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Nonprofiteer
← APPALACHIAN RESEARCH & DEFENSE FUND OF KY INC

Form 990 for tax year 2025

Filed by APPALACHIAN RESEARCH & DEFENSE FUND OF KY INC.

Totals

Total revenue
$6,247,171
Total expenses
$6,631,052
Contributions and grants received
$5,922,039
Grants paid
$0
Program service revenue
$120,670
Investment income
$199,767
Other revenue
$4,695
Total assets, end of year
$6,662,613
Total liabilities, end of year
$611,613
Net assets or fund balances, end of year
$6,051,000
Program services expenses (Part IX)
$5,452,869
Management and general expenses
$819,315
Fundraising expenses
$358,868
Program service expenses (Part III)
$5,452,869

Program services were 82.2% 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.

  • 1e · Government grants (contributions)

    $5,759,192

  • 1f · All other contributions, gifts and grants

    $162,847

  • 2a · Program service revenue: Attorney Fees

    total $120,670 · related or exempt $120,670

  • 2f · All other program service revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 3 · Investment income

    total $159,455 · excluded $159,455

  • 6c · Rental income or loss

    real property $0 · personal property $0

  • 7a · Gross sales of assets other than inventory

    securities $588,749 · other assets $0

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

    securities $548,248 · other assets $189

  • 7c · Gain or loss

    securities $40,501 · other assets -$189

  • 7d · Net gain or loss

    total $40,312 · excluded $40,312

  • 8c · Net income from fundraising events

    total $0

  • 11a · Other revenue: Miscellaneous Income

    total $4,695 · excluded $4,695

  • 11d · All other revenue

    total $0 · related or exempt $0 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    $4,695

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $370,513 · program services $119,589 · management and general $67,472 · fundraising $183,452

  • 7 · Other salaries and wages

    total $3,515,758 · program services $3,043,786 · management and general $415,666 · fundraising $56,306

  • 8 · Pension plan contributions

    total $611,596 · program services $537,144 · management and general $67,734 · fundraising $6,718

  • 9 · Other employee benefits

    total $627,584 · program services $538,709 · management and general $73,969 · fundraising $14,906

  • 10 · Payroll taxes

    total $292,960 · program services $242,339 · management and general $35,691 · fundraising $14,930

  • 11b · Fees: legal

    total $36,201 · program services $36,201

  • 11c · Fees: accounting

    total $43,400 · program services $35,896 · management and general $5,291 · fundraising $2,213

  • 11f · Fees: investment management

    total $21,659 · management and general $21,659

  • 11g · Fees: other

    total $363,461 · program services $300,618 · management and general $44,308 · fundraising $18,535

  • 13 · Office expenses

    total $155,298 · program services $128,447 · management and general $18,932 · fundraising $7,919

  • 14 · Information technology

    total $145,687 · program services $120,498 · management and general $17,760 · fundraising $7,429

  • 16 · Occupancy

    total $98,770 · program services $81,692 · management and general $12,041 · fundraising $5,037

  • 17 · Travel

    total $157,450 · program services $130,227 · management and general $19,194 · fundraising $8,029

  • 22 · Depreciation, depletion and amortization

    total $37,261 · program services $33,085 · management and general $4,176

  • 23 · Insurance

    total $58,032 · program services $47,999 · management and general $7,074 · fundraising $2,959

  • 24a · Other expenses: Library expenses

    total $31,515 · program services $26,066 · management and general $3,842 · fundraising $1,607

  • 24b · Other expenses: Fundraising

    total $26,943 · fundraising $26,943

  • 24c · Other expenses: Dues and fees

    total $22,794 · program services $18,853 · management and general $2,779 · fundraising $1,162

  • 24d · Other expenses: Miscellaneous expenses

    total $14,170 · program services $11,720 · management and general $1,727 · fundraising $723

  • 24e · All other expenses

    total $0 · program services $0 · management and general $0 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $13,060 · end of year $15,803

