2025-11-17T11:37:04-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 1785 INDIAN WOOD CIRCLE MAUMEE OH 43537 990 2024-01-01 237376131 ADVOCATES FOR BASIC LEGAL EQUALITY INC ADVO 4199302511 525 JEFFERSON AVE 300 TOLEDO OH 43604 MAKIEDAH MESSAM EXECUTIVE DIRECTOR 4199302511 2025-11-13 1 1 CAITLIN BAINTER P01985124 4197942000 2025-11-13 2024 2025-03-06 01:10:19Z ABLE MAKIEDAH MESSAM 525 JEFFERSON AVE 300 TOLEDO OH 43604 15029292 0 1 X WWW.ABLELAW.ORG X 1969 OH ADVOCATES FOR BASIC LEGAL EQUALITY, INC. (ABLE) IS A NON-PROFIT LAW FIRM THAT PROVIDES HIGH QUALITY LEGAL ASSISTANCE IN CIVIL MATTERS TO HELP ELIGIBLE LOW-INCOME INDIVIDUALS AND GROUPS TO ACHIEVE SELF-RELIANCE, EQUAL JUSTICE AND ECONOMIC OPPORTUNITY. 25 25 103 25 0 0 11873746 13622740 748760 755087 242012 -216056 105461 102865 12969979 14264636 1838654 1898662 0 0 6445852 7546128 0 0 324357 2213985 2288077 10498491 11732867 2471488 2531769 15465415 17391584 3882176 3262991 11583239 14128593 X ADVOCATES FOR BASIC LEGAL EQUALITY, INC. (ABLE) IS A NON-PROFIT LAW FIRM THAT PROVIDES HIGH QUALITY LEGAL ASSISTANCE IN CIVIL MATTERS TO HELP ELIGIBLE LOW-INCOME INDIVIDUALS AND GROUPS IN WESTERN OHIO ACHIEVE SELF-RELIANCE, AND EQUAL JUSTICE AND ECONOMIC OPPORTUNITY. 0 0 10067729 1898662 755087 HOUSING JUSTICE AND COMMUNITY ECONOMIC DEVELOPMENT: NEIGHBORHOOD STABILIZATION, RACIAL JUSTICE, BUSINESS TRANSACTIONAL LEGAL SERVICES, ENTREPRENEUR LEGAL SUPPORT, COOPERATIVE LAW, LAND TRUST LAW, SHARED EQUITY DEVELOPMENT MODELS, FOOD EQUITY, FAIR HOUSING, ENVIRONMENTAL JUSTICE, TENANTS RIGHTS, EVICTION DEFENSE, HOUSING SUBSIDY PRESERVATION, AFFORDABLE HOUSING PRESERVATION AND LOCATION, FORECLOSURE DEFENSE, LEAD POISONING PREVENTION, RETURNING CITIZENS, MENTAL HEALTH AND HOUSING, CONSUMER RIGHTS.AGRICULTURAL WORKER AND IMMIGRANT RIGHTS: PROTECTING AND EXPANDING THE LEGAL RIGHTS OF AGRICULTURAL WORKERS AND IMMIGRANT FAMILIES BY ADDRESSING UNFAIR OR DISCRIMINATORY EMPLOYMENT PRACTICES AND CIVIL RIGHTS VIOLATIONS, INCLUDING RACIAL OR ETHNIC PROFILING; DISCRIMINATION; UNPAID WAGES & MINIMUM WAGE CLAIMS; IMMIGRATION; NATURALIZATION; CIVIL RIGHTS; KNOW YOUR RIGHTS; IMMIGRANT DETENTION REPRESENTATION; HOUSING CONDITIONS; EDUCATION; HEALTHCARE; SNAP AND OTHER GOVERNMENT BENEFITS; PRESERVE FAMILY UNITY & STABILITY; SAFETY FROM DOMESTIC VIOLENCE, OTHER CRIMES, PERSECUTION, TORTURE & HUMAN TRAFFICKING; COMBAT UNFAIR OR DISCRIMINATORY WORKPLACE PRACTICES; IMPROVE QUALITY OF LIFE FOR IMMIGRANTS, REFUGEES & THEIR FAMILIES.FAIRNESS IN EDUCATION: EDUCATION ADVOCACY PROJECT PARTNERING WITH PARENTS AND PROVIDING TOOLS AND KNOWLEDGE TO ADVOCATE FOR THEIR CHILDREN'S EDUCATION, COLLABORATION WITH EDUCATORS AND COMMUNITY ORGANIZATIONS TO ELIMINATE THE DISPROPORTIONATE DISCIPLINARY MEASURES EXPERIENCED BY BIPOC AND ECONOMICALLY CHALLENGED STUDENTS; DEPARTMENT OF JUSTICE CIVIL RIGHTS