2026-01-16T09:50:10-05:00 2024-12-31 352055043 HUTH THOMPSON LLP PO BOX 970 LAFAYETTE IN 479020970 990 2024-01-01 351187794 LEGAL AID CORP OF TIPPECANOE COUNTY LEGA 7657421068 300 MAIN STREET STE 101 LAFAYETTE IN 47901 ABIGAYLE HENSLEY PRESIDENT 7657421068 2026-01-16 true true NATHAN KYLE CLARK P01244657 7654285000 2026-01-16 2024 2025-03-06 01:10:19Z X ABIGAYLE HENSLEY 300 MAIN STREET SUITE 101 LAFAYETTE IN 47901 268072 false X WWW.DCWI.COM/-LACTC X 1971 IN TO PROVIDE LOW-COST LEGAL ASSISTANCE TO LOW-INCOME RESIDENTS WHO CANNOT OTHERWISE OBTAIN AN ATTORNEY. THE AREAS OF ASSISTANCE PROVIDED INCLUDE FAMILY LAW AND ABUSED AND NEGLECTED CHILDREN. 14 14 5 25 0 209865 208563 4708 19135 9982 20655 13003 13551 237558 261904 0 0 182974 185642 0 12112 70098 58721 253072 244363 -15514 17541 622288 627156 125869 110518 496419 516638 TO PROVIDE LOW-COST LEGAL ASSISTANCE TO LOW-INCOME RESIDENTS WHO CANNOT OTHERWISE OBTAIN AN ATTORNEY. THE AREAS OF ASSISTANCE PROVIDED INCLUDE FAMILY LAW AND ABUSED AND NEGLECTED CHILDREN. false false 205920 19135 LEGAL AID OFFERS SERVICES THROUGH COURT-APPOINTED ASSISTANCE IN TIPPECANOE COUNTY. 205920 true true false false false false false false false true true false false true true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 4 0 5 true false false false false false false false false false false false false X 14 14 false false false false false false false true true false false true true true true false true true true false IN X KYLE CLARK CPA 7654285000 300 MAIN STREET SUITE 101 LAFAYETTE IN 47901 LUISA WHITE EXECUTIVE DI 40.00 X 54538 0 0 ABIGAYLE HENSLEY PRESIDENT 2.50 X X 0 0 0 BRIAN SMITH VP & TREASUR 2.50 X X 0 0 0 LUKE RILEY ASSISTANT TR 1.50 X X 0 0 0 TRACEY EBERHARDT SECRETARY 2.50 X X 0 0 0 JENNY CAHOON DIRECTOR 1.50 X 0 0 0 LELIANI LILLIAN DIRECTOR 1.50 X 0 0 0 JACKIE STARBUCK DIRECTOR 1.50 X 0 0 0 KRISTEN EDMUNDSON DIRECTOR 1.50 X 0 0 0 DIANA WIRTZ DIRECTOR 1.50 X 0 0 0 ELLEN PHELPS DIRECTOR 1.50 X 0 0 0 PATRICK JONES DIRECTOR 1.50 X 0 0 0 CHARLIE SHOOK DIRECTOR 1.50 X 0 0 0 LISA SCHRADER DIRECTOR 1.50 X 0 0 0 STEPHEN WIEN DIRECTOR 1.50 X 0 0 0 54538 false false false 49815 14192 144556 208563 APPOINTED CASES 541100 19135 19135 19135 20655 20655 19319 6168 13151 13151 MISCELLANEOUS 900099 400 400 400 261904 19535 33806 54538 46357 5454 2727 114156 97034 11415 5707 2528 2149 252 127 2873 2442 287 144 11547 9815 1155 577 7022 5969 702 351 2103 2103 2540 2158 256 126 20819 17695 2083 1041 498 423 50 25 2206 1875 221 110 SUBSCRIPTIONS/LIBRARY 20261 17222 2026 1013 DUES (NON-PARENT) 2977 2530 298 149 MILEAGE/RENTAL 192 163 19 10 OTHER 103 88 10 5 244363 205920 26331 12112 69016 69226 236349 247363 56526 57045 470 5785 2719 1450 3763 3763 144589 148837 112619 97450 622288 627156 29138 29432 96731 81086 125869 110518 X 302015 317986 194404 198652 496419 516638 622288 627156 X 17541 2678 X false true X true false X 184518 156408 159244 206900 208563 915633 184518 156408 159244 206900 208563 915633 53177 862456 1478 9723 7781 4142 20655 43779 1298 71 400 1769 961181 191236 0.89730 0.87810 X PART II, LINE 10 OTHER INCOME 1,769 RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 144589 12703 6352 1788 316 148837 133328 19532 6203 1758 310 144589 161313 -19789 5923 1932 341 133328 141756 27640 5812 1930 341 161313 137901 12009 5879 1934 341 141756 0.74820 0.25180 true false 3553 3553 210 210 RIGHT OF USE ASSET 97450 97450 LEASE LIABILITY 81086 81086 X 262079 2678 2678 259401 2103 400 2503 261904 241860 241860 2103 400 2503 244363 SCHEDULE D, PAGE 2, PART