2024-10-03T14:44:19-04:00 2023-12-31 590548468 PURVIS GRAY & COMPANY LLP 222 NORTH EAST FIRST STREET GAINESVILLE FL 32601 990 2023-01-01 510197090 LEGAL SERVICES OF NORTH FLORIDA INC LEGA 8503859007 2119 DELTA BLVD TALLAHASSEE FL 32303 LESLIE N POWELL-BOUDREAUX EXECUTIVE DIRECTOR 8507013312 2024-09-23 true true LISA M MAROUSKY CPA P01965450 3523782461 2024-09-23 2023 2024-10-15 13:58:12Z LESLIE N POWELL-BOUDREAUX 2119 DELTA BLVD TALLAHASSEE FL 32303 9771584 false X WWW.LSNF.ORG X 1976 FL TO PROVIDE AN OPPORTUNITY FOR JUSTICE FOR ELIGIBLE RESIDENTS THROUGH REPRESENTATION CONDUCTED EFFICIENTLY & COMPARABLE IN QUALITY TO THAT OF THE PRIVATE BAR & THROUGH OTHER FORMS OF LEGAL ASSISTANCE DESIGNED TO PROVIDE A FULL RANGE OF LEGAL SERVICES TO THOSE IN NEED. 21 21 135 200 0 8663189 9644445 0 3477 51421 60153 20665 8726819 9716531 0 0 6560231 8071367 0 254986 1625858 1929205 8186089 10000572 540730 -284041 10958655 12917379 3621768 5581164 7336887 7336215 X TO PROVIDE AN OPPORTUNITY FOR JUSTICE FOR ELIGIBLE RESIDENTS THROUGH REPRESENTATION CONDUCTED EFFICIENTLY & COMPARABLE IN QUALITY TO THAT OF THE PRIVATE BAR & THROUGH OTHER FORMS OF LEGAL ASSISTANCE DESIGNED TO PROVIDE A FULL RANGE OF LEGAL SERVICES TO THOSE IN NEED. false false 8896052 PROVIDED FAMILY (30% OF TOTAL CASES), HOUSING (38% OF TOTAL CASES), CONSUMER (16% OF TOTAL CASES), AND OTHER (16% OF TOTAL CASES) CIVIL LEGAL REPRESENTATION AT NO CHARGE TO ELIGIBLE CLIENTS WHO ARE UNABLE TO AFFORD LEGAL COUNSEL. SERVED 8,386 CLIENTS, OPENED 6,388 CASES AND CLOSED 5,298 CASES DURING 2023. 8896052 true true false false false false false false true true true true false true true true true false false false false false false false true false false false false true false false false false false false false false false true false false false false false false false true 64 0 135 true false false false false false true true false false false false false false X 21 21 false false true false false false false true true false false true true true true true true true true false X ASHLEY NEVELS 8507013312 2119 DELTA BLVD TALLHASSEE FL 32303 LESLIE N POWELL-BOUDREAUX EXECUTIVE DI 40.00 X 165729 0 32891 SCOTT MANION DIR OF LITIG 40.00 X 130209 0 48522 ASHLEY NEVELS FINANCE DIRE 40.00 X 136617 0 17282 STEPHANIE JOHNSON MANAGING ATT 40.00 X 118372 0 34796 KATHY GRUENWALD DISASTER COO 40.00 X 112113 0 18765 CARRIE CROMEY ASST DIR OF 40.00 X 101788 0 28337 KATHRYN AVILA DIRECTOR (BE 2.00 X 0 0 0 CURT BENDER DIRECTOR 2.00 X 0 0 0 RICHARD BENHAM SEC/TREASURE 2.00 X X 0 0 0 TAB BRIGHT DIRECTOR (EN 2.00 X 0 0 0 MARK DAVIS DIRECTOR 2.00 X 0 0 0 TOWANNA FULLMORE DIRECTOR 2.00 X 0 0 0 ELIZABETH GABRIEL DIRECTOR 2.00 X 0 