LITIGATION; LEGAL ADVOCACY FOR STUDENTS WITH DISABILITIES, DISCIPLINARY HEARINGS, AND DUE PROCESS PROCEEDINGS; INCREASING OPPORTUNITIES FOR A FREE, APPROPRIATE PUBLIC EDUCATION FOR ALL CHILDREN; LEGAL ADVOCACY FOR STUDENTS IN NEED OF SPECIAL EDUCATION AND ENGLISH LANGUAGE LEARNER SERVICES. HEALTHCARE AND ECONOMIC STABILITY: PROTECTION AGAINST UNFAIR DEBT COLLECTION, OCCUPATIONAL LICENSING FOR PEOPLE WITH CRIMINAL RECORDS, SECURING MEDICAID BENEFITS FOR INDIVIDUALS AND FAMILIES, SECURING ACCESS TO CRITICAL FOOD ASSISTANCE (SNAP), EMPLOYMENT AND TRAINING OPPORTUNITIES FOR JOB SEEKERS, REMOVING BARRIERS FOR PEOPLE WITH DISABILITIES, INCREASING OPPORTUNITIES SO PEOPLE CAN LIVE INDEPENDENTLY IN THEIR HOMES AND COMMUNITY WITH MEDICAID WAIVER FUNDING, CASH ASSISTANCE BENEFITS FOR FAMILIES, SOCIAL SECURITY BENEFITS FOR ADULTS AND CHILDREN WITH DISABILITIES. ABLE REPRESENTS CLIENTS IN SEVERAL AREAS OF LAW, INCLUDING HOUSING, (PUBLIC HOUSING, EVICTION, FORECLOSURE AND HOUSING CONDITIONS); COMMUNITY ECONOMIC DEVELOPMENT, ACCESS TO HEALTHCARE AND GOVERNMENT BENEFITS, EDUCATION, IMMIGRATION, AND THE LEGAL PROBLEMS THAT AGRICULTURAL WORKERS, PEOPLE WITH DISABILITIES, VETERANS AND SENIOR CITIZENS FACE. EACH YEAR ABLE'S EXPERIENCED STAFF OF ATTORNEYS, PARALEGALS, AND SUPPORT PERSONNEL PROVIDE HIGH QUALITY LEGAL ASSISTANCE TO THOUSANDS OF INDIVIDUALS AND GROUPS THROUGHOUT 32 COUNTIES IN NORTHWEST AND WEST CENTRAL OHIO AND TO AGRICULTURAL WORKERS AND IMMIGRANTS THROUGHOUT OHIO. WE HAVE OFFICES LOCATED IN DAYTON, TOLEDO AND DEFIANCE. WE MEET THE LEGAL NEEDS OF OUR CLIENTS WORKING IN CONJUCTION WITH OUR PARTNER LAW FIRM, LEGAL AID OF WESTERN OHIO, INC. (LAWO). THE SERVICES WE PROVIDE BENEFIT CHILDREN, SENIORS, VETERANS, IMMIGRANTS, PERSONS WITH DISABILITIES, SURVIVORS OF DOMESTIC VIOLENCE, PERSONS WITHOUT HEALTH INSURANCE, FAMILIES FACING EVICTION AND FORECLOSURE, HOMELESS CHILDREN AND FAMILIES, CHILDREN STRUGGLING TO SECURE APPROPRIATE EDUCATION SERVICES, MENTAL HEALTH CONSUMERS, AGRICULTURAL WORKERS, AND NURSING HOME RESIDENTS, AMONG OTHERS. OUR ATTORNEYS AND ADVOCATES WORK IN AREAS THAT PRIVATE ATTORNEYS USUALLY DO NOT, INCLUDING REPRESENTATION OF TENANTS, LOW-INCOME HOMEOWNERS, AGRICULTURAL WORKERS, IMMIGRANTS, VETERANS, PEOPLE WITH DISABILITES AND PEOPLE SEEKING GOVERNMENT ASSISTANCE. TOGETHER ABLE AND LAWO CONSTITUTE THE LARGEST PROVIDERS OF FREE, COMPREHENSIVE CIVIL LEGAL ASSISTANCE TO LOW-INCOME PERSONS IN OHIO. NEARLY 25% OF OHIO'S POVERTY POPULATION LIVES IN OUR 32 COUNTY SERVICE AREA. OUR ADMINISTRATIVE OFFICES AND HEADQUARTERS ARE LOCATED IN TOLEDO AT THE CENTER FOR EQUAL JUSTICE. IN 2024, ABLE AND LAWO RECEIVED 17,581 REQUESTS FOR HELP, WORKED ON 8,527 CASES, AND CLOSED 6,427 CASES BENEFITTING 27,652 PEOPLE. ABLE AND LAWO ALSO SECURED $7,505,427 IN MONETARY BENEFITS FOR THEIR CLIENTS. 