2024-09-30T12:38:21-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 1785 INDIAN WOOD CIRCLE MAUMEE OH 43537 990 2023-01-01 237376131 ADVOCATES FOR BASIC LEGAL EQUALITY INC ADVO 4199302511 525 JEFFERSON AVE 300 TOLEDO OH 43604 HEATHER HALL DEPUTY DIRECTOR 4199302511 2024-09-27 1 0 CAITLIN BAINTER P01985124 4197942000 2024-09-27 2023 2024-10-15 13:58:12Z ABLE HEATHER HALL 525 JEFFERSON AVE 300 TOLEDO OH 43604 13056837 0 X WWW.ABLELAW.ORG X 1969 OH ADVOCATES FOR BASIC LEGAL EQUALITY, INC. (ABLE) IS A NON-PROFIT LAW FIRM THAT PROVIDES HIGH QUALITY LEGAL ASSISTANCE IN CIVIL MATTERS TO HELP ELIGIBLE LOW-INCOME INDIVIDUALS AND GROUPS TO ACHIEVE SELF-RELIANCE, EQUAL JUSTICE AND ECONOMIC OPPORTUNITY. 21 21 92 47 0 0 10025211 11873746 851994 748760 32678 242012 -15995 105461 10893888 12969979 937300 1838654 0 0 5928306 6445852 0 0 223727 1422477 2213985 8288083 10498491 2605805 2471488 12633893 15465415 3537484 3882176 9096409 11583239 X ADVOCATES FOR BASIC LEGAL EQUALITY, INC. (ABLE) IS A NON-PROFIT LAW FIRM THAT PROVIDES HIGH QUALITY LEGAL ASSISTANCE IN CIVIL MATTERS TO HELP ELIGIBLE LOW-INCOME INDIVIDUALS AND GROUPS IN WESTERN OHIO ACHIEVE SELF-RELIANCE, AND EQUAL JUSTICE AND ECONOMIC OPPORTUNITY. 0 0 9283787 1838654 748760 HOUSING JUSTICE AND COMMUNITY ECONOMIC DEVELOPMENT: NEIGHBORHOOD STABILIZATION, RACIAL JUSTICE, BUSINESS TRANSACTIONAL LEGAL SERVICES, ENTREPRENEUR LEGAL SUPPORT, COOPERATIVE LAW, LAND TRUST LAW, SHARED EQUITY DEVELOPMENT MODELS, FOOD EQUITY, FAIR HOUSING, ENVIRONMENTAL JUSTICE, TENANTS RIGHTS, EVICTION DEFENSE, HOUSING SUBSIDY PRESERVATION, AFFORDABLE HOUSING PRESERVATION AND LOCATION, FORECLOSURE DEFENSE, LEAD POISONING PREVENTION, RETURNING CITIZENS, MENTAL HEALTH AND HOUSING, CONSUMER RIGHTS.AGRICULTURAL WORKER AND IMMIGRANT RIGHTS: PROTECTING AND EXPANDING THE LEGAL RIGHTS OF AGRICULTURAL WORKERS AND IMMIGRANT FAMILIES BY ADDRESSING UNFAIR OR DISCRIMINATORY EMPLOYMENT PRACTICES AND CIVIL RIGHTS VIOLATIONS, INCLUDING RACIAL OR ETHNIC PROFILING; DISCRIMINATION; UNPAID WAGES & MINIMUM WAGE CLAIMS; IMMIGRATION; NATURALIZATION; CIVIL RIGHTS; KNOW YOUR RIGHTS; IMMIGRANT DETENTION REPRESENTATION; HOUSING CONDITIONS; EDUCATION; HEALTHCARE; SNAP AND OTHER GOVERNMENT BENEFITS; PRESERVE FAMILY UNITY & STABILITY; SAFETY FROM DOMESTIC VIOLENCE, OTHER CRIMES, PERSECUTION, TORTURE & HUMAN TRAFFICKING; COMBAT UNFAIR OR DISCRIMINATORY WORKPLACE PRACTICES; IMPROVE QUALITY OF LIFE FOR IMMIGRANTS, REFUGEES & THEIR FAMILIES.FAIRNESS IN EDUCATION: EDUCATION ADVOCACY PROJECT PARTNERING WITH PARENTS AND PROVIDING TOOLS AND KNOWLEDGE TO ADVOCATE FOR THEIR CHILDREN'S EDUCATION, COLLABORATION WITH EDUCATORS AND COMMUNITY ORGANIZATIONS TO ELIMINATE THE DISPROPORTIONATE DISCIPLINARY MEASURES EXPERIENCED BY BIPOC AND ECONOMICALLY CHALLENGED STUDENTS; DEPARTMENT OF