2025-11-17T14:27:20-06:00 2024-12-31 390859910 BAKER TILLY ADVISORY GROUP LP 225 S 6TH ST 2300 MINNEAPOLIS MN 55402 990 2024-01-01 411316151 SOUTHERN MN REGIONAL LEGAL SERVICES INC SOUT 6512289823 450 NORTH SYNDICATE STREET 285 ST PAUL MN 55104 BRETT W OLANDER PRESIDENT 6512289823 2025-11-07 1 1 KAREN A GRIES P00078514 6128764500 2025-11-07 2024 2025-03-06 01:10:19Z X LARA OTSUKA 450 NORTH SYNDICATE STREET 285 ST PAUL MN 55104 19836814 0 X WWW.SMRLS.ORG X 1977 MN TO PROVIDE A FULL RANGE OF HIGH QUALITY LEGAL SERVICES TO LOW INCOME PERSONS AND ELIGIBLE CLIENT GROUPS IN CIVIL MATTERS, IN A RESPECTFUL MANNER WHICH ENABLES CLIENTS TO: 1.) ENFORCE THEIR LEGAL RIGHTS, 2.) OBTAIN EFFECTIVE ACCESS TO THE COURTS, ADMINISTRATIVE AGENCIES AND FORUMS WHICH CONSTITUTE OUR SYSTEM OF JUSTICE, 3.) MAINTAIN FREEDOM FROM HUNGER, HOMELESSNESS, SICKNESS AND ABUSE, AND 4.) EMPOWER PERSONS AND ASSURE EQUAL OPPORTUNITY, THUS HELPING PEOPLE TO HELP THEMSELVES AND BECOME ECONOMICALLY SELF-RELIANT, TO THE EXTENT THEIR INDIVIDUAL ABILITIES AND CIRCUMSTANCES PERMIT. 15 15 146 78 0 0 13985232 19412345 41990 199442 245079 203243 90339 -22894 14362640 19792136 0 0 0 0 11615647 15617670 0 0 567524 2707288 2655651 14322935 18273321 39705 1518815 9696967 10632099 5481532 4777722 4215435 5854377 X TO PROVIDE A FULL RANGE OF HIGH QUALITY LEGAL SERVICES TO LOW INCOME PERSONS AND ELIGIBLE CLIENT GROUPS IN CIVIL MATTERS, IN A RESPECTFUL MANNER WHICH ENABLES CLIENTS TO: 1.) ENFORCE THEIR LEGAL RIGHTS, 2.) OBTAIN EFFECTIVE ACCESS TO THE COURTS, ADMINISTRATIVE AGENCIES AND FORUMS WHICH CONSTITUTE OUR SYSTEM OF JUSTICE, 3.) MAINTAIN FREEDOM FROM HUNGER, HOMELESSNESS, SICKNESS AND ABUSE, AND 4.) EMPOWER PERSONS AND ASSURE EQUAL OPPORTUNITY, THUS HELPING PEOPLE TO HELP THEMSELVES AND BECOME ECONOMICALLY SELF-RELIANT, TO THE EXTENT THEIR INDIVIDUAL ABILITIES AND CIRCUMSTANCES PERMIT. 0 0 14884346 20481809 SOUTHERN MINNESOTA REGIONAL LEGAL SERVICES, INC. (SMRLS OR THE ORGANIZATION) WAS FORMED IN 1909 IN ST. PAUL AS A BRANCH OF ASSOCIATED CHARITIES TO PROVIDE LEGAL ADVICE AND REPRESENTATION TO LOW-INCOME PEOPLE. IN 1977, SMRLS EXPANDED ITS SERVICES TO 32 ADDITIONAL COUNTIES IN THE SOUTHERN THIRD OF THE STATE AND TO MIGRANT FARM WORKERS IN MINNESOTA AND NORTH DAKOTA. IN 2016, THE DEFINITION OF CLIENTS ELIGIBLE TO BE SERVED THROUGH THE MIGRANT PROGRAM WAS BROADENED TO AGRICULTURAL WORKERS AND THAT PROGRAM HAS BEEN RENAMED.A SIGNIFICANT PORTION OF SMRLS' OPERATIONS IS FUNDED THROUGH GRANTS FROM THE