10067729 1 1 0 1 0 0 0 0 1 1 1 0 0 0 1 1 0 1 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 16 0 1 103 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 25 25 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 OH X NIKOLETA COOK 4199302511 525 JEFFERSON SUITE 300 TOLEDO OH 43604 CASSANDRA ANDRES PRESIDENT 1.50 2.00 X X 0 0 0 KHADIJAH H ALI VICE PRESIDENT 1.50 2.00 X X 0 0 0 ROBERT TUCKER VICE PRESIDENT 1.50 2.00 X X 0 0 0 NATHAN D TURNER SECRETARY 1.50 2.00 X X 0 0 0 BRANDON E DOBYNS TREASURER 1.50 2.00 X X 0 0 0 HEATHER L ALLRED TRUSTEE 1.50 1.50 X 0 0 0 CATHERINE BITWAYIKI TRUSTEE 1.50 1.50 X 0 0 0 CLAYTON CRATES TRUSTEE 1.50 1.50 X 0 0 0 AMANDA DAVIS TRUSTEE 1.50 1.50 X 0 0 0 ANDREA DE LA ROCA TRUSTEE 1.50 1.50 X 0 0 0 ANNA DELP TRUSTEE 1.50 1.50 X 0 0 0 TWILA R FERGUSON TRUSTEE 1.50 1.50 X 0 0 0 JOHN F HALL TRUSTEE 1.50 1.50 X 0 0 0 SAUNDRA HOLMES TRUSTEE 1.50 1.50 X 0 0 0 JORDAN JENNINGS TRUSTEE 1.50 1.50 X 0 0 0 ALEX LAVELLE TRUSTEE 1.50 1.50 X 0 0 0 THOMAS J LUCENTE JR TRUSTEE 1.50 1.50 X 0 0 0 EVE MITRO TRUSTEE 1.50 1.50 X 0 0 0 LINDSEY POSEY TRUSTEE 1.50 1.50 X 0 0 0 JAMES STAHLER TRUSTEE 1.50 1.50 X 0 0 0 CARASUSANA CARA WALL TRUSTEE 1.50 1.50 X 0 0 0 ETHEL WASHINGTON-HARRIS TRUSTEE 1.50 1.50 X 0 0 0 KATHRYN A WATSON TRUSTEE 1.50 1.50 X 0 0 0 KARI L WHITE TRUSTEE 1.50 1.50 X 0 0 0 MECHELLE ZAROU TRUSTEE 1.50 1.50 X 0 0 0 HEATHER L HALL DEPUTY DIRECTOR 48.00 1.00 X 147336 0 27128 NIKOLETA I COOK DIRECTOR OF FINANCE 40.00 0.00 X 127549 0 24006 MAKIEDAH MESSAM EXECUTIVE DIRECTOR (FROM 3/24) 42.00 1.00 X 134613 0 13661 KATHLEEN C KERSH MANAGING ATTORNEY 42.00 0.00 X 108268 0 34173 JESUS SALAS MANAGING ATTORNEY (THRU 12/24) 38.00 0.00 X 132999 0 7277 REBECCA STEINHAUSER MANAGING ATTORNEY 44.00 0.00 X 115717 0 15775 MARK HELLER SENIOR ATTORNEY 41.00 0.00 X 120397 0 6588 MATTHEW N CURRIE MANAGING ATTORNEY 36.00 0.00 X 119364 0 6532 JANET HALES FORMER EXECUTIVE DIRECTOR 1.50 0.00 X 97000 0 0 1103243 0 135140 8 1 1 0 0 41938 21601 42009 2620774 10896418 13622740 CONTRACTED SERVICES 541900 662210 662210 RELATED PARTY RENTAL INCOME 532000 77877 77877 ATTORNEY FEES RECEIVED 541100 15000 15000 755087 413121 413121 21 629156 -21 -629156 -629177 -629177 140844 21601 135479 5365 5365 OTHER REVENUE 541100 97500 97500 97500 14264636 755087 0 -113191 1898662 1898662 474296 8610 465686 5622383 4986980 535177 100226 200779 182886 14460 3433 788733 691026 80991 16716 459937 380206 70547 9184 94630 94630 48082 48082 1113 1113 365370 329984 26986 8400 386827 351090 29882 5855 154484 132980 20084 1420 281189 255221 21931 4037 131336 128746 803 1787 17209 17146 59 4 42750 41165 1336 249 170910 170910 50535 44359 5239 937 FUNDRAISING DISBURSEMEN 168179 168179 TRAINING 78731 75883 2848 RECRUITMENT 74790 64196 10569 25 INTERCOMPANY CHARGES 74473 74473 147469 138576 4988 3905 11732867 10067729 1340781 324357 1177674 1480450 8391545 10538700 555219 