2024-12-20T15:18:10-06:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 420 SOUTH ORANGE AVENUE SUITE 900 ORLANDO FL 32801 990 2023-01-01 591547191 LEGAL AID SERVICE OF BROWARD COUNTY INC LEGA 9547658950 491 N STATE ROAD 7 PLANTATION FL 33317 DEBRA KOPROWSKI EXECUTIVE DIRECTOR 9547658950 2024-12-19 1 1 LACEY M QUATSOE P01300865 4078021200 2024-12-19 2023 2024-10-15 13:58:12Z DEBRA KOPROWSKI 491 N STATE ROAD 7 PLANTATION FL 33317 10453236 0 X WWW.BROWARDLEGALAID.ORG X 1973 FL PROVIDE FREE LEGAL ADVICE, REPRESENTATION & EDUCATION TO THE DISADVANTAGED OF BROWARD COUNTY 10 10 139 10 0 0 10071084 9857489 835062 213948 622 4443 348216 270253 11254984 10346133 0 938660 0 0 8754667 8416826 0 45472 45472 2654878 1787808 11409545 11188766 -154561 -842633 7642231 8879921 4241356 6310462 3400875 2569459 X TO PROVIDE HIGH QUALITY FREE CIVIL LEGAL ADVICE, REPRESENTATION AND EDUCATION TO THE DISADVANTAGED OF BROWARD AND COLLIER COUNTIES AS TO IMPROVE THE LIFESTYLE AND LIVING CONDITIONS OF THE LOW INCOME COMMUNITY AND ENCOURAGE SELF-SUFFICIENCY. THIS IS ACCOMPLISHED THROUGH ADVOCACY THAT MIGHT RESULT IN HAVING AN IMPACT ON LARGE NUMBERS OF ELIGIBLE CLIENTS BY REPRESENTING INDIVIDUAL CLIENTS ON DAY-TO-DAY PROBLEMS, AND THROUGH EFFORTS AT EDUCATING CLIENTS ABOUT THEIR RIGHTS, RESPONSIBILITIES AND SELF-HELP OPTIONS. 0 0 9338864 938660 213948 PROVIDE LEGAL SERVICES IN CIVIL CASES TO ELIGIBLE PERSONS WITHIN BROWARD AND COLLIER COUNTIES IN SOUTHERN FLORIDA; COOPERATE WITH THE JUDICIARY, THE FLORIDA BAR, LOCAL BARS, AND ALL ORGANIZATIONS INTERESTED IN THE ADMINISTRATION OF JUSTICE; AND UNDERTAKE, PROMOTE, DEVELOP, AND CARRY OUT CHARITABLE, LITERARY, AND EDUCATION PROJECTS, PLANNED OBJECTIVES, AND ACTIVITIES OF EVERY KIND, NATURE, AND DESCRIPTION IN FURTHERANCE OF LEGAL AID WORK. IN 2023 THE ORGANIZATION SERVED 5,408 INDIVIDUAL CLIENTS AND 12,868 WITHIN THEIR HOUSEHOLDS. WE ALSO SERVED UNDER THE PRIVATE ATTORNEY INVOLVEMENT PRO BONO PROGRAM A TOTAL OF 1,389 INDIVIDUAL CLIENTS AND 3,347 WITHIN THEIR HOUSEHOLDS. 9338864 1 1 0 1 0 0 0 0 1 0 1 0 0 0 0 1 1 0 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 8 0 1 139 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 10 10 0 0 1 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 FL X ANGELA PALMER 9547362434 491 N STATE ROAD 7 PLANTATION FL 33317 CARAN ROTHCHILD CHAIRPERSON 1.00 X X 0 0 0 CHAD VAN HORN VICE CHAIRPERSON 1.00 X X 0 0 0 DOUG REYNOLDS PAST CHAIRPERSON 1.00 X X 0 0 0 HENRY MARTIN TREASURER 1.00 X X 0 0 0 KEMIE KING DIRECTOR 1.00 X 0 0 0 JULIETTE LIPPMAN DIRECTOR 1.00 X 0 0 0 DAVID MORRISON DIRECTOR 1.00 X 0 0 0 NATHALIE NOZIE DIRECTOR 1.00 X 0 0 0 KIMBERLY SPIKER DIRECTOR 1.00 X 0 0 0 MYCHELL STOAKLEY DIRECTOR 1.00 X 0 0 0 BRENT THOMPSON EXECUTIVE DIRECTOR 35.00 X 176464 0 38067 DEBRA KOPROWSKI DEPUTY EXECUTIVE DIRECTOR 35.00 X 