LEGAL SERVICES CORPORATION (LSC), A PRIVATE, NOT-FOR-PROFIT CORPORATION ESTABLISHED BY CONGRESS IN 1974 TO ASSURE EQUAL ACCESS TO JUSTICE UNDER THE LAW FOR ALL AMERICANS. LSC IS HEADED BY A BIPARTISAN BOARD OF DIRECTORS APPOINTED BY THE PRESIDENT OF THE UNITED STATES AND CONFIRMED BY THE UNITED STATES SENATE.DURING 2024, SMRLS SERVED 11,939 CLIENTS (33,722 HOUSEHOLD MEMBERS) WITH MORE THAN 13,610 LEGAL MATTERS. IN ADDITION, APPROXIMATELY 6,630 FAMILIES AND INDIVIDUALS BENEFIT FROM SMRLS' PREVENTATIVE LAW AND COMMUNITY EDUCATION WORK AND APPROXIMATELY 51,061 PEOPLE ACCESSED THE WEBSITE.SMRLS EMPLOYS 68 ATTORNEYS AND 57 NON-ATTORNEY STAFF. SMRLS CURRENTLY HAS OFFICES IN ST. PAUL, MANKATO, ROCHESTER, WINONA, ALBERT LEA, WORTHINGTON AND MOORHEAD, AS WELL AS WITHIN SEVERAL COMMUNITY ORGANIZATIONS INCLUDING MEDICAL-LEGAL PARTNERSHIPS AT A HOSPITAL AND COMMUNITY CLINICS. SMRLS HAS GAINED NATIONAL RECOGNITION FOR ITS TRADITION OF SOUND MANAGEMENT AND INNOVATIVE APPROACHES TO PROVIDE LEGAL SERVICES FOR LOW-INCOME PEOPLE. SMRLS' NATIONALLY RESPECTED COMPREHENSIVE NEEDS ASSESSMENT PROCESS, AND ITS DIVERSITY AND LEADERSHIP DEVELOPMENT WORK, HAVE RESULTED IN AN EFFECTIVE, COMMUNITY-BASED AND COLLABORATIVE LAW PRACTICE.IN JUNE 2024, THE SMRLS BOARD OF DIRECTORS ADOPTED A PLAN FOR THE NEXT STAGE OF SMRLS' STRATEGIC DEVELOPMENT, 2024+ BEYOND STRATEGIC FRAMEWORK. THE STRATEGIC PLAN WILL FOCUS ON 5 KEY POINTS. TO IMPROVE SMRLS' ABILITY TO RESPOND TO THE NEW NEEDS OF THE CLIENT POPULATION IN OUR SERVICES AREA. TO MAKE EFFORT AND KEEP SMRLS A DIVERSE, ADEPT, AND RESPONSIVE LAW FIRM TO FOCUS LEGAL WORK ON RACIAL JUSTICE. TO BE VIEWED AS THE STATEWIDE LEADER IN LEGAL AID. TO CREATE A CULTURAL VIBRANCY IN SUPPORTING PROFESSIONAL DEVELOPMENT, WORK/LIFE BALANCE AND PERSONAL WELLNESS FOR ITS STAFF. TO RETAIN FINANCIAL STABILITY ON EXISTING FUNDING WHILE ACTIVELY CULTIVATING NEW FUNDING SOURCES.SMRLS HAS STRONG WORKING RELATIONSHIPS WITH STATEWIDE LOCAL BAR ASSOCIATIONS, LAWYERS, THE STATE LEGISLATURE, BUSINESS AND GOVERNMENTAL ENTITIES AND CLIENT GROUPS. THROUGH A SERIES OF INNOVATIVE URBAN AND RURAL VOLUNTEER ATTORNEY PROGRAMS, 80 VOLUNTEER ATTORNEYS DONATED APPROXIMATELY 1,543 HOURS OF CASE REPRESENTATION TIME TO ELIGIBLE CLIENTS IN 2024. 