2025-03-05T12:59:58-06:00 2022-12-31 990 2022-01-01 521194741 Legal Counsel for the Elderly LEGA 2024346755 601 E Street NW Tax Dept Washington DC 20049 Rhonda Cunningham Holmes Executive Director 2024346755 2025-03-04 0 2022 2025-03-06 01:10:19Z X AARP Legal Counsel for the Elderly Rhonda Cunningham Holmes 601 E Street NW Tax Dept Washington DC 20049 136505153 0 X www.aarp.org/legal-cousel-for-elderly X 1980 DC Legal Counsel for the Elderly (LCE) champions the dignity and rights of low-income, 60+ D.C. residents by providing free legal and social work service to empower, defend and protect vulnerable seniors. LCE accomplishes its mission by preserving and promoting economic and healthcare security, supporting and advocating on behalf of tenants, preventing or defending against consumer fraud and financial abuse particularly for homeowners, and ensuring that residents in long-term care facilities are taken care of properly. 13 10 74 71 0 0 7798562 7982833 15677 4016 2450582 -4285679 807 212506 10265628 3913676 0 0 0 0 6504453 6909978 0 0 158278 645241 1107222 7149694 8017200 3115934 -4103524 92264920 78378271 1068096 1427323 91196824 76950948 X Legal Counsel for the Elderly (LCE) champions the dignity and rights of low-income, 60+ D.C. residents by providing free legal and social work service to empower, defend and protect vulnerable seniors. LCE accomplishes its mission by preserving and promoting economic and healthcare security, supporting and advocating on behalf of tenants, preventing or defending against consumer fraud and financial abuse particularly for homeowners, and ensuring that residents in long-term care facilities are taken care of properly. 0 0 6645862 4016 LCE accomplishes its mission by responding to all inquiries and providing brief legal advice, referring potential clients to other resources or representing clients through one of several practice areas focusing on: economic and healthcare security by securing public benefits, retirement benefits and veterans' benefits, and assisting with guardianships and probating estates; tenant advocacy and support through intervening early on behalf of elderly tenants at-risk of eviction, preserving rental vouchers and holding landlords accountable for repairs and maintenance of their properties; consumer fraud and financial abuse prevention through advocacy, education and outreach to homeowners by providing foreclosure defense, tax sale intervention, debt collection defense and representing seniors victimized by scams and predators; pro bono engagement of private practice, corporate and government attorneys to prepare life planning documents such as wills and powers of attorney, and to handle litigation and systemic advocacy cases for recurring legal issues and educational outreach; and housing the DC Office of the Long-term Care Ombudsman to respond to and investigate complaints of residents in long-term care facilities. In addition, LCE publishes educational materials, conducts seminars on issues impacting the elderly and provides education on Medicare fraud prevention. 6645862 1 1 0 1 0 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 6 0 1 74 1 0 0 0 0 0 0 0 0 0 0 X 13 10 0 0 0 0 0 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 MD VA X AARP 2024346755 601 E Street NW Washington DC 20049 Kevin Donnellan Member/ AARP EVP & Chief of Staff 1.00 40.00 X 0 557326 79924 Kristin Dillon Member / AARP SVP 1.00 40.00 X 0 511510 83144 Edna Kane-Williams Secretary / AARP EVP 1.00 40.00 X X 0 487816 73781 Patrice J Harris Board Chair 1.00 X X 0 0 0 Richard F Riley Jr Treasurer 1.00 X X 0 0 0 Peter R Kolker Member 1.00 X 0 0 0 Sara Kropf Member 1.00 X 0 0 0 Joseph M Kolar Member 1.00 X 0 0 0 Elizabeth Mitchell Member 1.00 X 0 0 0 William A Isaacson Member 1.00 X 0 0 0 Daniel A Cantor Member 1.00 X 0 0 0 Karen Ellis Carr Member 1.00 X 0 0 0 Meredith Fuchs Member 1.00 X 0 0 0 Rhonda Holmes Executive Director 40.00 X 257623 0 67824 Tina Nelson Mgr - Legal Aid Attorney 40.00 X 165387 0 59592 Mark Miller Director - LTC OMB 