2024-11-15T15:28:57+00:00 2023-12-31 350921680 CROWE LLP 225 West Wacker Drive Suite 2600 Chicago IL 606061224 990 2023-01-01 356059654 Indiana Legal Services Inc INDI 3176319410 1200 Madison Ave 300 INDIANAPOLIS IN 46225 Jon Laramore EXECUTIVE DIRECTOR 2024-11-15 true JENNIFER BURKE P01342224 3128997000 2024-11-15 2023 2024-10-15 13:58:12Z Jon Laramore 1200 Madison Ave 300 INDIANAPOLIS IN 46225 17360894 false X WWW.INDIANALEGALSERVICES.ORG X 1966 IN LEGAL SERVICES FOR THE POOR OF INDIANA. 39 39 241 88 0 0 15306525 17351323 57080 0 31893 9571 -16003 -12485 15379495 17348409 0 0 0 12924431 14555715 0 0 314420 2816939 2913060 15741370 17468775 -361875 -120366 12825799 12232687 11920210 11472368 905589 760319 The mission of ILS is to use the law to fight poverty and racism, empower clients, and improve access to justice. false false 15981231 0 0 LEGAL SERVICES TO LOW INCOME PERSONS OF THE STATE OF INDIANA. 15981231 true false false false false false false true false true false false true true true true false false false false false false false true false false false false false false false false false false false false false false false false false true false false false false false 35 0 true 241 true false false false false false true true false false false false false false X 39 39 true false false false false false false true true false false false true true true true true true true false IN X Jon Laramore 3178293099 1200 S Alabama Suite 300 INDIANAPOLIS IN 46225 Kristen Harmon 1st Vice President 1.0 X X 0 0 0 LaDonna Sims PRESIDENT 1.0 X X 0 0 0 Lashung Willis Secretary 1.0 X X 0 0 0 Steven Palmquist TREASURER 1.0 X X 0 0 0 Adedoyin (Doyin) Gomih Director 1.0 X 0 0 0 Amber Nicole Ying Director 1.0 X 0 0 0 Aviva Orenstein Director 1.0 X 0 0 0 Carol-Ann Seaton Director 1.0 X 0 0 0 Cynthia Phillips Smith Director 1.0 X 0 0 0 Dana Rifai Director 1.0 X 0 0 0 DAVID GUERRETTAZ Director 1.0 X 0 0 0 Eileen Moore Director 1.0 X 0 0 0 Ernesto V Reyes Director 1.0 X 0 0 0 Fred Schultz Director 1.0 X 0 0 0 Geraldine Carter White Director 1.0 X 0 0 0 Harry Johnson Director 1.0 X 0 0 0 Heather R James Director (Through 06/9/23) 1.0 X 0 0 0 Jerome L Ezell Director 1.0 X 0 0 0 Jessica Szabo Director 1.0 X 0 0 0 Judy Stanton Director 1.0 X 0 0 0 Karen Moses Director 1.0 X 0 0 0 Karen S Gabbard Director 1.0 X 0 0 0 Kathy L Osborn Director 1.0 X 0 0 0 Kayla Britton Director 1.0 X 0 0 0 Kayla Welch Director 1.0 X 0 0 0 KIMBERLY D Duell Director 1.0 X 0 0 0 Kristin Steckbeck Director 1.0 X 0 0 0 Kristina L Carlson Director 1.0 X 0 0 0 Lisa Garcia Reger Director 1.0 X 0 0 0 Mildred Williams Director 1.0 X 0 0 0 Nellie Simbol Director 1.0 X 0 0 0 Patricia McKinnon Director (Through 06/9/23) 1.0 X 0 0 0 PHYLLIS CARR Director 1.0 X 0 0 0 Randy Rompola Director 1.0 X 0 0 0 Rosetta White Director 1.0 X 0 0 0 Ryan Judge Gardner Director 1.0 X 0 0 0 Samantha Edwards Director 1.0 X 0 0 0 Scott Wylie Director 1.0 X 0 0 0 SHIRLEY ADAMS Director 1.0 X 0 0 0 Sylvia Tapp Director 1.0 X 0 0 0 Tabitha Villarrubia Director 1.0 X 0 0 0 Vicki Carmichael Director (Through 06/9/23) 1.0 X 0 0 0 Anne Ward Chief Financial Officer 38.0 X 93994 0 29780 Jon Laramore Executive Director; Assistant Secretary 38.0 X 138279 0 5663 232273 0 35443 2 false false false 0 73988 140362 4843652 12293321 17351323 0 0 0 0 0 9571 9571 0 0 0 0 0 140362 12485 -12485 -12485 0 0 0 0 0 17348409 0 0 -2914 274547 251226 18419 4902 11131262 10194050 741976 195236 2322137 2113145 162549 46443 827769 753270 57944 16555 4874 4526 348 0 82492 76600 5892 0 615908 560476 43114 12318 568173 517037 39772 11364 91056 84552 6504 0 923056 839982 64613 18461 163644 148916 11455 3273 144822 131787 10138 2897 2759 2759 0 0 91471 83239 6403 1829 Dues & Fees 71510 71510 0 0 Law Library 49059 49059 0 0 Private Attorney Involvement Contracts 47132 47132 0 0 Equipment Rental 44391 40396 3107 888 12713 11569 890 254 17468775 15981231 1173124 314420 917993 1283492 39946 4699 1356271 1122939 0 0 0 0 109377 114454 23675 7813 18621 15862 24904 0 0 0 10358687 9691241 12825799 12232687 587542 767442 518920 92180 14748 13746 0 0 10799000 10599000 11920210 11472368 X 631063 162170 274526 598149 905589 760319 12825799 12232687 -120366 -24904 0 X false true X true true true X 11811117 12615640 14256020 15306525 17351323 71340625 0 0 11811117 12615640 14256020 15306525 17351323 71340625 0 71340625 9884 282 239 105 9571 20081 0 0 0 0 0 0 0 71360706 0 0.9997 0.9946 X false false 23675 7813 15862 15862 Right of Use Asset 9691241 9691241 Lease Liability 10199000 Line of Credit 400000 10599000 X 17442700 -24904 119195 0 94291 17348409 0 0 17348409 17587970 119195 0 119195 17468775 0 0 17468775 Schedule D, Part IV, Line 2b ILS Provides legal services and at times funds are received from or on behalf of a client. Client trust funds are not the property of ILS. ILS maintains said funds in a separate bank account which is included in Part X, Line 2. