2024-09-30T12:41:29-05:00 2023-12-31 410746749 CLIFTONLARSONALLEN LLP 1785 INDIAN WOOD CIRCLE MAUMEE OH 43537 990 2023-01-01 341485732 LEGAL AID OF WESTERN OHIO INC LEGA 4199302511 525 JEFFERSON 400 TOLEDO OH 43604 KEVIN C MULDER EXECUTIVE DIRECTOR 4199302511 2024-09-27 1 0 CAITLIN BAINTER P01985124 4197942000 2024-09-27 2023 2024-10-15 13:58:12Z LAWO KEVIN C MULDER 525 JEFFERSON 400 TOLEDO OH 43604 8582897 0 X HTTP://WWW.LAWOLAW.ORG X 1985 OH LEGAL AID OF WESTERN OHIO, INC. (LAWO) 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, AND EQUAL JUSTICE AND ECONOMIC OPPORTUNITY. 21 21 74 317 0 0 7565431 8354371 86832 75477 75 139 37929 152910 7690267 8582897 292472 330370 0 0 5686634 6034907 0 0 7796 1787377 2160591 7766483 8525868 -76216 57029 959638 1485332 1504730 1973395 -545092 -488063 X LEGAL AID OF WESTERN OHIO, INC. (LAWO) IS A NON-PROFIT LAW FIRM THAT PROVIDES HIGH QUALITY LEGAL ASSISTANCE IN CIVIL MATTERS TO HELP ELIGIBLE LOW-INCOME INDIVIDUALS AND GROUPS ACHIEVE SELF-RELIANCE, AND EQUAL JUSTICE AND ECONOMIC OPPORTUNITY. 0 0 8231590 330370 75477 LAWO REPRESENTS CLIENTS IN SEVERAL AREAS OF LAW, INCLUDING DOMESTIC VIOLENCE AND OTHER FAMILY-LAW RELATED ISSUES; HOUSING, INCLUDING ISSUES SURROUNDING PUBLIC HOUSING AND HOUSING CONDITIONS; ACCESS TO GOVERNMENT BENEFITS; DEBT COLLECTION DEFENSE AND BANKRUPTCY; CONSUMER FRAUD ISSUES; EDUCATION AND EMPLOYMENT; HUMAN TRAFFICKING; AND THE LEGAL PROBLEMS THAT AGRICULTURAL WORKERS, VETERANS, THE HOMELESS, AND OLDER ADULTS FACE.EACH YEAR LAWO'S EXPERIENCED STAFF OF ATTORNEYS, PARALEGALS, AND SUPPORT PERSONNEL PROVIDE HIGH QUALITY LEGAL ASSISTANCE TO THOUSANDS OF INDIVIDUALS AND GROUPS LIVING IN POVERTY THROUGHOUT 32 COUNTIES IN NORTHWEST AND WEST CENTRAL OHIO AND AGRICULTURAL WORKERS THROUGHOUT THE STATE. WE HAVE OFFICES LOCATED IN DAYTON, DEFIANCE, FINDLAY, LIMA, SANDUSKY, SPRINGFIELD, AND TOLEDO.IN 2023 WE MET THE LEGAL NEEDS OF OUR CLIENTS WORKING IN CONJUNCTION WITH OUR PARTNER LAW FIRM, ADVOCATES FOR BASIC LEGAL EQUALITY, INC. (ABLE). THE SERVICES WE PROVIDED BENEFITED CHILDREN, OLDER ADULTS, 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, AND AGRICULTURAL WORKERS, AMONG OTHERS. OUR ATTORNEYS AND ADVOCATES WORK IN AREAS THAT PRIVATE ATTORNEYS USUALLY DO NOT, INCLUDING REPRESENTATION OF TENANTS, LOW-INCOME HOMEOWNERS, IMMIGRANTS, VETERANS, PEOPLE WITH DISABILITIES, AND PEOPLE SEEKING GOVERNMENT ASSISTANCE.WHAT WE DO IS IMPORTANT TO ALL MEMBERS OF THE COMMUNITY. WE PROVIDE POWERFUL SOLUTIONS TO CRITICAL SOCIETAL ISSUES. THROUGH OUR EFFORTS, MILLIONS OF DOLLARS ARE RETURNED TO THE COMMUNITY OR SAVED FOR OUR CLIENTS. WE CONSERVE VALUABLE COMMUNITY RESOURCES BY ADDRESSING ISSUES BEFORE THEY BECOME A CRISIS AND WORK WITH OTHER NON-PROFIT SERVICE PROVIDERS TO PROVIDE A HOLISTIC APPROACH TO ADVOCACY FOR LOW-INCOME INDIVIDUALS AND FAMILIES.TOGETHER LAWO AND ABLE CONSTITUTE THE LARGEST PROVIDERS OF FREE, COMPREHENSIVE CIVIL LEGAL ASSISTANCE TO LOW-INCOME PERSONS IN OHIO. NEARLY 24% OF OHIO'S POVERTY POPULATION LIVES IN OUR 32 COUNTY SERVICE AREA. LAWO ALSO SERVES AGRICULTURAL WORKERS THROUGHOUT THE STATE. OURADMINISTRATIVE OFFICES AND HEADQUARTERS ARE LOCATED IN TOLEDO AT THE CENTER FOR EQUAL JUSTICE. IN 2023, LAWO RECEIVED 11,131 REQUESTS FOR HELP, WORKED ON 5,530 CASES, AND CLOSED 4,252 CASES. OUR ADVOCACY IN 2023 BENEFITED 12,890 PERSONS. LAWO ALSO SECURED $6,539,696 IN MONETARY BENEFITS FOR ITS CLIENTS. 