14884346 1 1 0 1 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 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 6 0 146 1 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 0 0 0 MN X VANNAM KHEN 6517888444 450 SYNDICATE ST N STE 260 ST PAUL MN 55104 BRETT W OLANDER PRESIDENT 5.00 X X 0 0 0 BRENDA DEVLIN 1ST VICE PRESIDENT 5.00 X X 0 0 0 TERRANCE CS NEWBY 2ND VICE PRESIDENT 5.00 X X 0 0 0 THOMAS B HATCH TREASURER 5.00 X X 0 0 0 ANDREW M BAESE SECRETARY 5.00 X X 0 0 0 ABDI SABRIE DIRECTOR 1.00 X 0 0 0 DAN IDEN DIRECTOR 1.00 X 0 0 0 ELIZABETH WEBSTER DIRECTOR 1.00 X 0 0 0 GRETCHEN CEPEK DIRECTOR 1.00 X 0 0 0 JAN MARIE LUNGREN DIRECTOR 1.00 X 0 0 0 PAM JAMES DIRECTOR 1.00 X 0 0 0 SAMANTHA SUTTON DIRECTOR 1.00 X 0 0 0 TASHONDA WILLIAMSON DIRECTOR 1.00 X 0 0 0 JOSH MURPHY DIRECTOR (RESIGNED 12/24) 1.00 X 0 0 0 JIM SUK DIRECTOR (RESIGNED 12/24) 1.00 X 0 0 0 JESSIE R NICHOLSON CHIEF EXECUTIVE OFFICER 50.00 X 205052 0 6519 VANNAM KHEN DIRECTOR OF FINANCE 45.00 X 124871 0 10506 LAURA S MELNICK LEAD ATTORNEY 45.00 X 176677 0 15316 VALERIE K SNYDER LEAD ATTORNEY 45.00 X 172523 0 16025 MARGARET ERICKSON SUPERVISING ATTORNEY 45.00 X 170808 0 10908 LAURA K JELINEK SENIOR LEADERSHIP ATTORNEY 45.00 X 167065 0 20207 LISA R HOLLINGSWORTH DIRECTOR OF LITIGATION & ADVOCACY 45.00 X 153573 0 14606 1170569 0 94087 7 0 1 0 TECHONOLOGY BY DESIGN LLC 3001 BROADWAY STREET NE SUITE 620 MINNEAPOLIS MN 55413 IT SERVICES 120772 A2J TECH PBC 14292 DOUBLE DUTCH CIRCLE PARKER CO 80134 IT SERVICES 100446 2 171900 143250 18536420 560775 19412345 SPECIAL SERVICES FEES 541100 199442 199442 199442 203243 203243 21784 143250 44678 -22894 -22894 19792136 199442 0 180349 346949 287136 48287 11526 11291074 9341267 1574621 375186 234526 195853 30934 7739 2894597 2416909 382158 95530 850524 710164 112290 28070 149549 149549 131517 131517 236974 189675 46141 1158 8719 8719 265767 4692 260883 192 252621 190259 55529 6833 741639 634496 107143 99173 94562 4611 53409 53409 59365 59365 COALITION SUPPORT 359432 359432 TRAINING DUES & SUBSCRI 150185 142004 7663 518 MISCELLANEOUS 61308 51097 6265 3946 COUNTY & OTHER SUPPORT 49167 49167 36826 36826 18273321 14884346 2821451 567524 5751569 3937490 624396 433095 119230 154418 1148246 1054008 126147 94238 3408093 17798 0 3057827 2604765 9696967 10632099 1267523 1473089 1055948 590650 3158061 2713983 5481532 4777722 X 4194699 5753484 20736 100893 4215435 5854377 9696967 10632099 1518815 110127 10000 0 X X 0 1 X 1 1 1 X 10129533 10129044 11617877 14076004 19412345 65364803 10129533 10129044 11617877 14076004 19412345 65364803 65364803 14626 10879 14718 245079 203243 488545 37448 5195 26711 69354 65922702 605876 0.99150 0.99220 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2020 AMOUNT: $ 37,448. 