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Nonprofiteer
← CUMBERLAND TRACE LEGAL SERVICES INC

Form 990 for tax year 2022

Filed by CUMBERLAND TRACE LEGAL SERVICES INC.

Totals

Total revenue
$5,003,921
Total expenses
$5,002,064
Contributions and grants received
$5,024,132
Grants paid
$0
Program service revenue
$0
Investment income
$0
Other revenue
-$20,211
Total assets, end of year
$3,398,593
Total liabilities, end of year
$734,142
Net assets or fund balances, end of year
$2,664,451
Program services expenses (Part IX)
$4,454,347
Management and general expenses
$547,717
Fundraising expenses
$0
Program service expenses (Part III)
$4,454,347

Program services were 89.1% 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

    $0

  • 1b · Membership dues

    $0

  • 1c · Fundraising events

    $0

  • 1d · Related organizations

    $0

  • 1e · Government grants (contributions)

    $4,837,561

  • 1f · All other contributions, gifts and grants

    $186,571

  • 1g · Noncash contributions included above

    $0

  • 2f · All other program service revenue

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

  • 6a · Gross rents

    real property $5,400 · personal property $0

  • 6b · Less rental expenses

    real property $0 · personal property $0

  • 6c · Rental income or loss

    real property $5,400 · personal property $0

  • 6d · Net rental income or loss

    total $5,400 · related or exempt $5,400 · unrelated business $0 · excluded $0

  • 7c · Gain or loss

    securities $0 · other assets $0

  • 8a · Fundraising events: contributions included on line 1c

    $0

  • 11d · All other revenue

    total -$25,611 · related or exempt -$25,611 · unrelated business $0 · excluded $0

  • 11e · Other revenue, total

    -$25,611

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $284,393 · program services $77,679 · management and general $206,714 · fundraising $0

  • 6 · Compensation of disqualified persons

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

  • 7 · Other salaries and wages

    total $2,540,690 · program services $2,428,384 · management and general $112,306 · fundraising $0

  • 8 · Pension plan contributions

    total $741,337 · program services $623,532 · management and general $117,805 · fundraising $0

  • 9 · Other employee benefits

    total $374,147 · program services $355,329 · management and general $18,818 · fundraising $0

  • 10 · Payroll taxes

    total $211,751 · program services $188,157 · management and general $23,594 · fundraising $0

  • 11a · Fees: management

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

  • 11b · Fees: legal

    total $11,600 · program services $11,600 · management and general $0 · fundraising $0

  • 11c · Fees: accounting

    total $23,920 · program services $0 · management and general $23,920 · fundraising $0

  • 11d · Fees: lobbying

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

  • 11e · Fees: professional fundraising services

    total $0 · fundraising $0

  • 11f · Fees: investment management

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

  • 11g · Fees: other

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

  • 12 · Advertising and promotion

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

  • 13 · Office expenses

    total $94,034 · program services $85,033 · management and general $9,001 · fundraising $0

  • 14 · Information technology

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

  • 15 · Royalties

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

  • 16 · Occupancy

    total $102,470 · program services $100,558 · management and general $1,912 · fundraising $0

  • 17 · Travel

    total $36,283 · program services $34,210 · management and general $2,073 · fundraising $0

  • 18 · Travel or entertainment for public officials

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

  • 19 · Conferences, conventions and meetings

    total $42,363 · program services $36,260 · management and general $6,103 · fundraising $0

  • 20 · Interest

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

  • 21 · Payments to affiliates

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

  • 22 · Depreciation, depletion and amortization

    total $89,935 · program services $89,935 · management and general $0 · fundraising $0

  • 23 · Insurance

    total $21,467 · program services $19,718 · management and general $1,749 · fundraising $0

  • 24a · Other expenses: Library

    total $42,280 · program services $41,330 · management and general $950 · fundraising $0

  • 24b · Other expenses: Dues and Fees

    total $14,710 · program services $13,880 · management and general $830

  • 24c · Other expenses: Contract Services to Recipients

    total $301,117 · program services $289,362 · management and general $11,755 · fundraising $0

  • 24d · Other expenses: Equipment Rental and Telephones

    total $25,226 · program services $21,563 · management and general $3,663

  • 24e · All other expenses

    total $44,341 · program services $37,817 · management and general $6,524 · fundraising $0

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $57,088 · end of year $126,270