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote ILS is exempt from income taxes on income from related activities under Section 501(c)(3) of the U. S. Internal Revenue Code and corresponding state tax law. Accordingly, no provision has been made for federal or state income taxes. Additionally, ILS is not considered to be a private foundation under Section 509(a) of the Internal Revenue Code. ILS follows guidance issued by the FASB with respect to accounting for uncertainty in income taxes. A tax position is recognized as a benefit only if it is "more likely than not" that the tax position would be sustained in a tax examination, with a tax examination being presumed to occur. The amount recognized is the largest amount of tax benefit that is greater than 50% likely of being realized on examination. For tax positions not meeting the "more likely than not" test, no tax benefit will be recorded. ILS does not expect the total amount of unrecorded tax benefits to significantly change in the next 12 months. ILS recognizes interest and/or penalties related to income tax matters in income tax expense. ILS did not have any amounts accrued for interest and penalties at December 31, 2023 and 2022. Year End Appeal 116337 116337 0 1700 Giving Tuesday 7346 7346 0 6 16679 16679 0 1350 8333 100 1002 140362 140362 0 1350 8333 100 2702 12485 -12485 Form 990, Part VI, Line 1a Delegate broad authority to a committee The Executive Committee consists of the President, the Vice President(s), the Secretary and the Treasurer, and any additional directors as the Board of Directors may designate. The Executive Director shall be an ex officio, non-voting member of the Executive Committee. The Executive Committee shall have and may exercise all of the authority of the Board of Directors in the management of the affairs of the Corporation during the interval between meetings of the Board of Directors, subject to such limitations as are required by the Act or in the organization's governing documents. Form 990, Part VI, Line 2 Family/business relationships amongst interested persons Shirley Adams and Mildred Williams - Family relationship Form 990, Part VI, Line 12c Conflict of interest policy THE STANDARD OF BEHAVIOR OF INDIANA LEGAL SERVICES, INC (ILS) IS THAT ALL STAFF, VOLUNTEERS, AND BOARD MEMBERS SCRUPULOUSLY AVOID CONFLICTS OF INTEREST BETWEEN THE INTERESTS OF ILS ON THE ONE HAND AND PERSONAL, PROFESSIONAL, AND BUSINESS INTEREST ON THE OTHER. THIS INCLUDES AVOIDING POTENTIAL, AS WELL AS ACTUAL CONFLICTS OF INTEREST, AND PERCEPTIONS OF CONFLICTS OF INTEREST. THIS POLICY IS INTENDED TO SUPPLEMENT, BUT NOT REPLACE THE INDIANA RULES OF PROFESSIONAL CONDUCT OR ANY APPLICABLE STATE OR FEDERAL LAWS GOVERNING CONFLICT OF INTEREST APPLICABLE TO NONPROFIT AND CHARITABLE ORGANIZATIONS, AND TO PROTECT THE INTEGRITY OF ILS' DECISION-MAKING PROCESS, ENABLE OUR CONSTITUENCIES TO HAVE CONFIDENCE IN OUR INTEGRITY, AND PROTECT THE INTEGRITY AND REPUTATIONS OF VOLUNTEERS, STAFF, AND BOARD MEMBERS. Form 990, Part VI, Line 15a Process to establish compensation of top management official THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS REVIEWS ON AN ANNUAL BASIS THE EXECUTIVE DIRECTOR'S SALARY, WHICH IS GENERALLY BASED UPON THE SALARY LEVEL OF EXECUTIVE DIRECTORS IN SIMILAR ORGANIZATIONS WITH COMMENSURATE EXPERIENCE. Form 990, Part VI, Line 15b Process to establish compensation of other employees WHEN THE SALARY OF THE TOP FINANCIAL OFFICIAL WAS LAST SET, A CONSULTANT REVIEWED THE SALARIES OF COMPARABLE PROFESSIONALS IN COMPARABLE POSITIONS AND RECOMMENDED A SALARY RANGE. THE RANGE WAS REVIEWED AND APPROVED BY BOTH THE COMPENSATION AND BENEFITS COMMITTEE AND THE FULL BOARD OF DIRECTORS. THIS PROCESS WAS CONTEMPORANEOUSLY DOCUMENTED. ANNUALLY, THE SALARY FOR THE TOP MANAGEMENT OFFICIAL IS ADJUSTED BY THE EXECUTIVE DIRECTOR, WITHIN THE RANGE APPROVED BY THE GOVERNING BODY, BASED ON THE EXPERIENCE OF THE INCUMBENT. Form 990, Part VI, Line 19 Required documents available to the public GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. Indiana Legal Services Advocates LLC 1200 MADISON AVE Suite 300 INDIANAPOLIS IN 46225 356059654 LEGAL SERVICES IN 0 0 Indiana Legal Services Inc