40.00 X 176497 0 44372 Leah Myers Mgr - Legal Aid Attorney 40.00 X 136043 0 53023 William M Fettweis Director - Development & Communication 40.00 X 154016 0 39801 Joanne Savage Mgr - Legal Aid Attorney 40.00 X 128511 0 27060 1018077 1556652 528521 14 0 1 0 0 61223 3719418 2709240 1492952 5025 7982833 Litigation and Referral Revenue 900099 4016 4016 4016 1777863 1777863 126527935 132591477 -6063542 -6063542 -6063542 Partnership K-1 Income 900099 212506 212506 212506 3913676 4016 0 -4073173 281821 42173 239648 5237888 4829355 292354 116179 188806 175724 8993 4089 815371 737075 63499 14797 386092 345590 32811 7691 60000 60000 119073 119073 148785 102649 46136 239315 165696 72030 1589 28291 5128 23163 12965 11900 1065 54633 18242 35483 908 2500 2500 21451 21451 Taxes and Licenses 65511 105 65406 0 Printing & Postage 55461 24288 21563 9610 Telecommunication Expen 54932 45487 9445 Dues & Subscriptions 25700 17199 7636 865 218605 125251 93304 50 8017200 6645862 1213060 158278 177121 63339 1060169 1992465 555477 586955 330707 43669 84566692 63747123 5574754 11944720 92264920 78378271 1039288 1141853 28808 285470 1068096 1427323 X 23233423 19897656 67963401 57053292 91196824 76950948 92264920 78378271 X -4103524 -10142355 3 X 0 1 X 1 1 1 X 6884926 6941787 66346778 7798562 7982833 95954886 6884926 6941787 66346778 7798562 7982833 95954886 73465693 22489193 427633 500264 431042 2079512 1777863 5216314 212506 212506 101383706 77556 0.22180 0.22020 X Part II, Section B, line 10, Other Income: 2022 Partnership K-1 income $212,506 Part II, Section C, line 17a, Facts and Circumnstances Test: In December 2020, LCE received a one-time gift of $60,000,000 from an affiliated organization, AARP. This gift was used to establish a permanent endowment fund. As a result of this gift, LCE's public support percentage fell below 33.3%. We expect the public support percentage to remain below 33.3% for five years, which is the period during which this one-time gift will be included in the calculation. Thereafter, we expect the percentage to return to above 33.3%. Throughout that period, LCE expects to continue to receive funding from diverse sources, including affiliated organizations, governments, foundations and individual donors. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 30598 0 0 30598 0 Part II-B, Line 1: 2022 Lobbying/Testimony activities: Legal Counsel for the Elderly (LCE) provides various testimony, collaboration, and regulatory work for elder rights related to income security, housing, foreclosure, real property taxes, utilities, rental regulations, tenants' rights, abuse, nursing home care, home health care and budgeting for these areas. LCE's executive director, managers and senior attorneys attended hearings and meetings as well as provided oral and/or written testimony to the DC Health Department, DC Healthcare Finance, Department of Behavioral Health, Office of Tenant Advocate, Department of Consumer and Regulatory Affairs, DC Housing Authority, Fair Budget Coalition, Public Service Commission and various DC Council Committees. 75101490 -12038738 21992 63040760 66704016 8419312 21838 75101490 5963611 60001817 763758 25170 66704016 5008427 100 986165 31081 5963611 5068032 302462 -347745 14322 5008427 0.09500 0.90500 0 0 0 BNYM Investment Portfolio 11944720 F 11944720 X -692045 -10142354 5764469 -4377885 3685840 227836 227836 3913676 13553833 5764469 5764469 7789364 227836 227836 8017200 Part V, Line 4: Board-Designated Quasi-Endowment- LCE has a board designated quasi-endowment, which was established from funds received by LCE as a recipient of certain unclaimed monies from a settlement of a class action lawsuit against a Washington, DC cable company. The funds are invested in a broad-based portfolio covering multiple asset classes. LCE uses the income derived from these funds to support consumer protection activities for the elderly. LCE's Board of Directors approves the appropriation, if any, for spending based on an annual budget. The fair value of investments pertaining to this