2024-11-11T15:33:50-06:00 2023-12-31 251408703 SCHNEIDER DOWNS & CO INC 65 EAST STATE STREET SUITE 2000 COLUMBUS OH 43215 990 2023-01-01 314416407 THE LEGAL AID SOCIETY OF COLUMBUS LEGA 6148242507 1108 CITY PARK AVENUE 200 COLUMBUS OH 43206 KATHLEEN MCGARVEY EXECUTIVE DIRECTOR 6148242507 2024-11-11 1 1 SARAH R PIOT P01358891 6146214060 2023 2024-10-15 13:58:12Z X KATHLEEN MCGARVEY 1108 CITY PARK AVENUE 200 COLUMBUS OH 43206 12095096 0 X WWW.COLUMBUSLEGALAID.ORG X 1954 OH TO ENSURE EQUAL ACCESS TO JUSTICE FOR LOW-INCOME AND VULNERABLE PEOPLE IN CENTRAL OHIO THROUGH ADVOCACY, EDUCATION, AND EMPOWERMENT. X 23 23 121 600 0 0 9195862 11435803 195259 338790 122630 204776 0 -7016 9513751 11972353 0 0 0 0 7318488 8452088 0 0 237641 2025178 2783577 9343666 11235665 170085 736688 12515036 0 6829042 0 5685994 0 X TO ENSURE EQUAL ACCESS TO JUSTICE FOR LOW-INCOME AND VULNERABLE PEOPLE IN CENTRAL OHIO THROUGH ADVOCACY, EDUCATION, AND EMPOWERMENT. 0 0 9611967 338790 THE LEGAL AID SOCIETY OF COLUMBUS (LASC) IS A TAX-EXEMPT, NON-PROFIT CORPORATION GOVERNED BY A VOLUNTEER BOARD COMPRISED OF ATTORNEYS AND COMMUNITY REPRESENTATIVES. LASC WAS ESTABLISHED IN 1954 THROUGH THE EFFORTS OF THE COLUMBUS BAR ASSOCIATION AND UNITED WAY. LASC PROVIDES LEGAL AID IN CIVIL MATTERS TO ECONOMICALLY DISADVANTAGED PERSONS LIVING AT OR BELOW 200% OF THE FEDERAL POVERTY GUIDELINES IN OUR SIX COUNTY SERVICE AREA - DELAWARE, FRANKLIN, MADISON, MARION, MORROW, AND UNION. SINCE 1954, LASC HAS GIVEN A LEGAL VOICE TO THOUSANDS OF PEOPLE FACING CRITICAL, LIFE-CHANGING LEGAL PROBLEMS - FAMILIES, SENIOR CITIZENS, VETERANS, AND PERSONS WITH DISABILITIES. SEE CONTINUATION ON SCHEDULE O.LASC PARTNERS WITH OTHER COMMUNITY SERVICE PROVIDERS AND VOLUNTEERS TO EXTEND OUR REACH AND ADDRESS ISSUES THAT HAVE A DIRECT IMPACT ON FAMILY ECONOMIC STABILITY AND ON POLICIES/PROCEDURES THAT DIRECTLY AFFECT THE LIVES OF THE PEOPLE WE SERVE. 9611967 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 1 0 0 0 1 15 0 1 121 1 0 0 0 0 0 0 0 0 0 0 0 0 X 23 23 0 1 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 X JAMIE MCKENNA 6148242507 1108 CITY PARK AVENUE 200 COLUMBUS OH 43206 DOUG ANDERSON TRUSTEE 1.00 0.00 X 0 0 0 THOMAS BONASERA TRUSTEE 1.00 1.00 X 0 0 0 JOHN BOYER TRUSTEE 1.00 0.00 X 0 0 0 CHANDRA BROWN TRUSTEE 1.00 0.00 X 0 0 0 MOLLY CRABTREE TRUSTEE 1.00 0.00 X 0 0 0 NICOL GHAZI TRUSTEE 1.00 0.00 X 0 0 0 JOHN GILLIGAN TRUSTEE 1.00 0.00 X 0 0 0 CHRIS GLAROS TRUSTEE 1.00 0.00 X 0 0 0 MICHELLE HERITAGE