Nonprofit · EIN 23-7376131
ADVOCATES FOR BASIC LEGAL EQUALITY
Tax-exempt · TOLEDO, OH 43604
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $14,264,636 | $11,732,867 | $2,531,769 | $17,391,584 | $3,262,991 | $14,128,593 |
| December 31, 2023 | 990 | $12,969,979 | $10,498,491 | $2,471,488 | $15,465,415 | $3,882,176 | $11,583,239 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $13,622,740
- of which government grants
- $2,620,774
- Program service revenue
- $755,087
- Investment income
- -$216,056
- Net gain from sales of assets
- -$629,177
- Net income from fundraising events
- $5,365
- Other revenue
- $102,865
Expenses
- Grants and similar amounts paid
- $1,898,662
- Compensation of officers, directors and key employees
- $474,296
- Other salaries and wages
- $5,622,383
- Salaries, compensation and benefits (total)
- $7,546,128
- Professional fundraising fees
- $0
- Legal fees
- $94,630
- Accounting fees
- $48,082
- Occupancy
- $281,189
- Travel
- $131,336
- Depreciation
- $170,910
- Program services (functional)
- $10,067,729
- Management and general (functional)
- $1,340,781
- Fundraising (functional)
- $324,357
Balance sheet and other
- Total assets, start of year
- $15,465,415
- Total assets, end of year
- $17,391,584
- Total liabilities, end of year
- $3,262,991
- Net assets, end of year
- $14,128,593
- Land, buildings and equipment
- $3,905,971
- Publicly traded securities
- $130,859
- Net assets without donor restrictions
- $14,458,025
- Net assets with donor restrictions
- -$329,432
- Gross receipts
- $15,029,292
- Employees
- 103
- Volunteers
- 25
- Year formed
- 1969
- State of legal domicile
- OH
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| HEATHER L HALL | DEPUTY DIRECTOR Officer | 48 | $147,336 | $27,128 |
| NIKOLETA I COOK | DIRECTOR OF FINANCE Officer | 40 | $127,549 | $24,006 |
| MAKIEDAH MESSAM | EXECUTIVE DIRECTOR (FROM 3/24) Officer | 42 | $134,613 | $13,661 |
| KATHLEEN C KERSH | MANAGING ATTORNEY Highest-paid employee | 42 | $108,268 | $34,173 |
| JESUS SALAS | MANAGING ATTORNEY (THRU 12/24) Highest-paid employee | 38 | $132,999 | $7,277 |
| REBECCA STEINHAUSER | MANAGING ATTORNEY Highest-paid employee | 44 | $115,717 | $15,775 |
| MARK HELLER | SENIOR ATTORNEY Highest-paid employee | 41 | $120,397 | $6,588 |
| MATTHEW N CURRIE | MANAGING ATTORNEY Highest-paid employee | 36 | $119,364 | $6,532 |
| JANET HALES | FORMER EXECUTIVE DIRECTOR Former | 1.5 | $97,000 | $0 |
| CASSANDRA ANDRES | PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| KHADIJAH H ALI | VICE PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| ROBERT TUCKER | VICE PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| NATHAN D TURNER | SECRETARY Trustee or director, Officer | 1.5 | $0 | $0 |
| BRANDON E DOBYNS | TREASURER Trustee or director, Officer | 1.5 | $0 | $0 |
| HEATHER L ALLRED | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
19 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CATHERINE BITWAYIKI | TRUSTEE Trustee or director | 1.5 | $0 |
| CLAYTON CRATES | TRUSTEE Trustee or director | 1.5 | $0 |
| AMANDA DAVIS | TRUSTEE Trustee or director | 1.5 | $0 |
| ANDREA DE LA ROCA | TRUSTEE Trustee or director | 1.5 | $0 |
| ANNA DELP | TRUSTEE Trustee or director | 1.5 | $0 |
| TWILA R FERGUSON | TRUSTEE Trustee or director | 1.5 | $0 |
| JOHN F HALL | TRUSTEE Trustee or director | 1.5 | $0 |
| SAUNDRA HOLMES | TRUSTEE Trustee or director | 1.5 | $0 |
| JORDAN JENNINGS | TRUSTEE Trustee or director | 1.5 | $0 |
| ALEX LAVELLE | TRUSTEE Trustee or director | 1.5 | $0 |
| THOMAS J LUCENTE JR | TRUSTEE Trustee or director | 1.5 | $0 |
| EVE MITRO | TRUSTEE Trustee or director | 1.5 | $0 |
| LINDSEY POSEY | TRUSTEE Trustee or director | 1.5 | $0 |
| JAMES STAHLER | TRUSTEE Trustee or director | 1.5 | $0 |
| CARASUSANA CARA WALL | TRUSTEE Trustee or director | 1.5 | $0 |
| ETHEL WASHINGTON-HARRIS | TRUSTEE Trustee or director | 1.5 | $0 |
| KATHRYN A WATSON | TRUSTEE Trustee or director | 1.5 | $0 |
| KARI L WHITE | TRUSTEE Trustee or director | 1.5 | $0 |
| MECHELLE ZAROU | TRUSTEE Trustee or director | 1.5 | $0 |
990 for the year ended December 31, 2023: 29 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| HEATHER HALL | INTERIM EXECUTIVE DIRECTOR Officer | 48 | $125,124 | $26,821 |
| JESUS SALAS | SENIOR ATTORNEY Highest-paid employee | 38 | $124,893 | $6,735 |
| MARK HELLER | SENIOR ATTORNEY Highest-paid employee | 38 | $123,693 | $6,670 |
| REBECCA STEINHAUSER | MANAGING ATTORNEY Highest-paid employee | 46 | $106,680 | $14,864 |
