2026-07-22T15:02:36+00:00 2025-12-31 311119890 Barnes Dennig & Co LTD 150 East 4th St Cincinnati OH 45202 990 2025-01-01 610848948 Appalachian Research and Defense Fund of Kentucky Inc APPA 6068863876 120 North Front Avenue Prestonsburg KY 416537832 Carolyn Layne Board Chair 6068863876 2026-07-22 true Paula L Hume P00537516 5132418313 2026-07-22 2025 2025-03-06 01:10:19Z AppalReD Legal Aid Carolyn Layne 120 North Front Avenue Prestonsburg KY 416537832 6795608 false X www.ardfky.org X 1973 KY To provide high quality civil legal services to low income and other vulnerable populations to Appalachian Kentuckians. 16 16 68 48 0 5974799 5922039 77726 120670 157659 199767 13 4695 6210197 6247171 0 0 0 0 5390063 5418411 0 0 358868 1025526 1212641 6415589 6631052 -205392 -383881 7185647 6662613 981325 611613 6204322 6051000 To promote equal access to justice, to encourage self-sufficiency, to empower and to improve the lives of low income and other vulnerable people and families in eastern and south central Kentucky by providing them high quality legal assistance. false false 5452869 120670 During 2025, Appalachian Research and Defense Fund of KY, Inc. (AppalReD Legal Aid) handled 5,336 cases for low income and other vulnerable people and families. AppalReD Legal Aid primarily serves low-income individuals and families, with focused attention on vulnerable populations including older adults, survivors of domestic violence, individuals with disabilities, veterans, natural disaster survivors. and households facing housing or income instability. Nearly 240,000 people in our 37-county service area are below 125% of the federal poverty level, qualifying for our services. 5452869 true true false false false false false false true false true false false false true true true false false false false false 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 true 44 0 true 68 true false false false false false false false false false false false false X 16 16 false false false false false false false true true false false false true true true true true true true true false false KY X X X Kelly Krucki 6068891967 120 North Front Avenue Prestonsburg KY 416537832 Carolyn Layne Board Chair 1.0 X X 0 0 0 Emily Campbell Treasurer 1.0 X X 0 0 0 Travis Rossman Vice Chair 1.0 X X 0 0 0 Alex Gibson Board Member - Start 04/25 1.0 X 0 0 0 Damon Preston Board Member 1.0 X 0 0 0 Daniel Venters Board Member 1.0 X 0 0 0 Donald Jones Board Member 1.0 X 0 0 0 Edna Bland Board Member 1.0 X 0 0 0 Jessica Back Board Member 1.0 X 0 0 0 Joseph Lane Board Member 1.0 X 0 0 0 Laura Oliver Board Member 1.0 X 0 0 0 Linda Adams Board Member - Start 04/25 1.0 X 0 0 0 Marilyn Morgan Board Member 1.0 X 0 0 0 Melissa Henke Board Member 1.0 X 0 0 0 Patricia Thomas Board Member 1.0 X 0 0 0 Thomas Hollon Board Member 1.0 X 0 0 0 Angeleigh Dorsey Executive Director 40.0 X 138692 0 45878 Evan Smith Advocacy Director 37.5 X 115952 0 43501 LaDonna Lemaster CFO - Exit 01/25 37.5 X 15026 0 11465 Kristie Goff Directing Attorney 37.5 X 102539 0 30296 Melissa Tidwell Directing Attorney 37.5 X 100905 0 30142 Stephanie Flanary Directing Attorney 37.5 X 120033 0 36297 593147 0 197579 5 false true false 0 5759192 162847 5922039 Attorney Fees 541100 120670 120670 0 0 0 0 120670 159455 159455 0 0 588749 0 548248 189 40501 -189 40312 40312 0 Miscellaneous Income 900099 4695 4695 0 0 0 0 4695 6247171 120670 0 204462 370513 119589 67472 183452 3515758 3043786 415666 56306 611596 537144 67734 6718 627584 538709 73969 14906 292960 242339 35691 14930 36201 36201 43400 35896 5291 2213 21659 21659 363461 300618 44308 18535 155298 128447 18932 7919 145687 120498 17760 7429 98770 81692 12041 5037 157450 130227 19194 8029 37261 33085 4176 58032 47999 7074 2959 Library expenses 31515 26066 3842 1607 Fundraising 26943 26943 Dues and fees 22794 18853 2779 1162 Miscellaneous expenses 14170 11720 1727 723 0 0 0 0 6631052 5452869 819315 358868 13060 15803 3224577 2257628 613367 605837 0 0 0 0 200920 260709 1071419 444367 545549 627052 2563984 2883158 0 0 24190 12426 7185647 6662613 571187 425956 380388 164480 6060 9251 0 0 23690 11926 981325 611613 X 5836739 5820267 367583 230733 6204322 6051000 7185647 6662613 -383881 230559 0 X X false true true true true X 4590747 4952806 6111813 5974799 5922039 27552204 0 0 0 0 4590747 4952806 6111813 5974799 5922039 27552204 0 27552204 41262 64446 137681 153784 159455 556628 0 0 3619 0 0 13 4695 8327 28117159 497995 0.97991 0.98279 X Schedule A, Part II, Line 10 Other Income