0 0 BARRY GRAY DIRECTOR 2.00 X 0 0 0 DAVID GRIMES VICE PRESIDE 2.00 X X 0 0 0 LORENA HOLLEY DIRECTOR 2.00 X 0 0 0 JAMIE ITO PRESIDENT 2.00 X X 0 0 0 EDRENE JOHNSON DIRECTOR 2.00 X 0 0 0 MICHAEL JOHNSON DIRECTOR 2.00 X 0 0 0 KATHLEEN LANIER DIRECTOR 2.00 X 0 0 0 SKIP MITCHELL DIRECTOR 2.00 X 0 0 0 MAGIE OZAROWSKI DIRECTOR 2.00 X 0 0 0 STEPHANIE TILLERY ROTHFEDER DIRECTOR 2.00 X 0 0 0 PHIL SMITH DIRECTOR 2.00 X 0 0 0 OLIVER HILL SR DIRECTOR 2.00 X 0 0 0 DAN THOMPSON DIRECTOR 2.00 X 0 0 0 YVONNE WHITEHEAD DIRECTOR 2.00 X 0 0 0 NICK YOUTZ DIRECTOR 2.00 X 0 0 0 764828 180593 9 false true false ANDERSON CONSTRUCTION CO OF N FL PO BOX 16226 PANAMA CITY FL 32406 BLDG RENOVATION 180330 ARCHTECH LLC 1650 SHACKELFORD RD UNIT 1527 SAINT LOUIS MO 63031 IT SERVICES 142995 2 40662 51795 8359513 1192475 555 9644445 51421 51421 2756 2756 2756 2756 72666 51795 55053 17613 17613 OTHER INCOME 900099 296 296 296 9716531 72086 198620 119905 74506 4209 6127477 5564510 440618 122349 280605 257998 17017 5590 970002 876620 73998 19384 494663 445197 39573 9893 69759 69759 35000 35000 25306 25306 142365 127447 11417 3501 87169 79150 6415 1604 306346 275608 24591 6147 279506 248954 22732 7820 291 262 23 6 219795 197898 17518 4379 151297 136835 12181 2281 CONTRACT SERVICES 241375 184937 51393 5045 EQUIPMENT RENTAL & MAINT 160721 144648 12858 3215 TELEPHONE 59425 53482 4755 1188 LIBRARY 57267 57267 93583 55575 4939 33069 10000572 8896052 849534 254986 232987 161098 2315562 3362601 1291123 1684701 234949 287407 4278792 1632994 2204661 2645798 2026691 2135202 1389856 1515066 1262826 1125506 10958655 12917379 238901 371467 2450541 4259353 29662 6326 16918 885746 944018 3621768 5581164 X 7284069 7278759 52818 57456 7336887 7336215 10958655 12917379 X -284041 233845 49524 X false true X true true true X 5728373 6704074 7222877 8663189 9644445 37962958 5728373 6704074 7222877 8663189 9644445 37962958 37962958 47902 40872 22504 17131 54177 182586 145757 16452 82798 103963 72962 421932 38567476 3602 0.98430 0.99520 X PART II, LINE 10 OTHER INCOME 296 SPECIAL EVENT INCOME 421,636 SUPPLEMENTAL INFORMATION PRIOR YEAR AMOUNTS REPORTED IN PART II OF SCHEDULE A HAVE BEEN CORRECTED ON THE 2023 FORM 990 SCHEDULE A TO AGREE WITH AMOUNTS REPORTED ON PRIOR YEARS' FORM 990, PART VIII. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 1389856 125210 1515066 1576112 -186256 1389856 1380244 195868 1576112 1303781 76463 1380244 1133740 5000 165041 1303781 0.96210 0.03790 true false 459499 459499 3060954 1398064 1662890 758339 234930 523409 2645798 BENEFICIAL INTEREST IN COMM. FDN 1515066 F 1515066 457(B) PLAN ASSETS 673636 RIGHT-OF-USE ASSETS-LEASES 270382 CONSTRUCTION IN PROGRESS 181488 