| NIKOLETA COOK | CHIEF FINANCIAL OFFICER Officer | 40 | $116,479 | $1,902 |
| DENISE FORD SAXON | DIRECTOR OF HUMAN RESOURCES Highest-paid employee | 43 | $103,036 | $14,790 |
| MATTHEW CURRIE | MANAGING ATTORNEY Highest-paid employee | 36 | $108,772 | $5,867 |
| JANET HALES | OUTGOING EXECUTIVE DIRECTOR Officer | 49 | $40,374 | $4,621 |
| CASSANDRA ANDRES RICE | PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| BARRY F LUSE | VICE PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| KHADIJAH H ALI | VICE PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| NATHAN TURNER | SECRETARY Trustee or director, Officer | 1.5 | $0 | $0 |
| BRANDON DOBYNS | TREASURER Trustee or director, Officer | 1.5 | $0 | $0 |
| CATHERINE BITWAYIKI | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
| REBECCA FAHIM | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
| TWILA FERGUSON | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
| ETHEL WASHINGTON-HARRIS | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
| THOMAS J LUCENTE JR | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
| EVE MITRO | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
| LESLIE MURRAY | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
| VICTOR H PEREZ | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
| LINDSEY POSEY | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
| THOMAS J SCHAFFER | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
| PAMELA SULLIVAN | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
| KATHRYN A WATSON | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
| MECHELLE ZAROU | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
| CARASUSANA WALL | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
| JORDAN JENNINGS | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
| ROBERT TUCKER | TRUSTEE Trustee or director | 1.5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 525 JEFFRSON AVE STE 300, TOLEDO, OH 43604-1094
- Principal officer (990 for 2024)
- MAKIEDAH MESSAM, 525 JEFFERSON AVE 300, TOLEDO, OH 43604
- Signed the 990
- MAKIEDAH MESSAM, EXECUTIVE DIRECTOR
- Phone
- (419) 930-2511
- Website
- WWW.ABLELAW.ORG
- Return prepared by
- CLIFTONLARSONALLEN LLP
Mission
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.
Program accomplishments
- 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 2024, ABLE AND LAWO RECEIVED 17,581 REQUESTS FOR HELP, WORKED ON 8,527 CASES, AND CLOSED 6,427 CASES BENEFITTING 27,652 PEOPLE. ABLE AND LAWO ALSO SECURED $7,505,427 IN MONETARY BENEFITS FOR THEIR CLIENTS.Expenses $10,067,729 · grants $1,898,662 · revenue $755,087
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | Not on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 23-7376131
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1974
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $17,391,584
- Income (IRS master file)
- $15,029,292
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $14,264,636 | $11,732,867 | $17,391,584 | XML |
| 990 | December 2023 | $12,969,979 | $10,498,491 | $15,465,415 | XML |
| 990 | December 2022 | $10,893,888 | $8,288,083 | $12,633,893 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 23-7376131).
Questions about ADVOCATES FOR BASIC LEGAL EQUALITY
- What is the EIN of ADVOCATES FOR BASIC LEGAL EQUALITY?
- The employer identification number (EIN) of ADVOCATES FOR BASIC LEGAL EQUALITY is 23-7376131.
- Is ADVOCATES FOR BASIC LEGAL EQUALITY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.
- Are donations to ADVOCATES FOR BASIC LEGAL EQUALITY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ADVOCATES FOR BASIC LEGAL EQUALITY file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of ADVOCATES FOR BASIC LEGAL EQUALITY due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did ADVOCATES FOR BASIC LEGAL EQUALITY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of ADVOCATES FOR BASIC LEGAL EQUALITY?
- The 990 for the year ended December 31, 2024 names MAKIEDAH MESSAM.
- Who are the officers and directors of ADVOCATES FOR BASIC LEGAL EQUALITY?
- The 990 for the year ended December 31, 2024 lists 34 people; 9 received compensation from the organization, the highest $147,336 (HEATHER L HALL, DEPUTY DIRECTOR).
- How much revenue does ADVOCATES FOR BASIC LEGAL EQUALITY have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $14,264,636, expenses of $11,732,867 and total assets of $17,391,584 at year end.
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