2021 AMOUNT: $ 5,195. 2022 AMOUNT: $ 26,711. 2023 AMOUNT: $ 0. 2024 AMOUNT: $ 0. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 0 1 0 0 PART II-B, LINE 1, LOBBYING ACTIVITIES ORGANIZATION ENGAGED A LAW FIRM PRO BONO TO REPRESENT SMRLS IN PROVIDING MINNESOTA GOVERNMENT RELATIONS SERVICES TO OBTAIN STATEWIDE FUNDING FOR LEGAL SERVICES FOR LOW-INCOME PEOPLE FROM THE STATE OF MINNESOTA. 223695 223695 0 542166 447928 94238 382385 382385 0 94238 CLIENT ESCROW FUNDS 2500 RIGHT-OF-USE ASSETS 2602265 2604765 CLIENT TRUST DEPOSITS 2500 LEASE LIABILITY 2711483 2713983 X 20481809 110127 534868 44678 689673 19792136 0 19792136 18842867 524868 44678 569546 18273321 0 18273321 PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS DETERMINED THAT THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION IS ALSO EXEMPT FROM STATE INCOME TAXES. HOWEVER, ANY UNRELATED BUSINESS INCOME MAY BE SUBJECTION TO TAXATION. THE ORGANIZATION FOLLOWS THE ACCOUNTING STANDARDS FOR CONTINGENCIES IN EVALUATING UNCERTAIN TAX POSITIONS. THIS GUIDANCE PRESCRIBES RECOGNITION THRESHOLD PRINCIPLES FOR THE FINANCIAL STATEMENT RECOGNITION OF TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON A TAX RETURN THAT ARE NOT CERTAIN TO BE REALIZED. UNDER THIS GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES, BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES OF TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS TAX POSITIONS RELATED TO POTENTIAL SOURCES OF UNRELATED BUSINESS INCOME. NO LIABILITY HAS BEEN RECOGNIZED BY THE ORGANIZATION FOR UNCERTAIN TAX POSITIONS AS OF DECEMBER 31, 2024 AND 2023. THE ORGANIZATION'S TAX RETURNS ARE SUBJECT TO REVIEW AND EXAMINATION BY FEDERAL AND STATE AUTHORITIES. PART XI, LINE 2D - OTHER ADJUSTMENTS: DIRECT FUNDRAISING EVENT EXPENSES 44,678. PART XII, LINE 2D - OTHER ADJUSTMENTS: DIRECT EVENT EXPENSES 44,678. SOCIAL JUSTICE ONTAP 150350 133000 17350 3309 14000 14172 1500 5885 LAWYERS ON ICE 14684 10250 4434 1919 1541 2352 165034 143250 21784 3309 15919 15713 1500 8237 44678 -22894 X X 0 0 0 0 0 0 0 0 0 JESSIE R NICHOLSON CHIEF EXECUTIVE OFFICER 205052 0 0 0 0 0 0 0 6519 0 211571 0 0 0 LAURA S MELNICK LEAD ATTORNEY 176677 0 0 0 0 0 4945 0 10371 0 191993 0 0 0 VALERIE K SNYDER LEAD ATTORNEY 172523 0 0 0 0 0 5311 0 10714 0 188548 0 0 0 LAURA K JELINEK SENIOR LEADERSHIP ATTORNEY 167065 0 0 0 0 0 5108 0 15099 0 187272 0 0 0 MARGARET ERICKSON SUPERVISING ATTORNEY 170808 0 0 0 0 0 4432 0 6476 0 181716 0 0 0 LISA