1125506 457(B) PLAN ASSETS 673636 LEASE LIABILITY 270382 944018 X 10942478 233845 977956 1211801 9730677 -14146 -14146 9716531 10992674 977956 977956 10014718 -14146 -14146 10000572 SCHEDULE D, PAGE 2, PART IV, LINE 2B THE ORGANIZATION HOLDS FUNDS FOR CLIENTS AND REPORTS THEM ON THE STATEMENT OF FINANCIAL POSITION AS AN ASSET AND LIABILITY. SCHEDULE D, PAGE 2, PART V, LINE 4 THE FOUNDATION CAN MAKE YEARLY GRANTS TO THE ORGANIZATION UP TO 4% OF THE FUND'S FAIR VALUE UPON WRITTEN REQUEST FROM THE ORGANIZATION. FOR THE YEAR ENDED DECEMBER 31, 2023 THE ORGANIZATION REINVESTED ITS EARNINGS AND DID NOT DRAW DOWN ANY GRANT FUNDS. SCHEDULE D, PAGE 3, PART X INCOME TAX STATUS THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C) (3) OF THE INTERNAL REVENUE CODE AND SIMILAR STATE PROVISIONS. THE ORGANIZATION IS TREATED AS A PUBLIC SUPPORTED ORGANIZATION, AND NOT AS A PRIVATE FOUNDATION. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN REFLECTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ORGANIZATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS, IF ANY, IN ACCORDANCE WITH ASC SECTION 740. MANAGEMENT IS NOT AWARE OF ANY ACTIVITIES THAT WOULD JEOPARDIZE THE ORGANIZATIONS TAX-EXEMPT STATUS. THE ORGANIZATION IS NOT AWARE OF ANY TAX POSITIONS THAT IT HAS TAKEN THAT ARE SUBJECT TO A SIGNIFICANT DEGREE OF UNCERTAINTY. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR FISCAL YEARS ENDED PRIOR TO DECEMBER 31, 2019. SCHEDULE D, PAGE 4, PART XI, LINE 4B SPECIAL EVENT EXPENSES -14,146 SCHEDULE D, PAGE 4, PART XII, LINE 4B SPECIAL EVENT EXPENSES -14,146 SCHEDULE D, PAGE 4, PART XIII PART V ENDOWMENT FUNDS: NET INVESTMENT EARNINGS, GAINS AND LOSSES FOR 2022 HAVE BEEN CORRECTED ON THIS 990 SCHEDULE D FOR REFLECT THE CORRECT AMOUNT AS REPORTED IN THE FOOTNOTE DISCLOSUE IN THE AUDITED FINANCIAL STATEMENTS. DANCING W STARS 75503 31145 44358 12496 75 12182 JAZZ 4 JUSTICE 41280 20582 20698 4995 3109 8385 7873 1 7678 68 7610 640 4546 752 124461 51795 72666 18131 7730 8385 20807 55053 17613 X X X false false false false false false false false false LESLIE N POWELL-BOUDREAUX EXECUTIVE DIRECTOR 164229 1500 18404 14487 198620 SCOTT MANION DIR OF LITIGATION 128709 1500 15575 32947 178731 ASHLEY NEVELS FINANCE DIRECTOR 132617 1000 3000 15033 2249 153899 STEPHANIE JOHNSON MANAGING ATTORNEY 116872 1500 13036 21760 153168 X 9 430 FAIR MARKET VALUE X 25 FAIR MARKET VALUE X GIFT CARD 1 100 CASH VALUE false false false SCHEDULE M, PAGE 2, PART II THE NUMBER REPORTED IN COLUMN (B) REPRESENTS TOTAL CONTRIBUTED ITEMS. FORM 990 - ORGANIZATION'S MISSION TO PROVIDE AN OPPORTUNITY FOR JUSTICE FOR ELIGIBLE RESIDENTS THROUGH REPRESENTATION CONDUCTED EFFICIENTLY & COMPARABLE