endownment at December 31, 2022 totaled $5,542,909. LCE has another board designated quasi-endowment to fund the expenses associated with employing a law student as a part-time law clerk to support LCE cases. The funds are invested in a broad-based portfolio covering multiple asset classes. The fair value of investments pertaining to this endowment at December 31, 2022 totaled $444,559. Donor-Restricted Endowment- In January 2018, LCE received a gift to establish a donor-restricted endowment fund. In accordance with the terms of the donor agreement, investment income from the endowment fund will be used to fund expenses associated with employing law students or other young attorneys working on systemic reform or the ombudsman project. The value at December 31, 2022 is $311,992. In December 2020, LCE received $60,000,000 from AARP to establish a donor-restricted endowment fund. Under the terms of the donor agreement, LCE is required to forego spending on this endowment fund, and add all investment income to the corpus of the fund, until a future date to be determined by AARP. The balance of this fund as of December 31, 2022 was $56,741,300. In January 2022, LCE transferred these funds into long-term investment vehicles, in accordance with its Board approved investment policies. Part X, Line 2: LCE has determined that there are no material uncertain tax positions that require recognition or disclosure in the financial statements. Part XI, Line 4b - Other Adjustments: Investment expenses reported as contra revenue in the financial statements 227,836. Part XII, Line 4b - Other Adjustments: Investment expenses reported as contra revenue in the financial statements 227,836. Central America and the Caribbean 0 0 BNYM investment portfolio 12037195 0 0 0 0 0 0 12037195 0 12037195 1 0 0 0 0 0 Part III Accounting Method: Schedule F, Part IV, Question 1 Legal Counsel for the Elderly (LCE) invests in alternative investment funds, some of which are, or may invest (directly or indirectly) in, foreign corporations. LCE will file other IRS forms in connection with such investments as necessary. 1 X X X 0 0 0 1 1 0 0 0 0 Kevin Donnellan Member/ AARP EVP & Chief of Staff 0 429082 0 117026 0 11218 0 65148 0 14776 0 637250 0 0 Kristin Dillon Member / AARP SVP 0 398166 0 106242 0 7102 0 65148 0 17996 0 594654 0 0 Edna Kane-Williams Secretary / AARP EVP 0 374585 0 102163 0 11068 0 65148 0 8633 0 561597 0 0 Rhonda Holmes Executive Director 206378 0 44923 0 6322 0 10052 43626 14146 0 281821 43626 0 0 Tina Nelson Mgr - Legal Aid Attorney 143710 0 16734 0 4943 0 6418 27853 25321 0 197126 27853 0 0 Mark Miller Director - LTC OMB 147286 0 23499 0 5712 0 6831 29648 7893 0 191221 29648 0 0 William M Fettweis Director - Development & Communicati 128534 0 21300 0 4182 0 5993 26011 7797 0 167806 26011 0 0 Leah Myers Mgr - Legal Aid Attorney 121092 0 10492 0 4459 0 5263 22843 24917 0 166223 22843 0 0 Joanne Savage Mgr - Legal Aid Attorney 112883 0 11025 0 4603 0 4956 21511 593 0 134060 21511 0 0 Part I, Line 5 Legal Counsel for the Elderly participates in AARP's enterprise-wide compensation plan. Under that compensation plan, numerous organizational factors are considered in employee compensation, one of which is gross revenue. Form 990, Part VI, Section A, line 7a The AARP Chief Executive Officer appoints the voting members of the Legal Counsel for the Elderly Board of Directors for specified terms. Form 990, Part VI, Section A, line 7b Yes, only with respect to board appointments: The AARP Chief Executive Officer appoints the voting members of the Legal Counsel for the Elderly Board of Directors for specified terms. If a member appointed shall resign, the AARP Chief Executive Officer shall appoint his/her successor to fill the remainder of the term of the resigned member. Form 990, Part VI, Section B, line 11b The Form 990 is prepared and reviewed in AARP's internal tax department. The return is then put through a secondary review which includes the Group Controller and LCE's Executive Director. After this thorough