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Nonprofiteer
← LEGAL AID OF WESTERN OHIO INC

Form 990 for tax year 2023

Filed by LEGAL AID OF WESTERN OHIO INC.

Totals

Total revenue
$8,582,897
Total expenses
$8,525,868
Contributions and grants received
$8,354,371
Grants paid
$330,370
Program service revenue
$75,477
Investment income
$139
Other revenue
$152,910
Total assets, end of year
$1,485,332
Total liabilities, end of year
$1,973,395
Net assets or fund balances, end of year
-$488,063
Program services expenses (Part IX)
$8,231,590
Management and general expenses
$286,482
Fundraising expenses
$7,796
Program service expenses (Part III)
$8,231,590

Program services were 96.5% 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

    $11,500

  • 1d · Related organizations

    $1,838,654

  • 1e · Government grants (contributions)

    $1,778,838

  • 1f · All other contributions, gifts and grants

    $4,725,379

  • 2a · Program service revenue: CONTRACTED SERVICES

    total $63,287 · related or exempt $63,287

  • 2b · Program service revenue: RELATED PARTY RENTAL I

    total $12,190 · related or exempt $12,190

  • 3 · Investment income

    total $139 · excluded $139

  • 11a · Other revenue: CY PRES AWARD

    total $100,000 · excluded $100,000

  • 11b · Other revenue: MISCELLANEOUS

    total $52,910 · excluded $52,910

  • 11e · Other revenue, total

    $152,910

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $330,370 · program services $330,370

  • 5 · Compensation of officers, directors and key employees

    total $167,225 · management and general $163,371 · fundraising $3,854

  • 7 · Other salaries and wages

    total $4,463,080 · program services $4,453,945 · management and general $8,550 · fundraising $585

  • 8 · Pension plan contributions

    total $164,493 · program services $164,314 · fundraising $179

  • 9 · Other employee benefits

    total $900,939 · program services $898,032 · management and general $2,170 · fundraising $737

  • 10 · Payroll taxes

    total $339,170 · program services $331,159 · management and general $7,739 · fundraising $272

  • 11b · Fees: legal

    total $25,224 · program services $25,224

  • 11c · Fees: accounting

    total $46,208 · management and general $46,208

  • 11g · Fees: other

    total $296,912 · program services $296,822 · fundraising $90

  • 13 · Office expenses

    total $283,756 · program services $283,613 · fundraising $143

  • 14 · Information technology

    total $205,059 · program services $205,024 · fundraising $35

  • 16 · Occupancy

    total $317,364 · program services $317,272 · fundraising $92

  • 17 · Travel

    total $65,525 · program services $65,525

  • 19 · Conferences, conventions and meetings

    total $85,456 · program services $85,456

  • 20 · Interest

    total $14,156 · program services $14,156

  • 23 · Insurance

    total $37,840 · program services $37,823 · fundraising $17

  • 24a · Other expenses: ALLOCATED OVERHEAD

    total $588,935 · program services $530,041 · management and general $58,444 · fundraising $450

  • 24b · Other expenses: DUES & SUBS

    total $93,389 · program services $93,360 · fundraising $29

  • 24c · Other expenses: SUPPORT AND OTHER SERVI

    total $55,800 · program services $55,800

  • 24d · Other expenses: CLIENT/COMMUNITY ED

    total $15,972 · program services $15,972

  • 24e · All other expenses

    total $28,995 · program services $27,682 · fundraising $1,313

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $166,733 · end of year $212,914