R HOLLINGSWORTH DIRECTOR OF LITIGATION & ADVOCACY 153573 0 0 0 0 0 3977 0 10629 0 168179 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B SMRLS' PRESIDENT REVIEWS FORM 990 PRIOR TO BEING FILED WITH THE IRS. THE FORM 990 WAS PROVIDED TO THE BOARD FINANCE AND AUDIT COMMITTEE ELECTRONICALLY PRIOR TO BEING FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS OFFICERS, DIRECTORS AND EMPLOYEES WHO CAN INFLUENCE THE ACTIONS OF SMRLS. THE DISCLOSURE STATEMENT IS COMPLETED ANNUALLY AND RETURNED TO MANAGEMENT FOR REVIEW. DISCLOSURE OF A CONFLICT WITHIN SMRLS IS MADE TO THE CEO (OR BOARD PRESIDENT IF THE CEO IS THE PERSON WITH THE CONFLICT) WHO SHALL BRING THE BOARD PRESIDENT. THE BOARD OR AUTHORIZED COMMITTEE OF THE BOARD SHALL DETERMINE WHETHER A CONFLICT EXISTS AND WHETHER THE CONTEMPLATED TRANSACTION MAY BE UNDERTAKEN. ANY INDIVIDUAL WITH A POTENTIAL CONFLICT IS EXCUSED FROM ALL DISCUSSIONS AND VOTING ON ANY TRANSACTIONS WHERE A CONFLICT IS DETERMINED TO EXIST. ALL PROCEEDINGS RELATED TO POTENTIAL AND ACTUAL CONFLICTS OF INTEREST ARE NOTED IN THE MEETING MINUTES. FORM 990, PART VI, SECTION B, LINE 15 THE CEO ANNUAL PERFORMANCE REVIEW INCLUDES A SURVEY OF SMRLS STAFF, BOARD MEMBERS AND OTHER STAKEHOLDERS. THE ANNUAL PERFORMANCE REVIEW CONSIDERS THE CEO'S ANNUAL WORK PLAN. THE CEO'S ANNUAL PERFORMANCE REPORT IS DRAFTED BY EXECUTIVE COMMITTEE MEMBERS. THE EXECUTIVE COMMITTEE PRESENTS ITS FINDINGS DIRECTLY TO THE CEO. THE CEO IS PROVIDED A REASONABLE OPPORTUNITY FOR FEEDBACK AND COMMENT ON THE PERFORMANCE REVIEW REPORT. THE PERFORMANCE REVIEW REPORT ADDRESSES PAST PERFORMANCE AND FUTURE GOALS OR OBJECTIVES. FOLLOWING COMPLETION OF THE ANNUAL PERFORMANCE REVIEW, THE EXECUTIVE COMMITTEE REVIEWS THE CEO'S ANNUAL SALARY. THE EXECUTIVE COMMITTEE CONSIDERS THE CURRENT SMRLS ATTORNEY SALARY STRUCTURE, LSC AND NON-LSC PROGRAM CEO SALARY DATA AND OTHER LEGAL INDUSTRY SALARY INFORMATION. THE EXECUTIVE COMMITTEE ALSO CONSIDERS CURRENT FRINGE BENEFITS IN DETERMINING THE CEO'S ANNUAL SALARY. THIS ANNUAL REVIEW PROCESS TYPICALLY TAKES APPROXIMATELY 2-3 MONTHS. THE PROCESS IS BOARD DRIVEN. THE COMPENSATION FOR THE CEO WAS LAST REVIEWED IN JULY 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES SELECTED FINANCIAL INFORMATION AVAILABLE TO THE PUBLIC ON ITS WEBSITE IN THE ANNUAL REPORT. THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO FUNDERS UPON REQUEST. FORM 990, PART XII, LINE 2C: THE AUDIT COMMITTEE'S OVERSIGHT PROCESS HAS NOT CHANGE FROM PRIOR YEARS.