVED 4,776 INDIVIDUALS ON ISSUES SUCH AS DIVORCE, CUSTODY, CHILD SUPPORT, AND PROTECTIVE ORDERS. 793366 7501 PROVIDE FREE LEGAL SERVICES T0 INDIGENT INDIVIDUALS ON CIVIL LEGAL; PROBLEMS THAT PRESERVE THE HOME OF & MAINTAIN ECONOMIC STABILITY OF INDIVIDUALS AND FAMILIES. IN 2023, WE SERVED 4,531 INDIVIDUALS ON ISSUES INVOLVING EVICTIONS, OTHER HOUSING ISSUES, GOVERNMENT BENEFITS, OR HOMELESSNESS. 937307 7726 ENSURE THAT ELIGIBLE MEMBERS OF UNDERSERVED POPULATIONS HAVE EQUAL ACCESS TO THE SERVICES OF LEGAL AID SOCIETY BY IDENTIFYING POPULATIONS FACING ENHANCED BARRIERS TO ACCESSING CIVIL LEGAL SERVICES DUE TO FACTORS SUCH AS AGE, SEX, DISABILITY, VETERAN STATUS, INVOLVEMENT IN THE CRIMINAL LEGAL SYSTEM, IMMIGRATION STATUS, GEOGRAPHIC BARRIERS, OR COMMUNICATION LIMITATIONS.IN 2023, WE SERVED 2,044 INDIVIDUALS ON COMMUNITY EMPOWERMENT ISSUES. 2634554 7770 THE LEGAL AID SOCIETY ALSO PROVIDES A VARIETY OF DIRECT PROGRAM LEGAL SERVICES RELATED TO THE ORGANIZATION'S MISSION THROUGH THE FOLLOWING UNITS;ECONOMIC STABILITY; INTAKE AND BRIEF SERVICES; VOLUNTEER LAWYER PROGRAM. IN 2023, 15,271 CLIENTS WERE PROVIDED DIRECT SERVICES THROUGH THESE PROGRAMS. 2634554 7770 5405904 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 15 0 1 96 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 25 24 0 0 0 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 CYNTHIA W YOUNG ESQ BOARD MEMBER 1.00 X 0 0 0 PATRICIA VAN HOUTEN ESQ BOARD MEMBER 0.20 X 0 0 0 LAUREL S DOHENY ESQ BOARD MEMBER 1.00 X 0 0 0 MARIA A FERNANDEZ ESQ BOARD MEMBER 1.00 X 0 0 0 T MORGAN WARD JR ESQ BOARD MEMBER 1.00 X 0 0 0 MICHAEL BROOKS BOARD MEMBER 0.20 X 0 0 0 DELORES PREGLIASCO ESQ BOARD MEMBER 0.20 X 0 0 0 CHRISTIE MOORE ESQ BOARD MEMBER 0.20 X 0 0 0 RONALD TRIPLETT BOARD MEMBER 0.20 X 0 0 0 LISA H NICHOLSON ESQ BOARD MEMBER 1.00 X 0 0 0 JEREMIAH BYRNE BOARD MEMBER 0.20 X 0 0 0 JANICE HOSKINS BOARD MEMBER 0.20 X 0 0 0 JUSTIN ELDAD BOARD MEMBER 0.20 X 0 0 0 JACQUELINE BAKER BOARD MEMBER 0.20 X 0 0 0 ANN ANDERSON BOARD MEMBER 0.20 X 0 0 0 SUSAN BREWER BOARD MEMBER 0.20 X 0 0 0 COREY SHAPIRO ESQ BOARD MEMBER 0.20 X 0 0 0 AARON MARCUS ESQ BOARD MEMBER 1.00 X 0 0 0 W BRYAN HUDSON ESQ BOARD MEMBER 0.20 X 0 0 0 KATE MCKUNE ESQ BOARD MEMBER 1.00 X 0 0 0 JOHN SELENT ESQ BOARD MEMBER 1.00 X 0 0 0 WILLIAM F STEWART BOARD MEMBER (PARTIAL YEAR) 0.20 X 0 0 0 MARTHA HASSELBACHER ESQ BOARD MEMBER (PARTIAL YEAR) 0.20 X 0 0 0 THERESA THOMAS BOARD MEMBER (PARTIAL YEAR) 0.20 X 0 0 0 KENDRICK R RIGGS ESQ BOARD MEMBER (PARTIAL YEAR) 0.20 X 0 0 0 BART GREENWALD ESQ CHAIR 2.50 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 JEFFERSON COULTER EXECUTIVE DIRECTOR 40.00 X 131119 0 23232 KELLY KRUCKI CFO 35.00 X 97832 0 11115 STEWART POPE ADVOCACY DIRECTOR 35.00 X 133683 0 10809 362634 0 45156 3 0 1 0 0 51374 94595 2661335 3833383 6640687 24034 24034 15075 0 15075 15075 15075 4794 -4794 -4794 -4794 9050 94595 35886 -26836 -26836 MISCELLANEOUS 900099 31950 31950 31950 6680116 31950 0 7479 28105 28105 263298 23153 195203 44942 3707326 2853457 614842 239027 1533459 1140872 287465 105122 296005 216057 59023 20925 27600 22093 3989 1518 302667 302667 28637 28637 199470 156837 30881 11752 378524 303004 54704 20816 33534 28406 5128 93952 93952 21406 21406 29934 23962 4326 1646 LITIGATION 94197 94197 OFFICE OF KENTUCKY LEGA 44576 44576 DUES AND FEES 29325 23474 4238 1613 MISCELLANEOUS 28983 28983 27619 22109 3991 1519 7168617 5405904 1285196 477517 946709 653526 1736839 2105352 1607256 1078346 34744 60581 228087 194649 54844 33438 31058 37186 2330740 2113885 6742190 6082314 449781 470629 1256 7537 7943 15930 2328986 2107711 2787966 2601807 X 3193413 2588041 760811 892466 3954224 3480507 6742190 6082314 X -488501 14784 X X 0 1 X 1 1 1 X 4284047 5317885 5152389 6265266 6640687 27660274 4284047 5317885 5152389 6265266 6640687 27660274 27660274 27412 25185 24112 23520 39109 139338 27799612 297289 0.99500 0.99180 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 7943 45940 37819 16064 1 X 117390 5000 12089 2000 132479 123079 5000 -8689 2000 117390 110139 10000 4940 2000 123079 96375 10000 5764 2000 110139 74465 18716 5281 2087 96375 0.27000 0.70000 0.03000 1 0 83674 76848 6826 85049 79341 5708 59364 38460 20904 33438 BENEFICIAL INTEREST IN FUNDS HELD IN TRUST 46188 OTHER RECEIVABLE 34 RIGHT-OF-USE ASSETS 2067663 2113885 FLEXIBLE BENEFIT PLAN 10713 LEASE LIABILITY 2096998 2107711 X 7057038 362138 14784 376922 6680116 0 6680116 7530755 362138 362138 7168617 0 7168617 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 14,784. JOURNEY TO JUSTICE 103645 94595 9050 14327 11605 650 9304 103645 94595 9050 14327 11605 650 9304 35886 -26836 1 LEGAL AID OF THE BLUEGRASS 104 EAST 7TH ST COVINGTON KY 41011 610668572 501(C)(3) 8784 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) 10435 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) 8886 0 TO CREATE A COORDINATED, STATEWIDE HOTLINE FOR INDIVIDUALS TO SEEK CUSTODY & VISITATION ADVICE. 3 0 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 131119 0 0 0 0 0 0 0 23232 0 154351 0 0 0 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 14,784. 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.