2025-03-10T10:05:40-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 420 SOUTH ORANGE AVENUE SUITE 900 ORLANDO FL 32801 990 2023-01-01 591208322 LEGAL AID SOCIETY OF THE ORANGE COUNTY BAR ASSOCIATION INC LEGA 4078418310 100 EAST ROBINSON STREET ORLANDO FL 32801 BETHANIE A BARBER EXECUTIVE DIRECTOR 4078418310 2025-03-07 1 1 AMY CHAPMAN P00843460 4078021200 2025-03-07 2023 2025-03-06 01:10:19Z BETHANIE A BARBER 100 EAST ROBINSON STREET ORLANDO FL 32801 7117762 0 X WWW.LEGALAIDOCBA.ORG X 1967 FL TO PROVIDE QUALITY CIVIL LEGAL SERVICES FOR LOW-INCOME RESIDENTS, THE WORKING POOR, AND CHILDREN AND DISADVANTAGED GROUPS WITH SPECIAL LEGAL NEEDS IN ORANGE COUNTY, FLORIDA AND TO ASSIST IN PROVIDING LEGAL SERVICES TO SIMILARLY SITUATED RESIDENTS OF NEIGHBORING COUNTIES THROUGH AN EFFECTIVE AND FISCALLY SOUND PROGRAM THROUGH THE COMBINED EFFORTS OF STAFF AND PRO BONO ATTORNEYS. 17 17 56 2855 0 0 5535833 7006533 0 0 3989 81863 19029 17759 5558851 7106155 0 0 0 0 3507483 3609297 0 0 187000 472086 642707 3979569 4252004 1579282 2854151 6632928 9738592 399539 651052 6233389 9087540 X SEE SCHEDULE O - SEE REFERENCE FORM 990, PART 1, LINE 1 0 0 3498588 0 STAFF ATTORNEYS AND LEGAL ASSISTANTS ALONG WITH VOLUNTARY ASSISTANCE FROM MEMBERS OF THE ORANGE CO. BAR ASSOCIATION AND LAY VOLUNTEERS PROVIDED LEGAL SERVICES AND/OR LEGAL ASSISTANCE IN NON-CRIMINAL PROCEEDINGS TO ECONOMICALLY DISADVANTAGED PERSONS AND GROUPS IN ORANGE COUNTY, FLORIDA. RELATED THERETO, THE ORGANIZATION FIELDED PHONE CALLS FROM 6309 APPLICANTS FOR ASSISTANCE IN 2023. THE ORGANIZATION HAD AN AVERAGE OF 1,916 CASES OPEN EACH MONTH IN 2023. THE ORGANIZATION HELD 23 VIRTUAL AND IN PERSON TRAININGS IN 2023 TO EDUCATE THE GREATER ORLANDO LEGAL COMMUNITY, WHICH IS IN EXCESS OF 6,172 MEMBERS. THE ORGANIZATION ALSO HELD 47 COMMUNITY OUTREACH EVENTS, CONNECTING WITH NEARLY 3,643 ORANGE COUNTY RESIDENTS REGARDING OUR AVAILABLE SERVICES AND ASSISTANCE.ADDITONALLY, THE ORGANIZATION ESTABLISHED A NEW DEPARTMENT IN 2023: TEAM OUTREACH. THE TEAM COORDINATED AND ATTENDED SEVERAL DOZEN COMMUNITY OUTREACH EVENTS THROUGHOUT THE YEAR, MOSTLY OFF-SITE THROUGHOUT ORANGE COUNTY, FLORIDA. 3498588 1 1 0 1 0 0 0 0 1 0 1 0 0 0 0 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 10 0 1 56 1 0 0 0 0 0 0 0 0 0 0 0 0 X 17 17 0 0 1 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X X HILLARY LYALS 4078418310 100 EAST ROBINSON STREET ORLANDO FL 32801 RAFAEL O RODRIGUEZ PRESIDENT-ELECT 1.15 X X 0 0 0 CAMILA A PACHON SILVA PRESIDENT 1.00 X X 0 0 0 JAY W SMALL IMMEDIATE PAST PRESIDENT 1.54 X X 0 0 0 JON M GIBBS SECRETARY 1.35 X X 0 0 0 AYANA K BARROW TREASURER 1.00 X X 0 0 0 AMBER N DAVIS BOARD TRUSTEE (THRU 05/31/23) 0.19 X 0 0 0 PAMELA L FOELS BOARD TRUSTEE (STARTING 06/01/2023) 0.84 X 0 0 0 LAUREN R BRUSCA BOARD TRUSTEE (STARTING 06/01/2023) 0.97 X 0 0 0 MICHAEL D BARBER BOARD TRUSTEE (STARTING 