163409 0 9676 ANGELA PALMER CFO 35.00 X 124604 0 26430 JEFF AHREN REGIONAL DEVELOPMENT DIRECTOR 35.00 X 112170 0 27480 CAROL O'CALLAGHAN DEPUTY EXECUTIVE DIRECTOR 35.00 X 127246 0 7963 WALTER HONOMAN SUPERVISING ATTORNEY 35.00 X 110103 0 22645 813996 0 132261 6 0 1 0 LAN INFOTECH PO BOX 480091 DELRAY FL 33448 IT SERVICES 258167 ROBERT HALF LEGAL 2884 SAND HILL ROAD SUITE 200 CALIFORNIA CA 94025 TEMPORARY STAFFING 159634 2 566028 79161 8457254 755046 9857489 ADMINISTRATIVE SERVICES 900009 197157 197157 ATTORNEY FEES 561000 16791 16791 213948 4443 4443 204100 0 204100 204100 204100 4180 79161 107103 -102923 -102923 CAM REIMBURSEMENTS 900099 154243 154243 AWARD 900099 14500 14500 MISCELLANEOUS 900099 333 333 169076 10346133 213948 0 274696 836724 836724 101936 101936 640424 544296 96128 6324278 5374784 949494 946538 804429 142109 505586 429681 75905 3900 3900 46667 46667 35250 35250 45472 45472 45411 29713 15698 88614 62030 26584 259115 181380 77735 275124 157377 117747 263626 224048 39578 12733 12733 1404 1193 211 142271 99590 42681 57767 35623 22144 EQUIPMENT RENT/MAINT. 341244 290012 51232 LIBRARY & SUBSCRIPTIONS 84498 59149 25349 TRAINING & RECRUITMENT 65985 56079 9906 CLIENT LITIGATION COSTS 34187 34187 30012 30012 11188766 9338864 1804430 45472 2157756 3782012 297486 284372 1911127 1539420 115383 181261 4828183 1826490 3095156 3001693 59130 87905 6193 3258 7642231 8879921 1150950 996924 1013969 3337096 4361 664 2072076 1975778 4241356 6310462 X 3400875 2569459 3400875 2569459 7642231 8879921 -842633 11217 0 X 0 1 X 1 1 1 X 8585266 11499909 10802468 10071084 9857489 50816216 8585266 11499909 10802468 10071084 9857489 50816216 1214056 49602160 142 220 124 622 4443 5551 181627 19748 81386 107565 173256 563582 51385349 3302529 0.96530 0.97550 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING INCOME - 2019 AMOUNT: $ 181,627. 2020 AMOUNT: $ 19,748. 2021 AMOUNT: $ 81,386. 2022 AMOUNT: $ 107,565. 2023 AMOUNT: $ 4,180. CAM REIMBURSEMENTS - 2023 AMOUNT: $ 154,243. AWARD - 2023 AMOUNT: $ 14,500. MISCELLANEOUS - 2023 AMOUNT: $ 333. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 35250 0 0 0 35250 0 PART II-B, LINE 1: PAYMENTS MADE TO LEGAL AID SOCIETY OF PALM BEACH ($15,000) AND FLORIDA CHILDREN'S RIGHTS COALITION ($20,250) 0 1 X 800000 800000 2613415 733753 1879662 1346255 1044062 302193 68513 48675 19838 3001693 X 11205069 11217 650884 196835 858936 10346133 0 10346133 12036485 650884 107103 757987 11278498 -89732 -89732 11188766 PART IV, LINE 2B: FUNDS ARE RECEIVED FROM CLIENTS AND HELD IN AN ESCROW ACCOUNT FOR PAYMENT OF CERTAIN COURT COSTS OR TO THIRD PARTIES. PART X, LINE 2: THE INTERNAL REVENUE SERVICE (IRS) HAS DETERMINED THE ORGANIZATION TO BE EXEMPT FROM INCOME TAXES UNDER PROVISIONS OF INTERNAL REVENUE CODE (IRC) SECTION 501(C)(3) AND THE ORGANIZATION IS CLASSIFIED AS