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Nonprofiteer
← LEGAL AID OF NORTH CAROLINA INC

Form 990 for tax year 2023

Filed by LEGAL AID OF NORTH CAROLINA INC.

Totals

Total revenue
$51,714,097
Total expenses
$46,159,207
Contributions and grants received
$49,065,614
Grants paid
$3,740,598
Program service revenue
$775,978
Investment income
$1,682,717
Other revenue
$189,788
Total assets, end of year
$29,941,246
Total liabilities, end of year
$19,712,757
Net assets or fund balances, end of year
$10,228,489
Program services expenses (Part IX)
$40,975,346
Management and general expenses
$4,814,470
Fundraising expenses
$369,391
Program service expenses (Part III)
$40,975,346

Program services were 88.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $317,982

  • 1e · Government grants (contributions)

    $35,800,960

  • 1f · All other contributions, gifts and grants

    $12,946,672

  • 2a · Program service revenue: CONTRACT REVENUE

    total $640,592 · related or exempt $640,592

  • 2b · Program service revenue: ATTORNEY FEES AWARDED

    total $135,386 · related or exempt $135,386

  • 3 · Investment income

    total $248,270 · excluded $248,270

  • 6a · Gross rents

    real property $240,430

  • 6c · Rental income or loss

    real property $240,430

  • 6d · Net rental income or loss

    total $240,430 · excluded $240,430

  • 7a · Gross sales of assets other than inventory

    other assets $1,540,000

  • 7b · Less cost or other basis and sales expenses

    other assets $105,553

  • 7c · Gain or loss

    other assets $1,434,447

  • 7d · Net gain or loss

    total $1,434,447 · related or exempt $1,434,447

  • 11a · Other revenue: OTHER REVENUE

    total -$50,642 · excluded -$50,642

  • 11e · Other revenue, total

    -$50,642

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $3,740,598 · program services $3,740,598

  • 5 · Compensation of officers, directors and key employees

    total $354,544 · program services $201,496 · management and general $153,048

  • 7 · Other salaries and wages

    total $24,630,021 · program services $21,752,096 · management and general $2,687,743 · fundraising $190,182

  • 8 · Pension plan contributions

    total $884,875 · program services $781,302 · management and general $96,782 · fundraising $6,791

  • 9 · Other employee benefits

    total $5,832,626 · program services $5,149,930 · management and general $637,936 · fundraising $44,760

  • 10 · Payroll taxes

    total $1,956,370 · program services $1,727,381 · management and general $213,976 · fundraising $15,013

  • 11b · Fees: legal

    total $384,169 · program services $384,169

  • 11c · Fees: accounting

    total $67,308 · management and general $67,308

  • 11g · Fees: other

    total $292,849 · program services $93,450 · management and general $121,297 · fundraising $78,102

  • 12 · Advertising and promotion

    total $829,371 · program services $828,492 · management and general $879

  • 13 · Office expenses

    total $532,816 · program services $494,022 · management and general $25,644 · fundraising $13,150

  • 16 · Occupancy

    total $2,482,604 · program services $2,275,738 · management and general $196,258 · fundraising $10,608

  • 17 · Travel

    total $338,343 · program services $323,476 · management and general $14,411 · fundraising $456

  • 20 · Interest

    total $231,918 · program services $231,918

  • 22 · Depreciation, depletion and amortization

    total $356,293 · program services $207,646 · management and general $148,647

  • 23 · Insurance

    total $185,485 · program services $160,068 · management and general $24,657 · fundraising $760

  • 24a · Other expenses: OTHER EXPENSE

    total $1,159,755 · program services $922,207 · management and general $236,920 · fundraising $628

  • 24b · Other expenses: TELEPHONE

    total $630,350 · program services $595,659 · management and general $32,123 · fundraising $2,568

  • 24c · Other expenses: SOFTWARE MAINT & SUPPORT

    total $346,868 · program services $273,296 · management and general $69,908 · fundraising $3,664

  • 24d · Other expenses: STAFF TRAINING

    total $323,468 · program services $305,858 · management and general $17,610

  • 24e · All other expenses

    total $598,576 · program services $526,544 · management and general $69,323 · fundraising $2,709

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $857,714 · end of year $786,916