06/01/2023) 0.84 X 0 0 0 VICTOR RIVERA BOARD TRUSTEE (THRU 05/31/23) 1.52 X 0 0 0 BRUCE A MOUNT JR BOARD TRUSTEE (THRU 05/31/23) 0.14 X 0 0 0 KIMBERLEE A MARTIN BOARD TRUSTEE (THRU 05/31/23) 1.05 X 0 0 0 GLAUCIA JONES BOARD TRUSTEE (THRU 07/31/23) 0.38 X 0 0 0 KARL WATSON LAY TRUSTEE 0.25 X 0 0 0 ARTI A HIRANI BOARD TRUSTEE (STARTING 06/01/2023) 0.10 X 0 0 0 TERRY M SANKS BOARD TRUSTEE 1.00 X 0 0 0 KATHERINE E MCGINNIS BOARD TRUSTEE (THRU 05/31/23) 0.24 X 0 0 0 KIMBERLY E HOSLEY BOARD TRUSTEE 0.46 X 0 0 0 SUZANNE E GILBERT BOARD TRUSTEE (THRU 05/31/23) 1.67 X 0 0 0 KATHLEEN DOWNS LAY TRUSTEE 3.46 X 0 0 0 DEBORAH L MOSKOWITZ BOARD TRUSTEE 1.08 X 0 0 0 ELISA K SCHNEIDER BOARD TRUSTEE (STARTING 06/01/2023) 0.85 X 0 0 0 ANA P RODRIGUEZ-NEWBERN BOARD TRUSTEE 1.00 X 0 0 0 C ANDREW ROY BOARD TRUSTEE (STARTING 06/01/2023) 0.13 X 0 0 0 BETHANIE BARBER EXECUTIVE DIRECTOR 65.00 X 171909 0 70049 LARRI THATCHER DEPUTY DIRECTOR 39.39 X 138911 0 66605 TENESIA HALL FAMILY LAW LITIGATION DIRECTOR 75.00 X 105752 0 55851 JOANN TUCKER-HALL PROGRAM ADMINISTRATOR 60.00 X 117509 0 57409 KAVITA SOOKRAJH GAL ATTORNEY 39.22 X 111910 0 17284 645991 0 267198 5 0 1 0 0 193010 3534992 3278531 7006533 89170 89170 1208 8515 -7307 -7307 -7307 0 193010 3092 -3092 -3092 OTHER INCOME 900099 20851 20851 20851 7106155 0 0 99622 241958 193566 48392 2608933 2186756 334354 87823 149200 127196 17587 4417 409996 350365 47023 12608 199210 165348 27321 6541 29403 29403 300 300 174732 144495 13080 17157 1675 1675 192433 122606 16201 53626 27687 22979 3837 871 62276 52016 8953 1307 17651 11668 5983 41678 36337 4409 932 40203 38356 1575 272 EMPLOYEE PROF. DUES 12703 10608 1863 232 TEMPORARY SERVICES 10462 10462 PRO BONO ATTORNEY TRAIN 10443 5584 4719 140 CONTINUING EDUCATION 10129 9054 1075 10932 9517 341 1074 4252004 3498588 566416 187000 3624954 6566281 1748739 2089096 942152 657784 18545 17233 1348423 940283 298377 408140 161 58 6632928 9738592 399378 650994 161 58 399539 651052 X 5526384 6540263 707005 2547277 6233389 9087540 6632928 9738592 2854151 0 X X 0 1 X 1 0 X 4319607 4464998 5244991 5535833 7006533 26571962 4319607 4464998 5244991 5535833 7006533 26571962 26571962 6119 6914 2015 3989 89170 108207 68109 27053 21928 21517 20850 159457 26839626 0.99000 0.99190 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2019 AMOUNT: $ 68,109. 2020 AMOUNT: $ 27,053. 2021 AMOUNT: $ 21,928. 2022 AMOUNT: $ 21,517. 2023 AMOUNT: $ 20,850. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 1 300 0 0 0 300 0 PART II-B, LINE 1 LOBBYING ACTIVITIES: THE LOBBYING ACTIVITIES INVOLVE AN AGREEMENT WITH AN OUTSIDE ENTITY TO PROVIDE "RESOURCE DEVELOPMENT CONSULTATION SERVICES" FOR THE LEGAL AID SOCIETY OF THE ORANGE COUNTY BAR ASSOCIATION, INC. ("LEGAL AID SOCIETY"), WHICH INVOLVES ADVOCACY ON BEHALF OF THE LEGAL AID SOCIETY TO SECURE/IMPROVE FUNDING WITH VARIOUS FLORIDA AGENCIES TO INCLUDE THE FLORIDA LEGISLATURE - SUCH ADVOCACY COST WAS LOBBYIST REGISTRATION, $375. 