DESCRIPTION - OTHER INCOME, COLUMN A - 3619.0, COLUMN B - 0.0, COLUMN C - 0.0, COLUMN D - 13.0, COLUMN E - 4695.0, COLUMN F - 8327.0; RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 962668 375506 587162 108751 68861 39890 627052 Federal Income Taxes Lease Liability - Operating Lease 11926 11926 X 6586936 230559 130865 0 361424 6225512 21659 0 21659 6247171 6740258 130865 0 130865 6609393 21659 0 21659 6631052 Schedule D, Part IV, Line 2b Explanation of escrow agreement The liability is maintained on the general ledger of AppalReD. Funds are held on behalf of clients for legal case expenses. Funds are disbursed as needed to pay case related costs or refunded to clients. Funds unable to be returned to clients will be refunded to Kentucky IOLTA following the procedure laid out in AppalReD's accounting manual. Funds are balanced monthly to the cash client trust cash account. Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote ARDF is exempt from income taxes under Section 501 of the Internal Revenue Code and a similar provision of Kentucky law. However, ARDF is subject to federal income tax on any unrelated business taxable income. AppalReD had no UBIT in 2025. ARDF's IRS Form 990 is subject to review and examination by federal and state authorities. ARDF believes it has appropriate support for any tax positions taken, and therefore, does not have any uncertain income tax positions that are material to the financial statements. X X X false false false false false false false false false Angeleigh Dorsey Executive Director 138692 0 0 0 0 0 27330 0 18548 0 184570 0 0 0 Evan Smith Advocacy Director 115952 0 0 0 0 0 22255 0 21246 0 159453 0 0 0 Stephanie Flanary Directing Attorney 120033 0 0 0 0 0 23366 0 12931 0 156330 0 0 0 Form 990, Part VI, Line 11b Review of form 990 by governing body The Board reviews and approves the 990 prior to filing. Form 990, Part VI, Line 12c Conflict of interest policy Placed on board agenda annually. Form 990, Part VI, Line 15a Process to establish compensation of top management official The review and approval of compensation was completed by the board. None of the board members had a conflict of interest regarding this decision. Form 990, Part VI, Line 19 Required documents available to the public IRS Form 990 is available both on the Guidestar Website and on AppalReD's website. Other documents are available upon request. Form 990, Part XII, Line 2c Change of oversight process or selection process The organization did not change its oversight or selection process during the current tax year. Part I, Line 1 Summary AppalReD Legal Aid provides free civil legal services to eligible low-income and vulnerable people across eastern and south-central Kentucky. The rural Appalachian region presents unique challenges, including attorney scarcity, transportation limitations, geographical isolation, and concentrated poverty that make access to civil legal assistance especially critical. The organization focuses on legal problems that threaten clients' basic needs for food, shelter, income, personal safety, and family stability. Through legal advice, advocacy, and representation, AppalReD works to remove barriers to justice, empower individuals and families, and strengthen communities in Appalachian Kentucky. Part III, Line 4a Statement of Program Service Accomplishments AppalReD's funding model is intentionally diversified to mitigate risk and support long-term sustainability. Total revenue is typically comprised of: -Government grants and contracts, which are primarily restricted to designated legal service programs and require compliance with specific regulatory and reporting requirements -Grants from private foundations and corporate partners, which may be restricted or unrestricted depending on donor stipulations -Contributions from individuals, which are generally unrestricted and support both programmatic and administrative activities -Other income, including court-awarded attorney's fees and investment income, which is used to supplement core mission activities. Because a substantial portion of AppalReD's funding is restricted as to use, unrestricted contributions are critical to supporting administrative infrastructure, intake services, and emerging client needs that may not be covered by grant funding. AppalReD is committed to transparency and accountability and undergoes an annual independent audit. Financial statements and additional disclosures are made available in accordance with IRS requirements.