8231590 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 10 0 1 74 1 0 0 0 0 0 0 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 STE 300 TOLEDO OH 43604 CASSANDRA ANDRES RICE PRESIDENT 1.50 2.00 X X 0 0 0 BRANDON DOBYNS TREASURER 1.50 2.00 X X 0 0 0 KHADIJAH H ALI VICE PRESIDENT 1.50 2.00 X X 0 0 0 NATHAN D TURNER SECRETARY 1.50 2.00 X X 0 0 0 REBECCA FAHIM TRUSTEE 1.50 1.50 X 0 0 0 JORDAN JENNINGS TRUSTEE 1.50 1.50 X 0 0 0 CATHERINE BITWAYIKI 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 CARASUSANA WALL 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 ROBERT TUCKER 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 BARRY LUSE TRUSTEE 1.50 2.00 X 0 0 0 KEVIN MULDER EXECUTIVE DIRECTOR 54.00 0.00 X 142710 0 24515 PATRICIA HERNANDEZ DIRECTOR OF ADVOCACY 48.00 0.00 X 112472 0 23386 DEBRA JENNINGS MANAGING ATTORNEY 36.00 0.00 X 105149 0 13118 LUCINDA WELLER MANAGING ATTORNEY 40.00 0.00 X 104035 0 12911 VERONICA MARTINEZ MANAGING ATTORNEY 39.00 0.00 X 110049 0 21167 NANCY NAVA WADE SENIOR ATTORNEY 36.00 0.00 X 103175 0 30743 677590 0 125840 6 0 1 0 0 11500 1838654 1778838 4725379 8354371 CONTRACTED SERVICES 541900 63287 63287 RELATED PARTY RENTAL I 532000 12190 12190 75477 139 139 CY PRES AWARD 900003 100000 100000 MISCELLANEOUS 900003 52910 52910 152910 8582897 75477 0 153049 330370 330370 167225 163371 3854 4463080 4453945 8550 585 164493 164314 179 900939 898032 2170 737 339170 331159 7739 272 25224 25224 46208 46208 296912 296822 90 283756 283613 143 205059 205024 35 317364 317272 92 65525 65525 85456 85456 14156 14156 37840 37823 17 ALLOCATED OVERHEAD 588935 530041 58444 450 DUES & SUBS 93389 93360 29 SUPPORT AND OTHER SERVI 55800 55800 CLIENT/COMMUNITY ED 15972 15972 28995 27682 1313 8525868 8231590 286482 7796 166733 212914 31298 15933 389704 462825 49308 141118 34028 46239 42479 42479 0 0 288567 606303 959638 1485332 301776 378810 211054 338774 93690 24360 898210 1231451 1504730 1973395 X -548592 -490813 3500 2750 -545092 -488063 959638 1485332 57029 0 X 0 1 X 1 1 1 X 6648799 7103739 6458066 7565431 8354371 36130406 6648799 7103739 6458066 7565431 8354371 36130406 36130406 481 21259 12000 5000 139 38879 11200 3125 17100 32929 152910 217264 36386549 441165 0.99300 0.99520 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2019 AMOUNT: $ 11,200. 2020 AMOUNT: $ 3,125. 2021 AMOUNT: $ 17,100. 2022 AMOUNT: $ 32,929. 2023 AMOUNT: $ 152,910. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 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 0 1 1 42479 42479 0 0 CLIENT TRUST ACCOUNT AND DEPOSITS 25791 OPERATING RIGHT-OF-USE ASSETS 513280 FINANCING RIGHT-OF-USE ASSETS 67232 606303 RELATED PARTY PAYABLES 646000 OPERATING LEASE LIABILITIES 516782 FINANCING LEASE LIABILITIES 68669 1231451 X 8560142 0 8560142 22755 22755 8582897 8503113 -22755 -22755 8525868 0 8525868 PART IV, LINE 2B: LEGAL AID OF WESTERN OHIO, INC. MAINTAINS ESCROW ACCOUNTS ON BEHALF OF CLIENTS. PART V, LINE 4: ADVOCATES FOR BASIC LEGAL EQUALITY, INC., A RELATED