745522 26014 23244 6717203 2811232 4423745 3905971 115523 130859 775695 566838 15465415 17391584 527497 647451 766714 700461 70499 70682 1065009 854484 1452457 989913 3882176 3262991 X 11902381 14458025 -319142 -329432 11583239 14128593 15465415 17391584 2531769 13585 0 X X 0 1 X 1 1 1 X 7452883 7917541 10025211 11873746 13622740 50892121 7452883 7917541 10025211 11873746 13622740 50892121 50892121 21599 2023 32833 242077 413121 711653 5365 5365 115353 33674 44610 162955 97500 454092 52063231 3992488 0.97750 0.98060 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 115,353. 2021 AMOUNT: $ 33,674. 2022 AMOUNT: $ 44,610. 2023 AMOUNT: $ 162,955. 2024 AMOUNT: $ 97,500. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 8089 0 0 8089 0 PART II-B, LINE 1: VARIOUS EMPLOYEES SPEND A DE MINIMIS PART OF THEIR TIME INFLUENCING LEGISLATION. 0 1 X 115523 16449 1113 130859 98662 17928 1067 115523 119160 -19438 1060 98662 104379 15828 1047 119160 91009 100 14333 1063 104379 1.00000 0.00000 0.00000 1 0 163526 163526 5688705 2005102 3683603 8350 8350 0 818382 797780 20602 38240 38240 3905971 RELATED PARTY PAYABLE TO LEGAL AID FOUNDATION OF WESTERN OHIO 458000 RELATED PARTY PAYABLE TO LEGAL AID OF WESTERN OHIO 21521 OPERATING LEASE LIABILITIES 471144 FINANCING LEASE LIABILITIES 39248 989913 X PART IV, LINE 2B: ADVOCATES FOR BASIC LEGAL EQUALITY, INC. MAINTAINS ESCROW ACCOUNTS ON BEHALF OF CLIENTS. PART V, LINE 4: ADVOCATES FOR BASIC LEGAL EQUALITY, INC. MAINTAINS ENDOWMENT FUNDS TO USE IN SUPPORT OF ITS EXEMPT PURPOSE. PART X, LINE 2: MANAGEMENT OF THE ORGANIZATION IS REQUIRED TO DETERMINE WHETHER A TAX POSITION OF THE ORGANIZATION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT OF THE ORGANIZATION IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. HOWEVER, MANAGEMENT'S CONCLUSIONS MAY BE SUBJECT TO REVIEW AND ADJUSTMENT AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, NEW TAX LAWS, REGULATIONS, AND ADMINISTRATIVE INTERPRETATIONS (INCLUDING RELEVANT COURT DECISIONS). THE ORGANIZATION'S FEDERAL TAX RETURNS FOR THE PRIOR THREE YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. NO INTEREST OR PENALTIES WERE INCURRED OR RECOGNIZED IN 2024 OR 2023. X X X X X X X 1 OH ANNUAL DINNER TOLEDO 90258 18052 72206 29063 47405 ANNUAL DINNER DAYTON 57468 3549 53919 10929 35705 1 10716 0 10716 158442 21601 136841 39992 83110 123102 13739 1 LEGAL AID OF WESTERN OHIO INC 525 JEFFERSON STE 400 TOLEDO OH 436041373 341485732 501(C)(3) 1898662 0 0 N/A SUPPORT 1 0 PART I, LINE 2: THE GRANTEES' ACCOUNTING SYSTEMS MAINTAIN THE DETAIL OF REVENUES AND EXPENSES BY GRANT. THE REVENUE AND EXPENSE RESULTS ARE THEN REPORTED TO THE FILING ORGANIZATION IN ACCORDANCE WITH THE TERMS AND CONDITIONS OF THE GRANT. X X 1 0 0 0 0 0 0 0 0 HEATHER L HALL DEPUTY DIRECTOR 147336 0 0 0 0 0 5893 0 21235 0 174464 0 0 0 NIKOLETA I COOK DIRECTOR