  • 2 · Savings and temporary cash investments

    beginning of year $31,298 · end of year $15,933

  • 3 · Pledges and grants receivable

    beginning of year $389,704 · end of year $462,825

  • 4 · Accounts receivable

    beginning of year $49,308 · end of year $141,118

  • 9 · Prepaid expenses and deferred charges

    beginning of year $34,028 · end of year $46,239

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

    $42,479

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

    $42,479

  • 10c · Land, buildings and equipment, net

    beginning of year $0 · end of year $0

  • 15 · Other assets

    beginning of year $288,567 · end of year $606,303

  • 17 · Accounts payable and accrued expenses

    beginning of year $301,776 · end of year $378,810

  • 19 · Deferred revenue

    beginning of year $211,054 · end of year $338,774

  • 21 · Escrow or custodial account liability

    beginning of year $93,690 · end of year $24,360

  • 25 · Other liabilities

    beginning of year $898,210 · end of year $1,231,451

  • 27 · Net assets without donor restrictions

    beginning of year -$548,592 · end of year -$490,813

  • 28 · Net assets with donor restrictions

    beginning of year $3,500 · end of year $2,750

Mission and programs · 2023

Mission

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.

Activities or mission (Part I)

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.

  • 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.

    Expenses $8,231,590 · Grants $330,370 · Revenue $75,477

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

Listed in Part VII

  • Cassandra Andres Rice

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1.5 + 2 related

  • Brandon Dobyns

    TREASURER

    Total calculated
    $0
    Hours/week
    1.5 + 2 related

  • Khadijah H Ali

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1.5 + 2 related

  • Nathan D Turner

    SECRETARY

    Total calculated
    $0
    Hours/week
    1.5 + 2 related

  • Rebecca Fahim

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.5 + 1.5 related

  • Jordan Jennings

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.5 + 1.5 related

  • Catherine Bitwayiki

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.5 + 1.5 related

  • Twila Ferguson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.5 + 1.5 related

  • Ethel Washington-Harris

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.5 + 1.5 related

  • Carasusana Wall

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.5 + 1.5 related

  • Thomas J Lucente Jr

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.5 + 1.5 related

  • Eve Mitro

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.5 + 1.5 related

  • Leslie Murray

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.5 + 1.5 related

  • Victor H Perez

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.5 + 1.5 related

  • Lindsey Posey

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.5 + 1.5 related

  • Thomas J Schaffer

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.5 + 2 related

  • Pamela Sullivan

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.5 + 1.5 related

  • Robert Tucker

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.5 + 1.5 related

  • Kathryn A Watson

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.5 + 1.5 related

  • Mechelle Zarou

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.5 + 1.5 related

  • Barry Luse

    TRUSTEE

    Total calculated
    $0
    Hours/week
    1.5 + 2 related

  • Kevin Mulder

    EXECUTIVE DIRECTOR

    Total calculated
    $167,225
    From this org
    $142,710
    From related orgs
    $0
    Other
    $24,515
    Hours/week
    54

    Schedule J breakdown matched by us

    Base
    $142,710
    Bonus
    $0
    Other
    $0
    Deferred
    $5,699
    Nontaxable benefits
    $18,816
    Filer's total
    $167,225

  • Patricia Hernandez

    DIRECTOR OF ADVOCACY

    Total calculated
    $135,858
    From this org
    $112,472
    From related orgs
    $0
    Other
    $23,386
    Hours/week
    48

  • Debra Jennings

    MANAGING ATTORNEY

    Total calculated
    $118,267
    From this org
    $105,149
    From related orgs
    $0
    Other
    $13,118
    Hours/week
    36

  • Lucinda Weller

    MANAGING ATTORNEY

    Total calculated
    $116,946
    From this org
    $104,035
    From related orgs
    $0
    Other
    $12,911
    Hours/week
    40

  • Veronica Martinez

    MANAGING ATTORNEY

    Total calculated
    $131,216
    From this org
    $110,049
    From related orgs
    $0
    Other
    $21,167
    Hours/week
    39

  • Nancy Nava Wade

    SENIOR ATTORNEY

    Total calculated
    $133,918
    From this org
    $103,175
    From related orgs
    $0
    Other
    $30,743
    Hours/week
    36

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 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

The filer's explanations (Part III)

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.

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

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2023
Filed
27 September 2024
IRS schema version
2023v5.1
Source object
202432749349300838

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