JUSTICE CIVIL RIGHTS LITIGATION; LEGAL ADVOCACY FOR STUDENTS WITH DISABILITIES, DISCIPLINARY HEARINGS, AND DUE PROCESS PROCEEDINGS; INCREASING OPPORTUNITIES FOR A FREE, APPROPRIATE PUBLIC EDUCATION FOR ALL CHILDREN; LEGAL ADVOCACY FOR STUDENTS IN NEED OF SPECIAL EDUCATION AND ENGLISH LANGUAGE LEARNER SERVICES. HEALTHCARE AND ECONOMIC STABILITY: PROTECTION AGAINST UNFAIR DEBT COLLECTION, OCCUPATIONAL LICENSING FOR PEOPLE WITH CRIMINAL RECORDS, SECURING MEDICAID BENEFITS FOR INDIVIDUALS AND FAMILIES, SECURING ACCESS TO CRITICAL FOOD ASSISTANCE (SNAP), EMPLOYMENT AND TRAINING OPPORTUNITIES FOR JOB SEEKERS, REMOVING BARRIERS FOR PEOPLE WITH DISABILITIES, INCREASING OPPORTUNITIES SO PEOPLE CAN LIVE INDEPENDENTLY IN THEIR HOMES AND COMMUNITY WITH MEDICAID WAIVER FUNDING, CASH ASSISTANCE BENEFITS FOR FAMILIES, SOCIAL SECURITY BENEFITS FOR ADULTS AND CHILDREN WITH DISABILITIES. ABLE REPRESENTS CLIENTS IN SEVERAL AREAS OF LAW, INCLUDING HOUSING, (PUBLIC HOUSING, EVICTION, FORECLOSURE AND HOUSING CONDITIONS); COMMUNITY ECONOMIC DEVELOPMENT, ACCESS TO HEALTHCARE AND GOVERNMENT BENEFITS, EDUCATION, IMMIGRATION, AND THE LEGAL PROBLEMS THAT AGRICULTURAL WORKERS, PEOPLE WITH DISABILITIES, VETERANS AND SENIOR CITIZENS FACE. EACH YEAR ABLE'S EXPERIENCED STAFF OF ATTORNEYS, PARALEGALS, AND SUPPORT PERSONNEL PROVIDE HIGH QUALITY LEGAL ASSISTANCE TO THOUSANDS OF INDIVIDUALS AND GROUPS THROUGHOUT 32 COUNTIES IN NORTHWEST AND WEST CENTRAL OHIO AND TO AGRICULTURAL WORKERS AND IMMIGRANTS THROUGHOUT OHIO. WE HAVE OFFICES LOCATED IN DAYTON, TOLEDO AND DEFIANCE. WE MEET THE LEGAL NEEDS OF OUR CLIENTS WORKING IN CONJUCTION WITH OUR PARTNER LAW FIRM, LEGAL AID OF WESTERN OHIO, INC. (LAWO). THE SERVICES WE PROVIDE BENEFIT CHILDREN, SENIORS, VETERANS, IMMIGRANTS, PERSONS WITH DISABILITIES, SURVIVORS OF DOMESTIC VIOLENCE, PERSONS WITHOUT HEALTH INSURANCE, FAMILIES FACING EVICTION AND FORECLOSURE, HOMELESS CHILDREN AND FAMILIES, CHILDREN STRUGGLING TO SECURE APPROPRIATE EDUCATION SERVICES, MENTAL HEALTH CONSUMERS, AGRICULTURAL WORKERS, AND NURSING HOME RESIDENTS, AMONG OTHERS. OUR ATTORNEYS AND ADVOCATES WORK IN AREAS THAT PRIVATE ATTORNEYS USUALLY DO NOT, INCLUDING REPRESENTATION OF TENANTS, LOW-INCOME HOMEOWNERS, AGRICULTURAL WORKERS, IMMIGRANTS, VETERANS, PEOPLE WITH DISABILITES AND PEOPLE SEEKING GOVERNMENT ASSISTANCE. TOGETHER ABLE AND LAWO CONSTITUTE THE LARGEST PROVIDERS OF FREE, COMPREHENSIVE CIVIL LEGAL ASSISTANCE TO LOW-INCOME PERSONS IN OHIO. NEARLY 25% OF OHIO'S POVERTY POPULATION LIVES IN OUR 32 COUNTY SERVICE AREA. OUR ADMINISTRATIVE OFFICES AND HEADQUARTERS ARE LOCATED IN TOLEDO AT THE CENTER FOR EQUAL JUSTICE. IN 2023, ABLE AND LAWO RECEIVED 12,097 REQUESTS FOR HELP, WORKED ON 7,222 CASES, AND CLOSED 4,868 CASES BENEFITTING 18,380 PEOPLE. ABLE AND LAWO ALSO SECURED $8,800,388 IN MONETARY BENEFITS FOR THEIR CLIENTS. 