  • 2 · Savings and temporary cash investments

    beginning of year $4,481,688 · end of year $10,157,539

  • 3 · Pledges and grants receivable

    beginning of year $8,491,650 · end of year $8,015,741

  • 4 · Accounts receivable

    beginning of year $51,852 · end of year $74,554

  • 9 · Prepaid expenses and deferred charges

    beginning of year $210,883 · end of year $222,589

  • 10a · Land, buildings and equipment: cost or other basis

    $5,558,353

  • 10b · Land, buildings and equipment: accumulated depreciation

    $3,183,198

  • 10c · Land, buildings and equipment, net

    beginning of year $2,397,600 · end of year $2,375,155

  • 12 · Investments: other securities

    beginning of year $2,224,705 · end of year $2,173,563

  • 15 · Other assets

    beginning of year $6,449,364 · end of year $6,135,189

  • 17 · Accounts payable and accrued expenses

    beginning of year $3,252,631 · end of year $3,312,623

  • 18 · Grants payable

    beginning of year $552,289 · end of year $432,492

  • 19 · Deferred revenue

    beginning of year $6,705,932 · end of year $6,584,281

  • 21 · Escrow or custodial account liability

    beginning of year $100,444 · end of year $46,773

  • 23 · Secured mortgages and notes payable

    beginning of year $3,308,232 · end of year $3,247,407

  • 25 · Other liabilities

    beginning of year $6,572,329 · end of year $6,089,181

  • 27 · Net assets without donor restrictions

    beginning of year $3,790,949 · end of year $9,401,844

  • 28 · Net assets with donor restrictions

    beginning of year $882,650 · end of year $826,645

Mission and programs · 2023

Mission

LEGAL AID OF NORTH CAROLINA IS A STATEWIDE, NONPROFIT LAW FIRM THAT PROVIDES FREE LEGAL SERVICES IN CIVIL MATTERS TO LOW-INCOME PEOPLE IN ORDER TO ENSURE EQUAL ACCESS TO JUSTICE AND TO REMOVE LEGAL BARRIERS TO ECONOMIC OPPORTUNITY.

  • LEGAL AID OF NORTH CAROLINA IS A STATEWIDE, NONPROFIT LAW FIRM THAT PROVIDES FREE LEGAL SERVICES IN CIVIL MATTERS TO LOW-INCOME PEOPLE IN ORDER TO ENSURE EQUAL ACCESS TO JUSTICE AND TO REMOVE LEGAL BARRIERS TO ECONOMIC OPPORTUNITY. LANC FOCUSES ITS ADVOCACY ON CASES THAT AFFECT ITS CLIENTS' BASIC HUMAN NEEDS - SAFETY FROM VIOLENCE, SHELTER AND INCOME - AND CASES INVOLVING SYSTEMIC AND STRUCTURAL INJUSTICES AND INEQUALITIES THAT BROADLY AFFECT LOW-INCOME NORTH CAROLINIANS. LANC'S CORE CASES INVOLVE DOMESTIC VIOLENCE, HOUSING, PUBLIC BENEFITS, CONSUMER RIGHTS, EMPLOYMENT, EDUCATION, HEALTH CARE, AND DISASTER RELIEF AND RECOVERY. CLIENTS ARE GENERALLY PEOPLE WITH INCOMES BELOW 125% OF THE FEDERAL POVERTY LEVEL. THREE-QUARTERS OF OUR CLIENTS ARE WOMEN, MANY OF WHOM HAVE MINOR CHILDREN. IN 2023, LANC HANDLED OVER 25,000 CASES IN 100 COUNTIES OF NORTH CAROLINA. LANC HAS MORE THAN 25 OFFICE LOCATIONS AND OPERATES 14 STATEWIDE OR REGIONAL PROJECTS THAT FOCUS ON DISCRETE AREAS OF LAW OR SERVE SPECIAL CLIENT POPULATIONS. LANC IS A FULL-SERVICE LAW FIRM THAT PROVIDES A COMPREHENSIVE ARRAY OF SERVICES TO CLIENTS, FROM ADVICE AND BRIEF SERVICE TO FULL REPRESENTATION IN COURT. LANC ALSO CONDUCTS SELF-HELP LEGAL WORKSHOPS THAT EDUCATE AND EMPOWER CLIENTS TO HANDLE CERTAIN BASIC LEGAL ISSUES THEMSELVES. LANC ALSO PRODUCES AND DISTRIBUTES SELF-HELP AND EDUCATIONAL RESOURCES LIKE HANDBOOKS, BROCHURES AND VIDEOS. IN ADDITION TO PROVING HIGH-QUALITY LEGAL REPRESENTATION AND COUNSEL ACROSS THE STATE TO TENS OF THOUSANDS OF LOW-INCOME HOUSEHOLDS, LANC ADMINISTERS VARIOUS PUBLIC BENEFITS PROGRAMS FOR QUALIFIED NORTH CAROLINA CITIZENS. FOR EXAMPLE, LANC IS THE ADMINISTRATOR OF THE FEDERAL ACA ENROLLMENT PROCESS IN NORTH CAROLINA. IN THIS PROJECT, LANC STAFF SERVE AS CERTIFIED NAVIGATORS TO PROVIDE OUTREACH AND ENROLLMENT SERVICES TO LOW-INCOME NORTH CAROLINA CONSUMERS ABOUT THE AFFORDABLE CARE ACT AND ASSIST THEM IN ENROLIING IN HEALTH INSURANCE PLANS. LANC IS CURRENTLY OPERATING A CALL CENTER AND ASSISTANCE PROJECT, CALLED OMBUDSMAN, ON BEHALF OF THE STATE DHHS. THIS PROJECT ASSISTS PATIENTS FROM MEDICAID-ELIGIBLE RECIPIENTS IN NORTH CAROLINA WHO ARE EXPERIENCING MEDICAID ACCESS ISSUES WITH PROVIDERS. THE OMBUDSMEN HELP PATIENTS OVERCOME OBSTACLES TO MEDICAID ELIGIBILITY AND REIMBURSEMENT, INCLUDING RESOLVING MISUNDERSTANDINGS OR MISCOMMUNICATIONS BETWEEN PATIENTS AND PROVIDERS. LANC IS A 501(C)(3) NONPROFIT ORGANIZATION THAT IS FUNDED BY A WIDE VARIETY OF SOURCES, INCLUDING FEDERAL GRANTS, STATE COURT FEES, CHARITABLE FOUNDATIONS, STATE AND LOCAL BAR ASSOCIATIONS, LAW FIRMS AND INDIVIDUALS. NEARLY HALF OF LANC'S FUNDING COMES FROM THE FEDERAL LEGAL SERVICES CORPORATION, WHICH IS FUNDED BY A CONGRESSIONAL APPROPRIATION FOR GRANTS TO CIVIL LEGAL AID ORGANIZATIONS ACROSS THE COUNTRY.

