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← PENNSYLVANIA INTEREST ON LAWYER TRUST ACCOUNT BOARD

Form 990 for tax year 2022

Filed by PENNSYLVANIA INTEREST ON LAWYER TRUST ACCOUNT BOARD.

Totals

Total revenue
$49,000,531
Total expenses
$29,297,179
Contributions and grants received
$48,158,232
Grants paid
$28,171,567
Program service revenue
$0
Investment income
$842,299
Other revenue
$0
Total assets, end of year
$59,438,241
Total liabilities, end of year
$1,318,877
Net assets or fund balances, end of year
$58,119,364
Program services expenses (Part IX)
$28,546,309
Management and general expenses
$750,870
Fundraising expenses
$0
Program service expenses (Part III)
$28,546,309

Program services were 97.4% 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)

    $48,140,107

  • 1f · All other contributions, gifts and grants

    $18,125

  • 3 · Investment income

    total $846,830 · excluded $846,830

  • 7a · Gross sales of assets other than inventory

    securities $5,561

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

    securities $10,092

  • 7c · Gain or loss

    securities -$4,531

  • 7d · Net gain or loss

    total -$4,531 · excluded -$4,531

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $28,171,567 · program services $28,171,567

  • 5 · Compensation of officers, directors and key employees

    total $354,317 · program services $103,296 · management and general $251,021

  • 7 · Other salaries and wages

    total $288,302 · program services $81,388 · management and general $206,914

  • 8 · Pension plan contributions

    total $37,575 · program services $10,160 · management and general $27,415

  • 9 · Other employee benefits

    total $40,391 · program services $14,168 · management and general $26,223

  • 10 · Payroll taxes

    total $41,565 · program services $11,730 · management and general $29,835

  • 11b · Fees: legal

    total $2,388 · program services $334 · management and general $2,054

  • 11c · Fees: accounting

    total $12,150 · program services $1,701 · management and general $10,449

  • 11f · Fees: investment management

    total $52,448 · program services $26,623 · management and general $25,825

  • 11g · Fees: other

    total $29,088 · program services $11,150 · management and general $17,938

  • 12 · Advertising and promotion

    total $750 · program services $105 · management and general $645

  • 13 · Office expenses

    total $27,661 · program services $3,873 · management and general $23,788

  • 14 · Information technology

    total $18,855 · program services $9,788 · management and general $9,067

  • 16 · Occupancy

    total $34,901 · program services $4,886 · management and general $30,015

  • 17 · Travel

    total $9,687 · program services $1,356 · management and general $8,331

  • 19 · Conferences, conventions and meetings

    total $21,634 · program services $3,029 · management and general $18,605

  • 22 · Depreciation, depletion and amortization

    total $21,136 · program services $2,959 · management and general $18,177

  • 23 · Insurance

    total $22,667 · program services $3,173 · management and general $19,494

  • 24a · Other expenses: BANK SERVICE CHARGES

    total $83,894 · program services $83,894

  • 24b · Other expenses: MISCELLANEOUS

    total $26,203 · program services $1,129 · management and general $25,074

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $21,207,672 · end of year $29,909,063

  • 4 · Accounts receivable

    beginning of year $6,061,674 · end of year $7,489,759

  • 9 · Prepaid expenses and deferred charges

    beginning of year $3,328,629 · end of year $13,611,616

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

    $428,650

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

    $402,502

  • 10c · Land, buildings and equipment, net

    beginning of year $47,282 · end of year $26,148

  • 11 · Investments: publicly traded securities

    beginning of year $8,861,715 · end of year $8,401,655

  • 17 · Accounts payable and accrued expenses

    beginning of year $116,983 · end of year $117,576

  • 25 · Other liabilities

    beginning of year $980,404 · end of year $1,201,301

  • 27 · Net assets without donor restrictions

    beginning of year $11,469,726 · end of year $37,292,701

  • 28 · Net assets with donor restrictions

    beginning of year $26,939,859 · end of year $20,826,663

Mission and programs · 2022

Mission

SEE SCHEDULE O

Activities or mission (Part I)

THE ORGANIZATION'S PRIMARY EXEMPT PURPOSE IS TO AWARD GRANTS FOR (A) THE DELIVERY OF CIVIL LEGAL ASSISTANCE TO THE POOR AND DISADVANTAGED IN PENNSYLVANIA BY NON-PROFIT CORPORATIONS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED; (B) THE DELIVERY OF CIVIL LEGAL ASSISTANCE TO THE POOR AND DISADVANTAGED IN PENNSYLVANIA BY CLINICAL AND INTERNSHIP PROGRAMS ADMINISTERED BY LAW SCHOOLS LOCATED IN PENNSYLVANIA; AND (C) THE ADMINISTRATION OF JUSTICE IN PENNSYLVANIA.