OTHER THAN A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) OF THE IRC. ACCORDINGLY, NO PROVISION FOR INCOME TAX HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION FOLLOWS THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THIS GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THE IMPLEMENTATION OF THIS STANDARD HAS NO IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 107,103. INSURANCE CREDIT 89,732. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 107,103. PART XII, LINE 4B - OTHER ADJUSTMENTS: INSURANCE CREDIT -89,732. X X X X X X X 1 SOUKUP STRATEGIC SOLUTIONS 3050 HORSESHOE DRIVE N STE 285 NAPLES FL 34104 CONSULTANT SERVICES 0 0 45472 -45472 45472 -45472 FL FOR THE PUBLIC GOOD 46464 43799 2665 38317 28302 BARRISTER BASH 36877 35362 1515 21709 18775 83341 79161 4180 60026 47077 107103 -102923 1 COAST TO COAST LEGAL AID OF SOUTH FLORIDA INC 491 N STATE ROAD 7 PLANTATION FL 33317 900089501 501(C)(3) 712541 0 CRIME VICTIM ASSISTANCE COAST TO COAST LEGAL AID OF SOUTH FLORIDA INC 491 N STATE ROAD 7 PLANTATION FL 33317 900089501 501(C)(3) 54902 0 HIV EMERGENCY RELIEF PROJECT PANIRA HEALTHCARE CLINIC INC 4975 EAST TAMIAMI TRAIL NAPLES FL 34113 475263276 501(C)(3) 42303 0 CPA SERVICES PURELY YOU BY JENN INC 7935 AIRPORT PULLING RD SUITE 207 213 NAPLES FL 34104 383802680 21178 0 CPA SERVICES PRIDE NAPLES INC 2248 AIRPORT ROAD S NAPLES FL 34112 821521994 501(C)(3) 5125 0 CPA SERVICES 3 1 RENTAL ASSISTANCE 46 101936 PART I, LINE 2: ALL CLIENTS MUST BE ASSESSED FOR ELIGIBILITY FOR ALL PROGRAMS AND SERVICES. ELIGIBILITY IS DETERMINED BY PROGRAM. EACH GRANT IS ASSIGNED A FUNDING CODE IN THE GENERAL LEDGER WHERE THE REVENUES AND EXPENSES ARE RECORDED. THIS ENABLES US TO REPORT ON THE PERFORMANCE FOR ALL GRANTS COMPARED WITH THE AWARD. SIGNIFICANT VARIANCES ARE TRACKED AND REPORTED TO THE FINANCE COMMITTEE AS A COMPONENT OF THE BOARD REPORT. FURTHERMORE, THE RENTAL ASSISTANCE IS PAID DIRECTLY TO THE LANDLORDS TO ENSURE PROPER USAGE. X X X X 0 0 0 0 0 0 0 0 0 BRENT THOMPSON EXECUTIVE DIRECTOR 176464 0 0 0 0 0 0 0 38067 0 214531 0 0 0 DEBRA KOPROWSKI DEPUTY EXECUTIVE DIRECTOR 163409 0 0 0 0 0 0 0 9676 0 173085 0 0 0 ANGELA PALMER CFO 124604 0 0 0 0 0 0 0 26430 0 151034 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THERE SHALL BE AN EXECUTIVE COMMITTEE COMPRISED OF THE CHAIR, THE VICE CHAIR, THE TREASURER, THE SECRETARY, AND THE PAST CHAIR. THE EXECUTIVE COMMITTEE SHALL OVERSEE THE BOARD'S OPERATIONS AND ACT ON BEHALF OF THE BOARD WHEN ACTION IS REQUIRED BETWEEN MEETINGS AND REVIEW AND ANALYZE MATTERS IN ADVANCE OF PRESENTATION TO THE BOARD. THE CHAIR OF THE EXECUTIVE COMMITTEE SHALL BE THE CHAIR OF THE BOARD OF DIRECTORS. A MAJORITY OF THE MEMBERS OF THE EXECUTIVE COMMITTEE SHALL BE MEMBERS OF THE FLORIDA BAR THE BOARD MAY ALLOT TO SUCH EXECUTIVE COMMITTEE