  • 2 · Savings and temporary cash investments

    beginning of year $3,224,577 · end of year $2,257,628

  • 3 · Pledges and grants receivable

    beginning of year $613,367 · end of year $605,837

  • 5 · Loans and receivables from officers and key people

    beginning of year $0 · end of year $0

  • 6 · Loans and receivables from disqualified persons

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $200,920 · end of year $260,709

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

    $1,071,419

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

    $444,367

  • 10c · Land, buildings and equipment, net

    beginning of year $545,549 · end of year $627,052

  • 11 · Investments: publicly traded securities

    beginning of year $2,563,984 · end of year $2,883,158

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 15 · Other assets

    beginning of year $24,190 · end of year $12,426

  • 17 · Accounts payable and accrued expenses

    beginning of year $571,187 · end of year $425,956

  • 19 · Deferred revenue

    beginning of year $380,388 · end of year $164,480

  • 21 · Escrow or custodial account liability

    beginning of year $6,060 · end of year $9,251

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 25 · Other liabilities

    beginning of year $23,690 · end of year $11,926

  • 27 · Net assets without donor restrictions

    beginning of year $5,836,739 · end of year $5,820,267

  • 28 · Net assets with donor restrictions

    beginning of year $367,583 · end of year $230,733

Mission and programs · 2025

Mission

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.

Activities or mission (Part I)

To provide high quality civil legal services to low income and other vulnerable populations to Appalachian Kentuckians.

  • 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.

    Expenses $5,452,869 · Revenue $120,670

As filed on the 2025 return.

Listed in Part VII

  • Carolyn Layne

    Board Chair

    Total calculated
    $0
    Hours/week
    1

  • Emily Campbell

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Travis Rossman

    Vice Chair

    Total calculated
    $0
    Hours/week
    1

  • Alex Gibson

    Board Member - Start 04/25

    Total calculated
    $0
    Hours/week
    1

  • Damon Preston

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Daniel Venters

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Donald Jones

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Edna Bland

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Jessica Back

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Joseph Lane

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Laura Oliver

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Linda Adams

    Board Member - Start 04/25

    Total calculated
    $0
    Hours/week
    1

  • Marilyn Morgan

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Melissa Henke

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Patricia Thomas

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Thomas Hollon

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Angeleigh Dorsey

    Executive Director

    Total calculated
    $184,570
    From this org
    $138,692
    From related orgs
    $0
    Other
    $45,878
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $138,692
    Bonus
    $0
    Other
    $0
    Deferred
    $27,330
    Nontaxable benefits
    $18,548
    Filer's total
    $184,570

  • Evan Smith

    Advocacy Director

    Total calculated
    $159,453
    From this org
    $115,952
    From related orgs
    $0
    Other
    $43,501
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $115,952
    Bonus
    $0
    Other
    $0
    Deferred
    $22,255
    Nontaxable benefits
    $21,246
    Filer's total
    $159,453

  • LaDonna Lemaster

    CFO - Exit 01/25

    Total calculated
    $26,491
    From this org
    $15,026
    From related orgs
    $0
    Other
    $11,465
    Hours/week
    37.5

  • Kristie Goff

    Directing Attorney

    Total calculated
    $132,835
    From this org
    $102,539
    From related orgs
    $0
    Other
    $30,296
    Hours/week
    37.5

  • Melissa Tidwell

    Directing Attorney

    Total calculated
    $131,047
    From this org
    $100,905
    From related orgs
    $0
    Other
    $30,142
    Hours/week
    37.5

  • Stephanie Flanary

    Directing Attorney

    Total calculated
    $156,330
    From this org
    $120,033
    From related orgs
    $0
    Other
    $36,297
    Hours/week
    37.5

    Schedule J breakdown matched by us

    Base
    $120,033
    Bonus
    $0
    Other
    $0
    Deferred
    $23,366
    Nontaxable benefits
    $12,931
    Filer's total
    $156,330

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 · Form 990 of other organizations
  • 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

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2025
Filed
22 July 2026
IRS schema version
2025v4.2
Source object
202622039349301357

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