TRUSTEE 1.00 0.00 X 0 0 0 J TODD KENNARD TRUSTEE 1.00 0.00 X 0 0 0 TANYA LONG TRUSTEE 1.00 1.00 X 0 0 0 JANE HIGGINS MARX TRUSTEE 1.00 0.00 X 0 0 0 CHARLES W NOBLE III TRUSTEE 1.00 0.00 X 0 0 0 SHAWN ORGAN TRUSTEE 1.00 0.00 X 0 0 0 JAIZA PAGE TRUSTEE 1.00 0.00 X 0 0 0 LISA PIERCE REISZ TRUSTEE 1.00 1.00 X 0 0 0 JESSE ROWE TRUSTEE 1.00 0.00 X 0 0 0 LEAH SELLERS TRUSTEE 1.00 0.00 X 0 0 0 ANNE MARIE SFERRA TRUSTEE 1.00 0.00 X 0 0 0 SERGIO A TOSTADO TRUSTEE 1.00 0.00 X 0 0 0 DEBRA WILLET TRUSTEE 1.00 0.00 X 0 0 0 SUE WOLFE TRUSTEE 1.00 0.00 X 0 0 0 JANICA A PIERCE TUCKER PRESIDENT/SECRETARY 1.00 1.00 X X 0 0 0 KATHLEEN MCGARVEY EXECUTIVE DIRECTOR 16.00 24.00 X 0 178380 48854 0 178380 48854 0 0 1 0 0 144869 48445 2388444 8432212 421833 11435803 SHARED SERVICES 561499 267748 267748 ATTORNEY FEES 541100 41151 41151 29891 29891 338790 211872 211872 105589 112685 -7096 -7096 -7096 3042 48445 10058 -7016 -7016 11972353 338790 0 197760 X 5903299 5023004 748283 132012 336062 287626 39602 8834 1747980 1496047 205985 45948 464747 397764 54766 12217 9280 8120 981 179 83249 29104 53503 642 20774 20774 1297030 1134900 137097 25033 213194 187485 21740 3969 45096 39459 4767 870 717870 636937 76942 3991 74012 64761 7823 1428 45710 39996 4832 882 27420 23993 2898 529 37210 32559 3933 718 LITIGATION COSTS 93935 93935 0 0 DUES 60606 60606 0 0 LIBRARY 38033 38033 0 0 20158 17638 2131 389 11235665 9611967 1386057 237641 2412718 0 0 944011 0 0 0 0 0 0 86727 0 0 132148 0 4455138 0 0 0 0 4484294 0 12515036 0 1262782 0 23564 0 5542696 0 6829042 0 X 5685994 0 5685994 0 12515036 0 X 736688 409746 -6832428 X X 0 1 X 1 1 1 X 6193715 7780611 7513803 9195862 11450116 42134107 6193715 7780611 7513803 9195862 11450116 42134107 42134107 68369 69029 74369 92473 211872 516112 195037 13604 208641 42858860 781177 0.98310 0.98060 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 23564 282631 306195 0 0 0 X PART X, LINE 2: THE ASSOCIATION AND THE SOCIETY ARE EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (THE CODE), EXCEPT FOR UNRELATED BUSINESS INCOME, IF PRESENT, AS DEFINED IN THE CODE. THE CENTER QUALIFIES FOR EXEMPT STATUS UNDER THE DETERMINATION ORIGINALLY APPLICABLE FOR THE ASSOCIATION. THE ORGANIZATION PERFORMS AN ANNUAL ASSESSMENT FOR ANY UNCERTAINTY IN INCOME TAX POSITIONS, WHICH INCLUDES AN ANALYSIS OF WHETHER THERE ARE ANY TAX POSITIONS THE ORGANIZATION TAKES WITH REGARD TO UNRELATED BUSINESS INCOME, RELATED DEDUCTIONS APPLIED OR OTHER ACTIVITIES THAT MIGHT JEOPARDIZE ITS TAX-EXEMPT STATUS AND THUS WOULD MEET THE DEFINITION OF AN UNCERTAIN TAX POSITION. NO TAX LIABILITY ACCRUAL WAS RECORDED AS OF DECEMBER 31, 2023 OR 2022 RELATING TO MATERIAL UNCERTAIN POSITIONS TAKEN SINCE MANAGEMENT BELIEVES THERE ARE NONE. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATION BY THE FEDERAL TAXING AUTHORITY FOR YEARS PRIOR TO 2020. GALA 51487 48445 3042 8024 2034 51487 48445 3042 8024 2034 10058 -7016 0 0 0 0 0 0 0 0 0 KATHLEEN MCGARVEY EXECUTIVE DIRECTOR 0 178380 0 0 0 0 0 11176 0 37678 0 227234 0 0 ALL TANGIBLE AND INTANGIBLE ASSETS 2024-01-01 6832428 BOOK VALUE 310718185 LEGAL AID OF SOUTHEAST AND CENTRAL OHIO 1108 CITY PARK AVENUE SUITE 200 COLUMBUS OH 43206 501(C)(3) 1 0 0 0 1 1 1 1 0 PART I, LINE 2E: PERSON(S) INVOLVED: SEE DETAILED EXPLANATION BELOW: PART I, LINE 2E: EXPLANATION OF INVOLVEMENT: THE FOLLOWING LASC BOARD MEMBERS WILL BE SERVING ON LASCO'S BOARD OF DIRECTORS: DOUG ANDERSON, JOHN BOYER, CHANDA BROWN, MOLLY CRABTREE, JOHN GILLIGAN, CHRIS GLAROS, SHAWN ORGAN, JAIZA PAGE, ANNE MARIE SFERRA, AND DEBI WILLET. JESSE ROWE WILL SERVE AS THE TREASURER OF LASCO. PART 1, LINE 1 ON JANUARY 1, 2024 THE ORGANIZATION WAS MERGED INTO LEGAL AID OF SOUTHWEST AND CENTRAL OHIO. FORM 990, PART VI, SECTION A, LINE 3 THE LEGAL AID SOCIETY (LASC) AND LEGAL AID OF SOUTHEAST AND CENTRAL OHIO (LASCO) SHARE SOME FUNCTIONS AS A RESULT OF THEIR AFFILIATION, INCLUDING SERVICES OF THE EXECUTIVE DIRECTOR OF LASCO AND THE CHIEF FINANCIAL OFFICER OF LASCO, THE DEVELOPMENT DIRECTOR OF LASCO AND SOME ACCOUNTING PERSONNEL OF LASCO. THE EXECUTIVE DIRECTOR IS GIVEN THE AUTHORITY TO HIRE, FIRE AND MAKE NECESSARY CHANGES TO THE PROGRAM TO ENHANCE PERFORMANCE AND PRODUCTIVITY. FORM 990, PART VI, SECTION A, LINE 6 THE LEGAL AID SOCIETY'S (LASC) BOARD OF DIRECTORS ADOPTED A RESOLUTION AND APPROVED AN AFFILIATION BETWEEN LASC AND LEGAL AID OF SOUTHEAST AND CENTRAL OHIO (LASCO). EFFECTIVE MAY 27, 2009, LASCO BECAME THE SOLE MEMBER OF LASC AND LASC IS A SUBSIDIARY OF LASCO. LASC HAS ITS OWN BOARD OF DIRECTORS, APPOINTED BY THE BOARD OF DIRECTORS OF LASCO. A CERTAIN NUMBER OF MEMBERS OF LASC'S BOARD ALSO SERVE ON THE LASCO BOARD. LASC ALSO RETAINS ALL OF ITS ASSETS AND LIABILITIES AS A SEPARATE CORPORATION DURING 2023. ON JANUARY 1, 2024, LASCO AND LASC SOCIETY MERGED TO CREATE THE LEGAL AID OF SOUTHEAST AND CENTRAL OHIO. FORM 990, PART VI, SECTION A, LINE 7A LASCO, AS THE SOLE MEMBER, HAS THE ABILITY TO APPOINT CERTAIN BOARD MEMBERS AND NO BOARD MEMBERS