review process, the Form 990 is distributed to the Board of Directors for their review. After all comments are addressed the return is electronically filed with the Internal Revenue Service. Form 990, Part VI, Section B, line 12c Annually, all board members and employees (including officers) are required to review the Code of Conduct, formally acknowledge their understanding of the Code, and disclose any real or potential conflicts of interest. Disclosures are reviewed by the appropriate management (or in the case of a board member, the Board Chair, and if necessary the Board of Directors) and the Ethics & Compliance Office. The appropriate resolution plan is implemented (for example, recusal from participating in any deliberations and decisions relevant to the disclosure). The LCE executive director and the Ethics & Compliance office monitors compliance with these requirements and ensures proper follow-up as needed. Form 990, Part VI, Section B, line 15a Form 990, Part VI, Section B, Line 15a and b: As to the comparability data, which is collected every two to three years, Legal Counsel for the Elderly (LCE) is included in the established AARP employee performance management system. AARP has a targeted competitive position in the marketplace that considers relevant for-profit and not-for-profit data since this is the landscape that AARP competes for talent. Establishing the appropriate compensation for positions and jobs considers external market pricing (where possible) from an independent, third party compensation consulting firm, internal criteria, and an individual's actual performance and contribution. Internal criteria is based on a standard approach that measures the internal value of positions, including: complexity and scope of responsibility, skill set and competencies, education and experience, and the reporting relationship of the position. An individual's actual performance and contribution is measured through the AARP performance management approach and then rewarded through the AARP annual base pay merit and incentive award programs. The compensation of the Executive Director of LCE is reviewed and approved by the Compensation Committee of the LCE Board of Directors. No persons with a conflict of interest are involved in the compensation review and approval process. Form 990, Part VI, Section C, line 19 Legal Counsel for the Elderly makes their Form 990 available for public inspection on their website or upon request to AARP's Office of General Counsel. Form 990, Part XI, line 9: rounding 3. Schedule B - Schedule of Contributors, Part I Legal Counsel for the Elderly's 2022 Form 990 is being amended to include all contributions on Schedule B equal to or exceeding $5,000 that were unintentionally omitted on the original filing. AARP (consolidated) 601 E Street NW Washington DC 20049 951985500 Social welfare org. dedicated to persons over 50 years of age DC 501(c)(4) N/A N/A 0 AARP Foundation 601 E Street NW 4th Fl Washington DC 20049 520794300 Public charity dedicated to persons over 50 at social and economic risk DC 501(c)(3) 509(a)(1) AARP 0 AARP Insurance Plan 601 E Street NW Washington DC 20049 526069387 Grantor trust for AARP DC 501(c)(4) N/A AARP 0 Wish of a Lifetime 303 East 17th Ave Ste 850 Denver CO 80203 262123649 Shift how society values seniors by granting lifelong wishes CO 501(c)(3) 509(a)(1) AARP 0 Older Adults Technology Services 168 7th Street Ste 3A Brooklyn NY 11215 550882599 Harness the power of technology to change the way we age NY 501(c)(3) 509(a)(1) AARP 0 AARP Financial Service Corporation 601 E Street NW Washington DC 20049 521367607 Real Estate Holding Company DE AARP C 0 AARP Services Inc (consolidated) 620 F Street NW Washington DC 20004 522141065 Marketing and Research DE AARP C 0 0 0 1 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 0 AARP - Cash contributions C 3719418 cash paid AARP - In-kind shared services M 3895462 allocable cost AARP - In-kind rent N 1795467 cost Andrus Insurance Fund LLC (insurance) R 22936 premium paid