IN QUALITY TO THAT OF THE PRIVATE BAR & THROUGH OTHER FORMS OF LEGAL ASSISTANCE DESIGNED TO PROVIDE A FULL RANGE OF LEGAL SERVICES TO THOSE IN NEED. FORM 990, PAGE 6, PART VI, LINE 4 THE ORGANIZATION'S BYLAWS WERE AMENDED IN 2023 TO ADD SECTION 14 UNDER ARTICLE 2 WHICH STATES: SECTION 14. ADVISORY BOARD. THE BOARD OF DIRECTORS MAY FROM TIME TO TIME CREATE ADVISORY BOARDS TO INFORM ITS WORKS AND WORK OF LSNF. FORM 990, PAGE 6, PART VI, LINE 11B THE FORM 990 IS FIRST SENT TO THE FINANCE DIRECTOR FOR REVIEW AND INPUT. ONCE THE REVIEW IS COMPLETE, THE 990 IS GIVEN TO THE EXECUTIVE DIRECTOR,THE SECRETARY/TREASURER OF THE BOARD, AND FINANCIAL OVERSIGHT COMMITTEE FOR REVIEW AND INPUT. ONCE THE 990 REVIEW IS COMPLETE AND ANY QUESTIONS HAVE BEEN ANSWERED, THE FORM 990 IS SUBMITTED TO THE BOARD OF DIRECTORS BEFORE IT IS FILED WITH THE IRS. FORM 990, PAGE 6, PART VI, LINE 12C LEGAL SERVICES OF NORTH FLORIDA'S BOARD OF DIRECTORS HAS TWO POLICIES RELATING TO CONFLICT OF INTEREST. ON NOVEMBER 16, 2011 THE BOARD ADOPTED THE NON-FINANCIAL CONFLICT OF INTEREST POLICY AND THE FINANCIAL CONFLICT OF INTEREST POLICY. YEARLY IN FEBRUARY, EACH BOARD MEMBER IS REMINDED OF THE TWO POLICIES AND THEIR NEED TO REPORT ANY CONFLICTS. THE BOARD PRESIDENT SIGNS AN ANNUAL CERTIFICATION WHICH STATES LSNF HAS ADOPTED POLICIES REGARDING CONFLICTS OF INTEREST AND PROCEDURES FOR RESOLVING ANY CONFLICTS OR POTENTIAL CONFLICTS THAT ARE DISCLOSED. IN ADDITION, THE BOARD PRESIDENT CERTIFIES THAT ALL DIRECTORS AND OFFICERS HAVE SIGNED INDIVIDUAL CERTIFICATIONS OF COMPLIANCE. ADDITIONALLY, THE BOARD ADOPTED A CODE OF BUSINESS CONDUCT AND ETHICS FOR DIRECTORS POLICY WHICH OUTLINES THE PROCESS FOR ADDRESSING CONFLICTS AND DISPUTES. FORM 990, PAGE 6, PART VI, LINE 15A THE LEGAL SERVICES OF NORTH FLORIDA'S BOARD OF DIRECTORS' PERSONNEL AND GRIEVANCE COMMITTEE CONVENES EACH YEAR TO EVALUATE THE PERFORMANCE OF THE EXECUTIVE DIRECTOR AND TO DETERMINE COMPENSATION. IN DETERMINING COMPENSATION, THE COMMITTEE REVIEWS A COMPARISON REPORT FOR OTHER EXECUTIVE DIRECTORS OF LSC FUNDED PROGRAMS IN FLORIDA, SHOWING YEARS OF EXPERIENCE AND CURRENT SALARIES. THE COMMITTEE MAKES ITS RECOMMENDATIONS TO THE FULL BOARD ANNUALLY IN AUGUST. FORM 990, PAGE 6, PART VI, LINE 15B DURING HIRING NEGOTIATIONS OF KEY EMPLOYEES, PROPOSED SALARY AND BENEFITS ARE COMPARED TO OTHER LEGAL SERVICE ORGANIZATIONS, CURRENT JOB PLACEMENTS FOR SIMILAR POSITIONS, DISCUSSION WITH EMPLOYMENT ATTORNEY, AND OTHER NON- PROFITS IN THE GEOGRAPHIC AREA. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION PROVIDES THESE DOCUMENTS UPON REQUEST. FORM 990, PART XI, LINE 9 SPECIAL EVENT EXPENSES 14,146 SPECIAL EVENT EXPENSES -14,146