9283787 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 1 1 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 1 7 0 1 92 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 21 21 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X NIKOLETA COOK 4199302511 525 JEFFERSON SUITE 300 TOLEDO OH 43604 CASSANDRA ANDRES RICE PRESIDENT 1.50 2.00 X X 0 0 0 BARRY F LUSE VICE PRESIDENT 1.50 2.00 X X 0 0 0 KHADIJAH H ALI VICE PRESIDENT 1.50 2.00 X X 0 0 0 NATHAN TURNER SECRETARY 1.50 2.00 X X 0 0 0 BRANDON DOBYNS TREASURER 1.50 2.00 X X 0 0 0 CATHERINE BITWAYIKI TRUSTEE 1.50 1.50 X 0 0 0 REBECCA FAHIM TRUSTEE 1.50 1.50 X 0 0 0 TWILA FERGUSON TRUSTEE 1.50 1.50 X 0 0 0 ETHEL WASHINGTON-HARRIS TRUSTEE 1.50 1.50 X 0 0 0 THOMAS J LUCENTE JR TRUSTEE 1.50 1.50 X 0 0 0 EVE MITRO TRUSTEE 1.50 1.50 X 0 0 0 LESLIE MURRAY TRUSTEE 1.50 1.50 X 0 0 0 VICTOR H PEREZ TRUSTEE 1.50 1.50 X 0 0 0 LINDSEY POSEY TRUSTEE 1.50 1.50 X 0 0 0 THOMAS J SCHAFFER TRUSTEE 1.50 2.00 X 0 0 0 PAMELA SULLIVAN TRUSTEE 1.50 1.50 X 0 0 0 KATHRYN A WATSON TRUSTEE 1.50 1.50 X 0 0 0 MECHELLE ZAROU TRUSTEE 1.50 1.50 X 0 0 0 CARASUSANA WALL TRUSTEE 1.50 1.50 X 0 0 0 JORDAN JENNINGS TRUSTEE 1.50 1.50 X 0 0 0 ROBERT TUCKER TRUSTEE 1.50 1.50 X 0 0 0 HEATHER HALL INTERIM EXECUTIVE DIRECTOR 48.00 1.00 X 125124 0 26821 NIKOLETA COOK CHIEF FINANCIAL OFFICER 40.00 0.00 X 116479 0 1902 JANET HALES OUTGOING EXECUTIVE DIRECTOR 49.00 1.00 X 40374 0 4621 REBECCA STEINHAUSER MANAGING ATTORNEY 46.00 0.00 X 106680 0 14864 JESUS SALAS SENIOR ATTORNEY 38.00 0.00 X 124893 0 6735 MARK HELLER SENIOR ATTORNEY 38.00 0.00 X 123693 0 6670 DENISE FORD SAXON DIRECTOR OF HUMAN RESOURCES 43.00 0.00 X 103036 0 14790 MATTHEW CURRIE MANAGING ATTORNEY 36.00 0.00 X 108772 0 5867 849051 0 82270 7 0 1 0 0 43875 95782 41846 2289934 9402309 11873746 CONTRACTED SERVICES 541900 652535 652535 RELATED PARTY RENTAL INCOME 532000 75975 75975 ATTORNEY FEES RECEIVED 541100 20250 20250 748760 242077 242077 65 -65 -65 -65 29299 95782 86793 -57494 -57494 CY PRES AWARD 541100 100000 100000 OTHER REVENUE 541100 62955 62955 162955 12969979 748760 0 347473 1838654 1838654 315321 30289 284936 96 4822401 4360116 391270 71015 176424 157494 16412 2518 727159 654931 66249 5979 404547 348819 50297 5431 65783 65783 56719 56719 1068 1068 382218 340121 38281 3816 428472 390301 32226 5945 255246 241940 11878 1428 278796 251877 23067 3852 107036 106927 109 1080 1080 39024 37031 1693 300 172693 172693 36215 31658 3884 673 FUNDRAISING DISBURSEMEN 105421 105421 TRAINING 69650 66313 3321 16 INTERCOMPANY CHARGES 62007 62007 RECRUITMENT 58200 49593 8600 7 94357 76160 967 17230 10498491 9283787 990977 223727 2376157 1177674 4124919 8391545 903046 555219 16858 26014 7446749 3023004 4142775 4423745 98662 115523 971476 775695 12633893 