0 1 X 180111 180111 982069 786050 196019 186243 154233 32010 408140 X 7113462 0 7113462 -7307 -7307 7106155 4259311 7307 7307 4252004 0 4252004 PART IV, LINE 2B: FORM 990, PART X, LINE 21 REFLECTS A LIABILITY BALANCE WHICH THE ORGANIZATION MAINTAINS FOR PAYMENTS RECEIVED FROM CLIENTS FOR ESTIMATED EXPENSES RELATED TO SERVICES TO BE PERFORMED FOR THE CLIENT. THE BALANCE IS OFFSET AGAINST A CONTRA ASSET ACCOUNT (I.E. CASH IN BANK). PART X, LINE 2: LEGAL AID SOCIETY IS ORGANIZED AS A FLORIDA NONPROFIT CORPORATION AND HAS BEEN RECOGNIZED BY THE INTERNAL REVENUE SERVICE (IRS) AS EXEMPT FROM FEDERAL INCOME TAXES UNDER IRC SECTION 501(A) AS AN ORGANIZATION DESCRIBED IN IRC SECTION 501(C)(3), QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER IRC SECTIONS 170(B)(1)(A)(VI) AND (VIII), AND HAS BEEN DETERMINED NOT TO BE A PRIVATE FOUNDATION UNDER IRC SECTIONS 509(A)(1) AND (3), RESPECTIVELY. LEGAL AID SOCIETY IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. IN ADDITION, LEGAL AID SOCIETY IS SUBJECT TO INCOME TAX ON NET INCOME THAT IS DERIVED FROM BUSINESS ACTIVITIES THAT ARE UNRELATED TO ITS EXEMPT PURPOSES. LEGAL AID SOCIETY HAS DETERMINED THAT IT IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAS NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. PART XI, LINE 4B - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS -7,307. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON DISPOSAL OF FIXED ASSETS 7,307. BRKFST OF CHAMP 193010 193010 3092 193010 193010 3092 3092 -3092 X X X 0 0 0 0 0 0 0 0 0 BETHANIE BARBER EXECUTIVE DIRECTOR 151909 0 20000 0 0 0 14054 0 55995 0 241958 0 0 0 LARRI THATCHER DEPUTY DIRECTOR 136411 0 2500 0 0 0 10389 0 56216 0 205516 0 0 0 JOANN TUCKER-HALL PROGRAM ADMINISTRATOR 114509 0 3000 0 0 0 8559 0 48850 0 174918 0 0 0 TENESIA HALL FAMILY LAW LITIGATION DIRECTOR 103752 0 2000 0 0 0 8578 0 47273 0 161603 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL HAVE FULL AUTHORITY TO TAKE ACTION IN ANY EMERGENCY ARISING BETWEEN REGULAR MEETINGS, AT REGULAR OR SPECIAL MEETINGS WHERE NO QUORUM IS PRESENT, AND WITH THE ASSISTANCE OF THE EXECUTIVE DIRECTOR SHALL FORMULATE PLANS AND MAKE RECOMMENDATIONS TO THE BOARD. THE MEMBERS OF THE COMMITTE ARE THE FOLLOWING: PRESIDENT, PRESIDENT-ELECT, TREASURER, SECRETARY, IMMEDIATE PAST-PRESIDENT, AND TWO BOARD MEMBERS WHO ARE NOT OFFICERS. FORM 990, PART VI, SECTION A, LINE 4 THE SIGNIFICANT CHANGES THAT WERE MADE TO THE ORGANIZATION'S BY-LAWS INCLUDE: 1. PRESENCE AT BOARD MEETINGS (IN PERSON OR VIRTUAL) 2. LEGAL AID SOCIETY BOARD OF TRUSTEES FINANCIAL PARTICIPATION 3. ALL OTHER DUTIES OF THE PRESIDENT FORM 990, PART VI, SECTION A, LINE 7A FIVE (5) MEMBERS OF THE LEGAL AID SOCIETY BOARD OF TRUSTEES SHALL BE ELECTED AT LARGE FROM THE REGULAR MEMBERS OF THE ORANGE