V, LINE 4 THE ORGANIZATION HAS ESTABLISHED A FUND AT THE GREATER LAFAYETTE COMMUNITY FOUNDATION FOR RESTRICTED ENDOWMENT FUNDS. THE FUNDS ARE STATED AT FAIR MARKET VALUE. THE INCOME, LOSSES, AND FEES ON INVESTMENTS ARE RECORDED AS CHANGES IN TEMPORARILY RESTRICTED NET ASSETS. THE FOUNDATION HAS BEEN GRANTED VARIANCE POWERS OVER THESE FUNDS. THE PRINCIPLE FUNDS ORIGINALLY ENDOWED ARE PERMANENTLY RESTRICTED. ALL INCOME FROM THE ENDOWMENT FUNDS ARE TEMPORARILY RESTRICTED FOR PROGRAM USE. SCHEDULE D, PAGE 3, PART X THE ORGANIZATION HAS ADOPTED THE PROVISIONS OF THE ACCOUNTING PRONOUNCEMENT RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. THE ORGANIZATION RECOGNIZED NO INTEREST OR PENALTIES IN THE STATEMENTS OF ACTIVITIES FOR BOTH OF THE YEARS ENDED DECEMBER 31, 2024 AND 2023. IF THE SITUATION AROSE IN WHICH THE ORGANIZATION WOULD HAVE INTEREST TO RECOGNIZE, IT WOULD RECOGNIZE THIS AS INTEREST EXPENSE AND PENALTIES WOULD BE RECOGNIZED IN OTHER EXPENSES. CURRENTLY, THE PRIOR THREE YEARS ARE OPEN UNDER FEDERAL AND STATE STATUTES OF LIMITATIONS AND REMAIN SUBJECT TO REVIEW AND CHANGE. THE ORGANIZATION IS NOT CURRENTLY UNDER AUDIT NOR HAS THE ORGANIZATION BEEN CONTACTED BY THESE JURISDICTIONS. BASED ON THE EVALUATION OF THE ORGANIZATIONS TAX POSITIONS, MANAGEMENT BELIEVES ALL POSITIONS TAKEN WOULD BE UPHELD UNDER AN EXAMINATION. THEREFORE, NO PROVISION FOR THE EFFECTS OF UNCERTAIN TAX POSITIONS AS BEEN RECORDED FOR THE YEARS ENDED DECEMBER 31, 2024 AND 2023. SCHEDULE D, PAGE 4, PART XI, LINE 4B OTHER INCOME/EXPENSE 400 SCHEDULE D, PAGE 4, PART XII, LINE 4B OTHER INCOME/EXPENSE 400 GOLF OUTING 19319 19319 6168 19319 19319 6168 6168 13151 FORM 990, PAGE 1, ITEM B AMENDING TO REPORT CHANGES FROM AUDITED FINANCIAL STATEMENTS. ALL SCHEDULES AND FORMS HAVE CHANGED. FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD OF DIRECTORS APPOINTED AND AUTHORIZED THE AUDIT AND FINANCE COMMITTEE TO REVIEW THE ORGANIZATION'S FORM 990 RETURN PRIOR TO FILING. A COPY WAS PROVIDED TO THE FULL BOARD UPON APPROVAL BY THE FINANCE AND AUDIT COMMITTEE. FORM 990, PAGE 6, PART VI, LINE 12C EACH DIRECTOR, PRINCIPAL OFFICER, AND MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS SHALL ANNUALLY SIGN A STATEMENT WHICH AFFIRMS SUCH PERSON: HAS RECEIVED A COPY OF THE CONFLICTS OF INTEREST POLICY, HAS READ AND UNDERSTANDS THE POLICY, HAS AGREED TO COMPLY WITH THE POLICY, AND UNDERSTANDS THE CORPORATION IS CHARITABLE AND IN ORDER TO MAINTAIN ITS FEDERAL TAX EXEMPTION IT MUST ENGAGE PRIMARILY IN ACTIVITIES THAT ACCOMPLISH ONE OR MORE OF ITS TAX-EXEMPT PURPOSES. IF THE BOARD OF DIRECTORS OR COMMITTEE HAS REASONABLE CAUSE TO BELIEVE A MEMBER HAS FAILED TO DISCLOSE ACTUAL OR POSSIBLE CONFLICTS OF INTEREST, IT SHALL INFORM THE MEMBER OF THE BASIS FOR SUCH BELIEF AND AFFORD THE MEMBER AN OPPORTUNITY TO EXPLAIN THE ALLEGED FAILURE TO DISCLOSE. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD OF DIRECTORS EVALUATES ALL COMPENSATION ANNUALLY AS PART OF ITS BUDGET PROCESS. AT THAT TIME, COMPENSATION IS DETERMINED BY COMPARABLE DATA AND APPROVED BY INDEPENDENT MEMBERS OF THE BOARD. FORM 990, PAGE 6, PART VI, LINE 15B THE BOARD OF DIRECTORS EVALUATES ALL COMPENSATION ANNUALLY AS PART OF ITS BUDGET PROCESS. AT THAT TIME, COMPENSATION IS DETERMINED BY COMPARABLE DATA AND APPROVED BY INDEPENDENT MEMBERS OF THE BOARD. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ALL DOCUMENTS ARE ON FILE AT THE ORGANIZATION'S OFFICE DURING ITS REGULAR BUSINESS HOURS. FORM 990, PART XI, LINE 9 OTHER INCOME/EXPENSE -400 OTHER INCOME/EXPENSE 400