15465415 374403 527497 878126 766714 74720 70499 578685 1065009 1631550 1452457 3537484 3882176 X 9337790 11902381 -241381 -319142 9096409 11583239 12633893 15465415 2471488 15342 0 X 0 1 X 1 1 1 X 8024638 7452883 7917541 9988213 11873746 45257021 8024638 7452883 7917541 9988213 11873746 45257021 45257021 32881 21599 2023 32833 242077 331413 357891 117286 38371 107996 192254 813798 46402232 3987614 0.97530 0.97710 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2019 AMOUNT: $ 209,037. 2020 AMOUNT: $ 115,353. 2021 AMOUNT: $ 33,674. 2022 AMOUNT: $ 44,610. 2023 AMOUNT: $ 162,955. FUNDRAISING - 2019 AMOUNT: $ 148,854. 2020 AMOUNT: $ 1,933. 2021 AMOUNT: $ 4,697. 2022 AMOUNT: $ 63,386. 2023 AMOUNT: $ 29,299. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 5716 0 0 5716 0 PART II-B, LINE 1: VARIOUS EMPLOYEES SPEND A DE MINIMIS PART OF THEIR TIME INFLUENCING LEGISLATION. 0 1 X 98662 17928 1067 115523 119160 -19438 1060 98662 104379 15828 1047 119160 91009 100 14333 1063 104379 74963 17007 600 361 91009 1.00000 1 0 163526 163526 6002828 2231744 3771084 8350 8350 0 292964 257492 35472 979081 525418 453663 4423745 CLIENT TRUST ACCOUNTS 80058 OPERATING RIGHT-OF-USE ASSETS 644735 FINANCING RIGHT-OF-USE-ASSETS 50902 775695 RELATED PARTY PAYABLE TO LEGAL AID FOUNDATION OF WESTERN OHIO 578000 RELATED PARTY PAYABLE TO LEGAL AID OF WESTERN OHIO 141118 OPERATING LEASE LIABILITIES 681906 FINANCING LEASE LIABILITIES 51433 1452457 X PART IV, LINE 2B: ADVOCATES FOR BASIC LEGAL EQUALITY, INC. MAINTAINS ESCROW ACCOUNTS ON BEHALF OF CLIENTS. PART V, LINE 4: ADVOCATES FOR BASIC LEGAL EQUALITY, INC. MAINTAINS ENDOWMENT FUNDS TO USE IN SUPPORT OF ITS EXEMPT PURPOSE. PART X, LINE 2: MANAGEMENT OF THE ORGANIZATION IS REQUIRED TO DETERMINE WHETHER A TAX POSITION OF THE ORGANIZATION IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT OF THE ORGANIZATION IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY CHANGE IN THE NEXT 12 MONTHS. HOWEVER, MANAGEMENT'S CONCLUSIONS MAY BE SUBJECT TO REVIEW AND ADJUSTMENT AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, NEW TAX LAWS, REGULATIONS, AND ADMINISTRATIVE INTERPRETATIONS (INCLUDING RELEVANT COURT DECISIONS). THE ORGANIZATION'S FEDERAL TAX RETURNS FOR THE PRIOR THREE YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. NO INTEREST OR PENALTIES WERE INCURRED OR RECOGNIZED IN 2023 OR 2022. X X X X X X X 1 OH ANNUAL DINNER TOLEDO 68707 55924 12783 393 13233 35044 ANNUAL DINNER DAYTON 48464 39858 8606 722 900 6679 21567 1 7910 0 7910 743 7512 125081 95782 29299 1115 900 20655 64123 86793 -57494 1 LEGAL AID OF WESTERN OHIO INC 525 JEFFERSON STE 400 TOLEDO OH 436041373 341485732 501(C)(3) 1838654 0 SUPPORT 1 0 PART I, LINE 2: THE GRANTEES' ACCOUNTING SYSTEMS MAINTAIN THE DETAIL OF REVENUES AND EXPENSES BY GRANT. THE REVENUE