2025-11-14T18:39:27-06:00 2024-12-31 363321958 Desmond & Ahern Ltd 10827 S Western Ave Chicago IL 60643 990 2024-01-01 363203809 Center for Disability & Elder Law Inc CENT 3123761882 205 W Randolph 1610 Chicago IL 606061892 Michael Stone Executive Director 3123761882 2025-11-14 1 1 Mel Padillo P03172019 7737794720 2025-11-13 2024 2025-03-06 01:10:19Z Michael Stone 205 W Randolph 1610 Chicago IL 606061892 2432895 0 X www.cdelaw.org X 1982 IL Provide pro bono legal services for low-income elderly and people with disabilities. 28 28 27 200 0 0 1005331 2366112 453716 4500 2513 9674 1133 39413 1462693 2419699 0 0 0 0 1208835 1583214 0 0 137491 285681 322337 1494516 1905551 -31823 514148 1220566 1679560 281165 226011 939401 1453549 X CDEL has a dual mission, which has remained constant since the organization was founded in 1984: 1. To provide free legal services to low-income seniors and persons with disabilities who reside in Chicago and suburban Cook County, Illinois.2. To foster the spirit of pro bono service throughout the Chicago and Cook County legal communities. 0 0 1358570 7339 The Organization provides pro bono legal services to low-income elderly and people with disabilities throughout Chicago and Cook County, Illinois. The Chicagoland based legal community provided over $2,300,000 in donated legal services which supplemented out of pocket program costs. The Organization facilitates the legal community by providing attorneys and paralegals the opportunity to assist CDEL and its clients. CDEL also provides training to attorneys that qualifies for their CLE credit. 1358570 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 1 27 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 28 28 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 IL X X Douglas Graham 3123761880 205 W Randolph 1610 Chicago IL 606061892 Russell Molter President 6.00 X X 0 0 0 Allison Disney Vice President 2.00 X X 0 0 0 John C Schumacher Treasurer 2.00 X X 0 0 0 Andrew Lillis Secretary 1.00 X X 0 0 0 Theresa Jaffe Immediate Past President 1.00 X X 0 0 0 Addison Braendel Director 1.00 X 0 0 0 Anthony O'Neill Director 1.00 X 0 0 0 Beatrice James-Moore Director 1.00 X 0 0 0 Diane Bonina Director 1.00 X 0 0 0 Eric Carlson Director 1.00 X 0 0 0 Frank Mascari Director 1.00 X 0 0 0 Helen Lucaitis Director 2.00 X 0 0 0 Jeremy Goldkind Director 1.00 X 0 0 0 Douglas A Graham Director 1.00 X 0 0 0 Ken Johnston Director 1.00 X 0 0 0 Kristine Iida Director 1.00 X 0 0 0 Mary Quigg Director 1.00 X 0 0 0 Matthew T Jenkins Director 1.00 X 0 0 0 Peter A James PhD Director 1.00 X 0 0 0 Randall Fearnow Director 1.00 X 0 0 0 Rosalynn Flores Director 1.00 X 0 0 0 Shaunte Robinson Director 1.00 X 0 0 0 Talita Ramos Erickson Director 1.00 X 0 0 0 Terri L Ahrens Director 1.00 X 0 0 0 Thomas A Demetrio Director 1.00 X 0 0 0 Todd Patterson Director 1.00 X 0 0 0 William J Daley Director 1.00 X 0 0 0 Yvette R Lyles Director 1.00 X 0 0 0 Robert A Michalak Director 1.00 X 0 0 0 Ryan Whitaker Director 1.00 X 0 0 0 Joseph Russo Director 1.00 X 0 0 0 Caroline Manley Executive Director 40.00 X 123345 0 2960 Michael Stone Legal Director 40.00 X 113930 0 0 237275 0 2960 2 0 0 0 0 210202 867669 1288241 8989 2366112 Program fees 900099 3500 3500 Guardianship fees 541100 1000 1000 4500 9674 9674 49770 210202 13196 36574 36574 Other 900099 2839 2839 2839 2419699 7339 0 46248 126304 94260 25792 6252 1217956 907099 253327 57530 36920 27837 6834 2249 100354 75687 18520 6147 101680 76664 18822 6194 21432 9303 8893 3236 77365 33582 32101 11682 20271 6 801 19464 7660 5769 1524 367 24579 18512 4889 1178 70201 52837 13991 3373 12748 8606 3758 384 6948 6948 14841 11178 2952 711 Equipment & maintenance 18492 13928 3678 886 Supplies 16049 5116 1351 9582 Client Fees and Service 9351 8687 664 Bad debt 8000 8000 14400 9499 4645 256 1905551 1358570 409490 137491 487223 412153 54918 367077 437341 653579 25517 30970 89329 75775 16481 13554 3192 13310 195894 188917 1220566 1679560 128532 124210 152633 101801 281165 226011 X 544691 781049 394710 672500 939401 1453549 1220566 1679560 514148 0 X X 0 1 X 1 0 X 609218 