    Expenses $40,975,346 · Grants $3,740,598 · Revenue $775,978

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Ashley Campbell

    EXECUTIVE DI

    Total calculated
    $238,642
    From this org
    $225,720
    From related orgs
    $0
    Other
    $12,922
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $225,720
    Bonus
    not reported
    Other
    not reported
    Deferred
    $11,250
    Nontaxable benefits
    $1,672
    Filer's total
    $238,642

  • Jim Strand

    FINANCE

    Total calculated
    $139,673
    From this org
    $128,824
    From related orgs
    $0
    Other
    $10,849
    Hours/week
    40

  • Celia Pistolis

    DIRECTOR LIT

    Total calculated
    $136,494
    From this org
    $115,781
    From related orgs
    $0
    Other
    $20,713
    Hours/week
    40

  • Janet McAuley-Blue

    REG. MANAGIN

    Total calculated
    $128,594
    From this org
    $109,686
    From related orgs
    $0
    Other
    $18,908
    Hours/week
    40

  • Richard Klein

    REG. MANAGIN

    Total calculated
    $121,221
    From this org
    $104,162
    From related orgs
    $0
    Other
    $17,059
    Hours/week
    40

  • Lou Ann Vincent

    CONTROLLER

    Total calculated
    $120,569
    From this org
    $108,175
    From related orgs
    $0
    Other
    $12,394
    Hours/week
    40

  • Cindy M Patton - Retired

    MANAGING ATT

    Total calculated
    $109,014
    From this org
    $104,764
    From related orgs
    $0
    Other
    $4,250
    Hours/week
    40

  • Reid C Adams

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Glenn Barfield

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Janet Ward Black

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Lee Cory

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Lenneka Feliciano

    CHAIR

    Total calculated
    $0
    Hours/week
    1

  • Kristy Fleming

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Alice Freeman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Kyna Bryant Hardy

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Scott Harris

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Andrew Heath

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Timothy Hughes

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Harvey Godwin Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • James M Tally Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Jeff Kelly

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Adrienne Kennedy

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Tadra Martin

    SECRETARY

    Total calculated
    $0
    Hours/week
    1

  • Judge Linda McGee

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Clayton Morgan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • John Moschandreas

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Shalonda Regan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Latrice Robinson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Khristen Sellers

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Todd Stillerman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Natonia Trammell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Donita Twyman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • Diane Wardlow

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

  • John Buddy Wester

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

The 10 largest by cash amount. The API serves every itemized grant.

Provenance

Return type
form_990
Tax year
2023
Filed
25 February 2025
IRS schema version
2023v6.0
Source object
202520889349300107

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