ARE APPROVED WITHOUT LASCO'S APPROVAL. FORM 990, PART VI, SECTION A, LINE 7B THE LEGAL AID SOCIETY (LASC) BOARD OF DIRECTORS ADOPTED A RESOLUTION AND APPROVED AN AFFILIATION BETWEEN LASC AND LEGAL AID OF SOUTHEAST AND CENTRAL OHIO (LASCO) EFFECTIVE MAY 27, 2009. LASCO BECAME THE SOLE MEMBER OF LASC AND LASC IS A SUBSIDIARY OF LASCO. LASC HAS ITS OWN BOARD OF DIRECTORS, APPOINTED BY THE BOARD OF DIRECTORS OF LASCO. A CERTAIN NUMBER OF MEMBERS OF THE LASC'S BOARD ALSO SERVE ON THE LASCO BOARD. LASC ALSO RETAINS ALL OF ITS ASSETS AND LIABILITIES AS A SEPARATE CORPORATION. ON JANUARY 1, 2024, LASCO AND LASC SOCIETY MERGED TO CREATE THE LEGAL AID OF SOUTHEAST AND CENTRAL OHIO. FORM 990, PART VI, SECTION A, LINE 8B THE ORGANIZATION HAS A FINANCE, INVESTMENT AND EXECUTIVE COMMITTEE, AS WELL AS DEVELOPMENT, NOMINATING AND STRATEGIC DEVELOPMENT COMMITTEE. NONE OF THOSE COMMITTEES HAVE THE AUTHORITY TO ACT ON BEHALF OF THE BOARD. AS SUCH, CONTEMPORANEOUS MINUTES ARE NOT KEPT. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO ITS BOARD BY SENDING THE DRAFT OF THE 990 BY E-MAIL TO ALL MEMBERS. THE BOARD IS ASKED TO REVIEW AND COMMENT OR ASK ANY QUESTIONS THEY MAY HAVE REGARDING THE RETURN BEFORE IT IS FINALIZED AND FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS, DIRECTORS, TRUSTEES AND KEY EMPLOYEES ARE REQUIRED TO DISCLOSE INTERESTS THAT COULD GIVE RISE TO CONFLICTS OF INTEREST ANNUALLY. THE GOVERNING BODY ADDRESSES THOSE CONFLICTS AS NEEDED. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE DIRECTOR IS EMPLOYED BY LASCO AND SERVICES ARE SHARED WITH LASC. IN DETERMINING COMPENSATION FOR THE ORGANIZATION'S EXECUTIVE DIRECTOR, A COMPARISON STUDY IS DONE OF SALARIES FOR COMPARABLE POSITIONS. THE EXECUTIVE DIRECTOR'S SALARY IS REVIEWED AND APPROVED BY THE GOVERNING BODY OF LASCO AND DELIBERATIONS ARE DOCUMENTED IN GOVERNING BODY BOARD MINUTES. FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE KEPT ON SITE AND MADE AVAILABLE UPON REQUEST. FORM 990, PART IX, LINE 11G OTHER: PROGRAM SERVICE EXPENSES 1,134,900. MANAGEMENT AND GENERAL EXPENSES 137,097. FUNDRAISING EXPENSES 25,033. TOTAL EXPENSES 1,297,030. FORM 990, PART XI, LINE 9: LEGAL AID OF SOUTHEAST AND CENTRAL OHIO MERGER -6,832,428. FORM 990, PART XII, LINE 2C: THE PROCESS HAS NOT CHANGED FROM LAST YEAR. LEGAL AID OF SOUTHEAST AND CENTRAL OHIO 1108 CITY PARK AVE STE 200 COLUMBUS OH 43206 310718185 LEGAL ASSISTANCE OH 501(C)(3) LINE 7 N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0