ORGANIZATION, MAINTAINS ENDOWMENT FUNDS IN SUPPORT OF THE ORGANIZATIONS' MUTUAL EXEMPT PURPOSE. PART X, LINE 2: MANAGEMENT OF LAWO IS REQUIRED TO DETERMINE WHETHER A TAX POSITION OF LAWO 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 LAWO 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 TWELVE 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). LAWO'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. PART XI, LINE 4B - OTHER ADJUSTMENTS: LEGAL AID LINE CONTRACTED SERVICES 22,755. PART XII, LINE 2D - OTHER ADJUSTMENTS: LEGAL AID LINE CONTRACTED SERVICES -22,755. 1 TOLEDO BAR ASSOCIATION 311 NORTH SUPERIOR STREET TOLEDO OH 43604 344428948 501(C)(6) 77500 0 SUPPORT GREATER DAYTON VLP 610 PERFORMANCE PLACE 109 N MAIN ST DAYTON OH 45402 311251172 501(C)(3) 159438 0 SUPPORT ADVOCATES FOR BASIC LEGAL EQUALITY INC 525 JEFFERSON NO 300 TOLEDO OH 43604 237376131 501(C)(3) 41846 0 SUPPORT FRANCISCAN SHELTERS DBA BETHANY HOUSE 6832 CONVENT BLVD SYLVANIA OH 43560 341612437 501(C)(3) 7095 0 SUPPORT CHILDREN'S RIGHTS COLLABORATIVE OF NORTHWEST OHIO 4727 WEST SYLVANIA AVENUE TOLEDO OH 43623 522094990 501(C)(3) 8006 0 SUPPORT LUCAS COUNTY JUVENILE JUSTICE CENTER ONE GOVERNMENT CENTER SUITE 600 TOLEDO OH 43604 346400806 115(1) 36485 0 SUPPORT 4 2 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 KEVIN MULDER EXECUTIVE DIRECTOR 142710 0 0 0 0 0 5699 0 18816 0 167225 0 0 0 PART I, LINE 3 IN 2022 THE BOARD CONDUCTED AN EVALUATION OF THE EXECUTIVE DIRECTOR. THE HUMAN RESOURCES COMMITTEE REVIEWED THE EVALUATION AND DOCUMENTATION OF COMPARABILITY DATA AND MADE A RECOMMENDATION TO THE BOARD. THE BOARD REVIEWED THE RECOMMENDATION AND ESTABLISHED THE EXECUTIVE DIRECTOR'S COMPENSATION AT ITS DECEMBER 2022 BOARD MEETING. THE HUMAN RESOURCES COMMITTEE CONDUCTED AN EVALUATION OF THE EXECUTIVE DIRECTOR IN 2023 BUT AN INCREASE IN COMPENSATION WAS NOT MADE UNTIL 2024. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S BOARD WAS PROVIDED AN ELECTRONIC COPY WITH A 5-DAY COMMENT PERIOD. FORM 990, PART VI, SECTION B, LINE 12C LEGAL AID OF WESTERN OHIO, 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, LAWO ENGAGED A CONSULTANT WHO CONDUCTED AN ASSESSMENT OF THE POSITIONS IN EACH 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. THE HUMAN RESOURCES COMMITTEE AND THE FINANCE & 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 & 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. IN 2022 THE BOARD CONDUCTED AN EVALUATION OF THE EXECUTIVE DIRECTOR. THE HUMAN RESOURCES COMMITTEE REVIEWED THE EVALUATION AND DOCUMENTATION OF COMPARABILITY DATA AND MADE A RECOMMENDATION TO THE BOARD. THE BOARD REVIEWED THE RECOMMENDATION AND ESTABLISHED THE EXECUTIVE DIRECTOR'S COMPENSATION AT ITS DECEMBER 2022 BOARD MEETING. THE HUMAN RESOURCES COMMITTEE CONDUCTED AN EVALUATION OF THE EXECUTIVE DIRECTOR IN 2023 BUT AN INCREASE IN COMPENSATION WAS NOT MADE UNTIL 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. ADVOCATES FOR BASIC LEGAL EQUALITY INC 525 JEFFERSON STE 300 TOLEDO OH 43604 237376131 FREE LEGAL ASSISTANCE OH 501(C)(3) LINE 7 N/A 0 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 ADVOCATES FOR BASIC LEGAL EQUALITY INC 0 0 1 1 0 1 0 0 0 0 1 1 1 1 1 0 1 1 0 0