806530 967445 1005331 2366112 5754636 609218 806530 967445 1005331 2366112 5754636 5754636 8 11 12 2513 9674 12218 5766854 1451342 0.99790 0.98020 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 89329 75775 13554 13554 Operating lease right-of-use asset 99179 Contributions receivable, net of discount 89738 188917 Operating lease liability 101801 101801 X 4737504 2317805 2317805 2419699 0 2419699 4223358 2317805 2 2317807 1905551 0 1905551 Part X, Line 2: FIN 48 Note from Audited Financial Statements The Center for Disability and Elder Law was granted an exemption from federal income tax by the Internal Revenue Service pursuant to the provisions of Internal Revenue Code Section 501(c)(3). CDEL qualifies for the charitable contribution deduction under Section 170(b)(1)(A)(vi) and has been classified as an organization that is not a private foundation under Section 509(a)(1). The tax-exempt purpose of the Organization and the nature in which it operates is described in the first paragraph of Note 1. The Organization continues to operate in compliance with its tax exempt purpose. The Organization's annual information and income tax returns filed with the federal and state governments are subject to examination generally for three years after it is filed. The Organization has adopted the requirements for accounting for uncertain tax positions and management has determined that the Organization was not required to record a liability related to uncertain tax positions as of December 31, 2024. Winter Benefit 259972 210202 49770 500 12502 22 172 259972 210202 49770 500 12502 22 172 13196 36574 Form 990, Part VI, Section B, line 11b The Form 990 was reviewed by the Executive Director, Treasurer, Finance and Operations Director, and Finance Committee. The Form 990 was provided to entire Board prior to filing. Form 990, Part VI, Section B, line 12c The Board of Directors is guided by the Code of Ethics when they are carrying out business on behalf of, or representing the organization. Each member has a duty of loyalty to the organization which requires a director to prefer the interests of the organization over their own interests, or the interests of others. No person shall originate, participate in, or vote on any transaction involving the organization in which such person has a Conflict of Interest. A person will be deemed to have a Conflict of Interest if he/she or a related party has a material financial interest in, or is affiliated with any entity that proposes to enter into any transaction or business with CDEL, or such person would otherwise materially benefit, directly or indirectly, from the transaction. Annually, each member of the Board shall execute a statement disclosing any potential conflict of interest with the Board or CDEL. The Board shall vote on the recommended action by the Finance/Audit Committee to be taken to remedy the conflict of interest. Form 990, Part VI, Section B, line 15 The Executive Director is entitled to a formal evaluation of his/her performance by the Board of Directors on an annual basis. The evaluation shall be part of the board's annual governance work but may be initiated at any time by the board or at the request of the Executive Director. The evaluation is carried out by the Executive Committee of the Board "Committee". The Committee reports to the board the results of their assessment and may make a recommendation regarding actions required including adjustments in the salary or other conditions of employment of the Executive Director. The Committee's report shall also outline the evaluation process in terms of what evidence was reviewed and who was interviewed and may include recommendations to improve the policy or its future application. The Executive Committee approves annual salary adjustments. Form 990, Part VI, Section C, line 19 Annual financial statements and form 990 are available upon request and are posted on the Illinois Attorney General's website. The most recent form 990 can also be viewed on CDEL's website Form 990, Part XII, line 2c: The process has not changed from the prior year.