OF FINANCE 127549 0 0 0 0 0 5102 0 18904 0 151555 0 0 0 JANET HALES FORMER EXECUTIVE DIRECTOR 0 0 0 0 97000 0 0 0 0 0 97000 0 0 0 PART I, LINE 3 THE EXECUTIVE DIRECTOR'S COMPENSATION IS BASED ON SEVERAL FACTORS, INCLUDING PERFORMANCE AND COMPENSATION PAID FOR COMPARABLE POSITIONS IN OTHER SIMILAR ORGANIZATIONS. A RECOMMENDATION WAS PRESENTED BY THE EXECUTIVE COMMITTEE TO THE BOARD FOR APPROVAL IN 2023. PART I, LINE 4A NAME: JANET HALES, DESCRIPTION: SEVERANCE/CHANGE OF CONTROL, CURRENT YEAR AMOUNT: $97,000. PLAN DESCRIPTION: SETTLEMENT FORM 990, PART I, LINE 16B, EXPENSES: A PORTION OF THE TOTAL FUNDRAISING EXPENSES REPRESENT DISTRIBUTIONS TO A RELATED PARTY, LEGAL AID OF WESTERN OHIO, INC. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S GOVERNING BODY WAS PROVIDED AN ELECTRONIC COPY OF THE FORM 990 WITH A 5-DAY COMMENT PERIOD. FORM 990, PART VI, SECTION B, LINE 12C ADVOCATES FOR BASIC LEGAL EQUALITY, INC. REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 DURING 2022 AND 2023, ABLE ENGAGED A CONSULTANT WHO CONDUCTED AN ASSESSMENT OF THE POSITIONS IN EACH COMPENSATION BAND AND RECOMMENDED SOME CHANGES. THE CONSULTANT ALSO CONDUCTED A MARKET ANALYSIS OF EACH BAND, EXAMINING THE COMPENSATION THAT SIMILAR ORGANIZATIONS PAID FOR THE SAME OR COMPARABLE POSITIONS, AND RECOMMENDED REVISED LEVELS OF COMPENSATION FOR EACH BAND. BASED ON THE ASSESSMENT OF THE BANDS AND THE MARKET ANALYSIS, STAFF RECOMMENDED CHANGES IN THE BANDS AND INCREASES IN COMPENSATION. ABLE'S HUMAN RESOURCES COMMITTEE AND THE FINANCE AND AUDIT COMMITTEE REVIEWED THE RECOMMENDATIONS BY STAFF AT SEPARATE MEETINGS HELD ON FEBRUARY 7, 2023, AND RECOMMENDED APPROVAL BY THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE ACCEPTED THE RECOMMENDATIONS OF THE HUMAN RESOURCES COMMITTEE AND THE FINANCE AND AUDIT COMMITTEE AT ITS MEETING OF FEBRUARY 9, 2023. THE BOARD OF TRUSTEES SUBSEQUENTLY RATIFIED THE DECISION OF THE EXECUTIVE COMMITTEE AT ITS MEETING OF MARCH 30, 2023. AT ITS JUNE 29, 2023, MEETING THE BOARD APPROVED ADDITIONAL INCREASES IN COMPENSATION FOR SOME EMPLOYEES TO ADDRESS DISPARITIES IN COMPENSATION. THE EXECUTIVE DIRECTOR'S COMPENSATION IS BASED ON SEVERAL FACTORS, INCLUDING PERFORMANCE AND COMPENSATION PAID FOR COMPARABLE POSITIONS IN OTHER SIMILAR ORGANIZATIONS. THE BOARD APPOINTED A NEW EXECUTIVE DIRECTOR FOR ABLE AND SET THE EXECUTIVE DIRECTOR'S COMPENSATION IN MARCH 2024. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. LEGAL AID FOUNDATION OF WESTERN OHIO INC 525 JEFFERSON STE 300 TOLEDO OH 43604 341892945 SUPPORT ADVOCATES FOR BASIC LEGAL EQUALITY, INC. OH 501(C)(3) LINE 12B, II N/A 1 LEGAL AID OF WESTERN OHIO INC 525 JEFFERSON STE 400 TOLEDO OH 43604 341485732 FREE LEGAL ASSISTANCE OH 501(C)(3) LINE 7 N/A 0 0 1 1 0 1 0 0 0 0 1 1 1 1 1 0 1 1 0 0 LEGAL AID FOUNDATION OF WESTERN OHIO INC E 458000 AUDITED VALUE