  • 2 · Savings and temporary cash investments

    beginning of year $1,369,740 · end of year $909,398

  • 3 · Pledges and grants receivable

    beginning of year $401,578 · end of year $504,694

  • 4 · Accounts receivable

    beginning of year $0 · end of year $0

  • 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

  • 7 · Other notes and loans receivable

    beginning of year $0 · end of year $0

  • 8 · Inventories for sale or use

    beginning of year $0 · end of year $0

  • 9 · Prepaid expenses and deferred charges

    beginning of year $59,474 · end of year $63,883

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

    $2,542,999

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

    $748,651

  • 10c · Land, buildings and equipment, net

    beginning of year $1,687,404 · end of year $1,794,348

  • 11 · Investments: publicly traded securities

    beginning of year $0

  • 12 · Investments: other securities

    beginning of year $0

  • 13 · Investments: program-related

    beginning of year $0

  • 14 · Intangible assets

    beginning of year $0

  • 15 · Other assets

    beginning of year $0

  • 17 · Accounts payable and accrued expenses

    beginning of year $317,797 · end of year $375,008

  • 18 · Grants payable

    beginning of year $0 · end of year $0

  • 19 · Deferred revenue

    beginning of year $594,208 · end of year $358,792

  • 20 · Tax-exempt bond liabilities

    beginning of year $0 · end of year $0

  • 21 · Escrow or custodial account liability

    beginning of year $685 · end of year $342

  • 22 · Loans and payables to officers and key people

    beginning of year $0 · end of year $0

  • 23 · Secured mortgages and notes payable

    beginning of year $0 · end of year $0

  • 24 · Unsecured notes and loans payable

    beginning of year $0 · end of year $0

  • 27 · Net assets without donor restrictions

    beginning of year $2,162,661 · end of year $2,096,710

  • 28 · Net assets with donor restrictions

    beginning of year $499,933 · end of year $567,741

Mission and programs · 2022

Mission

The mission of Kentucky Legal Aid is to assist and enable low-income families, elderly, disabled, and other vulnerable individuals in south central Kentucky resolve legal problems that are barriers to self-sufficiency and to provide these individuals an opportunity for an improved quality of life.

  • Legal Assistance Program: to provide free legal services to qualified low income clients in a 35 county service area. Cases range from family/domestic law, elder law, public benefits, consumer law, nursing home issues, and pro bono. Approximately 7312 cases were closed in 2022. Kentucky Legal Aid's (KLA) cases were filed on behalf of low-income, disabled, and elderly individuals who qualify for free legal Assistance defined by Legal Services Corporation and other grantors. Litigation includes family law disputes, consumer actions, including foreclosures and bankruptcies, assistance in domestic violence actions, and public benefit hearings. The general public benefits from KLA's litigation by virtue of making the civil legal system available to those unable to afford private legal counsel. KLA's litigation efforts also help low-income people resolve problems and promotes self-sufficiency. KLA seeks no fees on behalf of the program in any litigation with the limited exception of cases in which the program was appointed by the court and statutory fees are specified. Fees are not solicitated from clients nor accepted from clients.

    Expenses $3,917,328 · Grants $3,917,328

  • Private Attorney Involvement (PAI): to promote free legal services through pro bono efforts and private attorney involvement. Clients are referred to pro bono or private attorneys who provide free legal services. Approximately 334 cases were closed in 2022.

    Expenses $208,201 · Grants $208,201

  • Older American Act: to provide clients 60 years of age or over with free legal services in matters such as consumer/fraud, public benefits, medicare/medicaid, wills, and powers of attorney. Residents of nursing home issues are also handled. Approximately 1198 cases were closed in 2022.

    Expenses $328,818 · Grants $328,818

As filed on the 2022 return.

Listed in Part VII

  • Amanda Young

    Executive Director

    Total calculated
    $118,555
    From this org
    $118,555
    From related orgs
    $0
    Other
    $0
    Hours/week
    37.5

  • Jill Moore

    Financial Administrator

    Total calculated
    $88,159
    From this org
    $88,159
    From related orgs
    $0
    Other
    $0
    Hours/week
    37.5

  • Mark Esterle

    Attorney/Secretary

    Total calculated
    $77,679
    From this org
    $77,679
    From related orgs
    $0
    Other
    $0
    Hours/week
    37.5

  • Hon Don Sharp

    Board Member

    Total calculated
    $0
    Hours/week
    0

  • Hon David Yewell

    Board Member

    Total calculated
    $0
    Hours/week
    0

  • Mr Ronald Burkins

    Board Member

    Total calculated
    $0
    Hours/week
    0

  • Hon Timothy L Mauldin

    Board Member

    Total calculated
    $0
    Hours/week
    37.5

  • Hon Hampton Moore

    Board Member

    Total calculated
    $0
    Hours/week
    37.5

  • Ms Rachel Murell

    Board Member

    Total calculated
    $0
    Hours/week
    0

  • Hon Murry Raines

    Board Chairman

    Total calculated
    $0
    Hours/week
    0

  • Rev Ron Whitlock

    Board Member

    Total calculated
    $0
    Hours/week
    0

  • Hon Margarett Alexander

    Board Member

    Total calculated
    $0
    Hours/week
    0

  • Hon Julia Crenshaw

    Board Member

    Total calculated
    $0
    Hours/week
    0

  • Hon Sue Carol Browning

    Board Member

    Total calculated
    $0
    Hours/week
    0

  • Mr Arthur Green

    Board Member

    Total calculated
    $0
    Hours/week
    0

  • Ms Elizabeth Outman

    Board Member

    Total calculated
    $0
    Hours/week
    0

  • Ms Carmen Arevalo

    Board Member

    Total calculated
    $0
    Hours/week
    0

  • Hon Jeff Alford

    Board Member

    Total calculated
    $0
    Hours/week
    0

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.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
21 February 2023
IRS schema version
2022v5.0
Source object
202301159349301005

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