COUNTY BAR ASSOCIATION AT THE SAME TIME AS THE ORANGE COUNTY BAR ASSOCIATION ELECTIONS ARE HELD. FIVE (5) MEMBERS OF THE LEGAL AID SOCIETY BOARD OF TRUSTEES SHALL BE APPOINTED BY THE PRESIDENT-ELECT OF THE ORANGE COUNTY BAR ASSOCIATION TO TAKE OFFICE ON JUNE 1, THE COMMENCEMENT OF OFFICE FOR ALL OTHER NEWLY ELECTED AND APPOINTED LEGAL AID SOCIETY BOARD OF TRUSTEES. ONE LEGAL AID SOCIETY BOARD OF TRUSTEE SHALL BE APPOINTED TO SERVE A TWO (2) YEAR TERM BY THE GOVERNING BOARD TO THE YOUNG LAWYERS SECTION OF THE ORANGE COUNTY BAR ASSOCIATION. THERE SHALL BE UP TO FOUR (4) LAY TRUSTEES APPOINTED TO THE LEGAL AID SOCIETY BOARD OF TRUSTEES, TWO APPOINTED BY THE PRESIDENT-ELECT OF THE ORANGE COUNTY BAR ASSOCIATION, WITH UP TO TWO APPOINTED BY THE PRESIDENT-ELECT OF THE LEGAL AID SOCIETY BOARD OF TRUSTEES. FORM 990, PART VI, SECTION B, LINE 11B A DRAFT OF THE FORM 990 WAS REVIEWED IN DETAIL BY THE EXECUTIVE DIRECTOR AND THE BUSINESS OFFICE ADMINISTRATOR ALONG WITH A VOTING MEMBER OF THE BOARD OF TRUSTEES (TREASURER) FOR ANY CHANGES PRIOR TO SUBMISSION. A COPY OF FORM 990 WILL BE PROVIDED TO THE OTHER BOARD MEMBERS PRIOR TO FILING WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY REQUIRES CONFLICTS OF INTEREST TO BE DISCLOSED TO THE EXECUTIVE DIRECTOR AND/OR THE PRESIDENT OF THE BOARD OF TRUSTEES ON AN ONGOING BASIS FOR ANY REQUIRED ACTION. IN ADDITION, THE ORGANIZATION IS IMPLEMENTING A PROCEDURE THAT REQUIRES ANNUALLY, AND AT THE TIME OF RECEIPT OF A COPY OF THE POLICY, MEMBERS OF THE BOARD OF TRUSTEES, OFFICERS, AND KEY EMPLOYEES TO AFFIRM, THROUGH A SIGNED DECLARATION THAT ADVISES THERE ARE NO CONFLICTS OF INTEREST OR ADVISING THERE ARE POSSIBILITIES WHICH MUST BE DISCUSSED AND/OR DISCLOSED. THE MANAGEMENT/ADMINISTRATION OVERSEES THE IMPLEMENTATION OF THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 ANNUALLY, THE BOARD OF TRUSTEES GATHERS SALARY/BENEFITS INFORMATION THROUGH AVAILABLE COMPENSATION SURVEYS, ETC., WITH THE INTENT OF DETERMINING THE COMPENSATION POLICIES FOR THE EXECUTIVE DIRECTOR AND KEY EMPLOYEES (OFFICERS ARE NOT PAID EXCEPT THE EXECUTIVE DIRECTOR/DEPUTY DIRECTOR/BUSINESS OFFICE ADMIN.-CFO) OF THE ORGANIZATION BASED UPON THE RESPONSIBILITIES REQUIRED, AND THE ORGANIZATION'S SIZE AND LOCATION. THE INFORMATION IS REVIEWED BY THE BOARD OF TRUSTEES AND THE COMPENSATION PACKAGE IS ESTABLISHED PRIMARILY TO REFLECT THE MARKET VALUE OF THE JOB POSITION(S). THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2023. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES PERTINENT SECTIONS OF ITS FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON ITS WEBSITE; THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND A COMPLETE COPY OF ITS FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART XII, LINE 2C THE ORGNIZATION HAS NOT CHANGED ITS OVERSIGHT PROCESS OR SELECTION OF AN INDEPENDENT ACCOUNTANT.