LIMITED AND SPECIFIC FUNCTIONS AND POWERS OF THE BOARD, SUBJECT TO THE GENERAL DIRECTION, APPROVAL, AND CONTROL OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 4 THE BYLAWS WERE UPDATED EFFECTIVE 7/1/2023 AND INCLUDED THE FOLLOWING CHANGES: - THE BOARD SHALL NOT CONSIST OF LESS THAN SEVEN DIRECTORS/MEMBERS OR MORE THAN TWENTY-ONE DIRECTORS/MEMBERS. - REMOVED THE APPOINTMENT REQUIREMENTS FOR THE BOARD OF DIRECTORS. - THE EXISTING BOARD SHALL CONTINUOUSLY REVIEW THE MEMBERSHIP OF THE BOARD TO ENSURE THAT THE ATTORNEY BOARD MEMBERS: A. INCLUDE WOMEN AND MINORITIES; B. REASONABLY REFLECT THE POPULATION OF THE AREAS SERVED BY THE ORGANIZATION. - THE TERM OF THE DIRECTORS/MEMBERS SHALL BE FOR THREE YEARS COMMENCING THE FIRST DAY OF JANUARY IMMEDIATELY FOLLOWING THEIR APPOINTMENT AND TERMINATING THE THIRTY-FIRST DAY OF DECEMBER OF THE THIRD YEAR. - THE EXECUTIVE COMMITTEE SHALL COMPRISE THE CHAIR, THE VICE CHAIR, THE TREASURER, THE SECRETARY, AND THE PAST CHAIR. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PRESENTED TO THE FULL BOARD OF DIRECTORS. EACH BOARD MEMBER IS ASKED TO REVIEW THE FORM AND TO SUBMIT ANY COMMENTS, SUGGESTIONS OR QUESTIONS TO THE EXECUTIVE DIRECTOR. ONCE ALL COMMENTS AND QUESTIONS BY THE BOARD HAVE BEEN RESOLVED, THE RETURN IS APPROVED AND FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS OF THE ORGANIZATION AND MEMBERS OF THE BOARD ARE REQUIRED TO SIGN AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT. THE DISCLOSURE STATEMENT REQUIRES THE BOARD MEMBERS AND OFFICERS TO STATE WHETHER A CONFLICT OF INTEREST EXISTS AND REQUIRES DISCLOSURE OF THE ENTITY/PERSON CREATING THE CONFLICT(S) OF INTEREST. A BOARD MEMBER WITH A CONFLICT OF INTEREST IS NOT ELIGIBLE TO VOTE ON MATTERS DIRECTLY RELATED TO HIS OR HER CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 A SUBCOMMITTEE OF THE BOARD OF DIRECTORS IS FORMED TO ANALYZE THE APPROPRIATE COMPENSATION LEVEL OF THE EXECUTIVE DIRECTOR BY COMPARING TO SIMILAR ORGANIZATIONS. THE SUBCOMMITEE RECOMMENDS A SALARY TO THE FULL BOARD OF DIRECTORS WHO THEN VOTES FOR APPROVAL. THE EXECUTIVE DIRECTOR REVIEWS THE COMPENSATION OF ALL OTHER OFFICERS COMPARING TO SIMILAR ORGANIZATIONS. THE FULL BOARD OF DIRECTORS THEN VOTES FOR APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 THE AUDITED FINANCIAL STATEMENTS, IRS FORM 990, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. COPIES WILL BE PROVIDED IMMEDIATELY IN THE CASE OF IN-PERSON REQUESTS. REQUESTS BY WRITTEN LETTER, PHONE, FAX OR EMAIL WILL BE HONORED WITHIN A WEEK. WE RESERVE THE RIGHT TO CHARGE A REASONABLE COPYING FEE PLUS ACTUAL POSTAGE FOR MULTIPLE COPIES REQUESTED FROM THE SAME INDIVIDUAL OR ORGANIZATION. LEGAL AID SERVICE OF COLLIER COUNTY 4436 TAMIAMI TRAIL E NAPLES FL 34112 591547191 LEGAL SERVICES FL 0 0 LEGAL AID SERVICE OF BROWARD COUNTY