AND EXPENSE RESULTS ARE THEN REPORTED TO THE FILING ORGANIZATION IN ACCORDANCE WITH THE TERMS AND CONDITIONS OF THE GRANT. X X 0 0 0 0 0 0 0 0 0 HEATHER HALL INTERIM EXECUTIVE DIRECTOR 125124 0 0 0 0 0 7750 0 19071 0 151945 0 0 0 PART I, LINE 3 THE EXECUTIVE DIRECTOR'S COMPENSATION IS BASED ON SEVERAL FACTORS, INCLUDING PERFORMANCE AND COMPENSATION PAID FOR COMPARABLE POSITIONS IN OTHER SIMILAR ORGANIZATIONS. A RECOMMENDATION WAS PRESENTED BY THE EXECUTIVE COMMITTEE TO THE BOARD FOR APPROVAL IN 2023. FORM 990, PART I, LINE 16B, EXPENSES: A PORTION OF THE TOTAL FUNDRAISING EXPENSES REPRESENT DISTRIBUTIONS TO A RELATED PARTY, LEGAL AID OF WESTERN OHIO, INC. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S GOVERNING BODY WAS PROVIDED AN ELECTRONIC COPY OF THE FORM 990 WITH A 5-DAY COMMENT PERIOD. FORM 990, PART VI, SECTION B, LINE 12C ADVOCATES FOR BASIC LEGAL EQUALITY, INC. REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 DURING 2022 AND 2023, ABLE ENGAGED A CONSULTANT WHO CONDUCTED AN ASSESSMENT OF THE POSITIONS IN EACH COMPENSATION BAND AND RECOMMENDED SOME CHANGES. THE CONSULTANT ALSO CONDUCTED A MARKET ANALYSIS OF EACH BAND, EXAMINING THE COMPENSATION THAT SIMILAR ORGANIZATIONS PAID FOR THE SAME OR COMPARABLE POSITIONS, AND RECOMMENDED REVISED LEVELS OF COMPENSATION FOR EACH BAND. BASED ON THE ASSESSMENT OF THE BANDS AND THE MARKET ANALYSIS, STAFF RECOMMENDED CHANGES IN THE BANDS AND INCREASES IN COMPENSATION. ABLE'S HUMAN RESOURCES COMMITTEE AND THE FINANCE AND AUDIT COMMITTEE REVIEWED THE RECOMMENDATIONS BY STAFF AT SEPARATE MEETINGS HELD ON FEBRUARY 7, 2023, AND RECOMMENDED APPROVAL BY THE EXECUTIVE COMMITTEE. THE EXECUTIVE COMMITTEE ACCEPTED THE RECOMMENDATIONS OF THE HUMAN RESOURCES COMMITTEE AND THE FINANCE AND AUDIT COMMITTEE AT ITS MEETING OF FEBRUARY 9, 2023. THE BOARD OF TRUSTEES SUBSEQUENTLY RATIFIED THE DECISION OF THE EXECUTIVE COMMITTEE AT ITS MEETING OF MARCH 30, 2023. AT ITS JUNE 29, 2023, MEETING THE BOARD APPROVED ADDITIONAL INCREASES IN COMPENSATION FOR SOME EMPLOYEES TO ADDRESS DISPARITIES IN COMPENSATION. THE EXECUTIVE DIRECTOR'S COMPENSATION IS BASED ON SEVERAL FACTORS, INCLUDING PERFORMANCE AND COMPENSATION PAID FOR COMPARABLE POSITIONS IN OTHER SIMILAR ORGANIZATIONS. THE BOARD APPOINTED A NEW EXECUTIVE DIRECTOR FOR ABLE AND SET THE EXECUTIVE DIRECTOR'S COMPENSATION IN MARCH 2024. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. LEGAL AID FOUNDATION OF WESTERN OHIO INC 525 JEFFERSON STE 300 TOLEDO OH 43604 341892945 SUPPORT ADVOCATES FOR BASIC LEGAL EQUALITY, INC. OH 501(C)(3) LINE 12B, II N/A 1 LEGAL AID OF WESTERN OHIO INC 525 JEFFERSON STE 400 TOLEDO OH 43604 341485732 FREE LEGAL ASSISTANCE OH 501(C)(3) LINE 7 N/A 0 0 1 1 0 1 0 0 0 0 1 1 1 1 1 0 1 1 0 0 LEGAL AID FOUNDATION OF WESTERN OHIO INC E 578000 AUDITED VALUE