  • FACILITATE AND AWARD GRANTS FOR THE DELIVERY OF CIVIL LEGAL ASSISTANCE TO THE POOR AND DISADVANTAGED IN PENNSYLVANIA BY NON-PROFIT CORPORATIONS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE OF 1986, AS AMENDED.

    Expenses $26,726,658 · Grants $26,351,916

  • FACILITATE AND AWARD GRANTS FOR THE DELIVERY OF CIVIL LEGAL ASSISTANCE TO THE POOR AND DISADVANTAGED IN PENNSYLVANIA BY CLINICAL AND INTERNSHIP PROGRAMS ADMINISTERED BY LAW SCHOOLS LOCATED IN PENNSYLVANIA.

    Expenses $1,481,454 · Grants $1,481,454

  • A LOAN REPAYMENT ASSISTANCE PROGRAM (LRAP) WAS ESTABLISHED TO HELP LEGAL SERVICES ORGANIZATIONS THAT PROVIDE CIVIL LEGAL ASSISTANCE TO POOR PENNSYLVANIANS WITHOUT CHARGE, ATTRACT AND RETAIN QUALIFIED ATTORNEYS. THE ORGANIZATIONS WERE FINDING THAT ATTORNEYS, WHO WISHED TO BE EMPLOYED AT PUBLIC SERVICE, COULD NOT AFFORD TO DO SO BECAUSE OD THE VERY LARGE AMOUNT OF STUDENT DEBT THEY HAD ACCUMULATED. A GRANT WAS MADE TO THE PENNSYLVANIA BAR FOUNDATION (PBF), A 501(C)(3) TAX EXEMPT ORGANIZATION, TO ADMINISTER THE LRAP. ATTORNEYS WHO ARE EMPLOYED BY ANY IOLTA FUNDED QUALIFIED LEGAL AID ORGANIZATION CAN APPLY TO THE PBF FOR A FORGIVABLE LOAN AND MAY PARTICIPATE FOR UP TO 10 YEARS. THE AMOUNT OF ANNUAL ASSISTANCE WILL DEPEND PRIMARILY ON THE AMOUNT OF AVAILABLE FUNDING AND THE NUMBER OF QUALIFYING ATTORNEY APPLICANTS. AN ATTORNEY WILL BE ELIGIBLE FOR LRAP ASSISTANCE IF: (I) HIS/HER TOTAL CURRENT ANNUAL GROSS SALARY IS LESS THAN OR EQUAL TO $66,000; OR (II) IF HIS/HER ANNUAL NET DEBT SERVICE IS GREATER THAN OR EQUAL TO 10% OF HIS/HER TOTAL CURRENT ANNUAL GROSS SALARY, REGARDLESS OF THE TOTAL ANNUAL SALARY AMOUNT. THEY MUST ALSO REMAIN EMPLOYED IN GOOD STANDING WITH THE LEGAL AID ORGANIZATION FOR ONE FULL YEAR AND REMAIN IN GOOD STANDING WITH THEIR LENDERS FOR ALL OF THEIR STUDENT LOANS.

    Expenses $338,197 · Grants $338,197

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Vanessa Garrett Harley Esq

    CHAIR

    Total calculated
    $0
    Hours/week
    3

  • Hon Stephanie A Domitrovich

    TREASURER

    Total calculated
    $0
    Hours/week
    3

  • Sharon R Lopez Esq

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Joseph G Price Esq

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Dave Feidt Esq

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Samuel W Milkes Esq

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • David R Fine Esq

    SECRETARY

    Total calculated
    $0
    Hours/week
    3

  • Hon Kay Yu Esq

    VICE-CHAIR

    Total calculated
    $0
    Hours/week
    3

  • Kenneth M Argentieri Esq

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Stephanie S Libhart

    EXECUTIVE DIRECTOR

    Total calculated
    $200,396
    From this org
    $172,024
    From related orgs
    $0
    Other
    $28,372
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $172,024
    Bonus
    $0
    Other
    $0
    Deferred
    $25,151
    Nontaxable benefits
    $3,221
    Filer's total
    $200,396

  • Isabelle Wozniak

    DIRECTOR OF FINANCE AND AD

    Total calculated
    $128,912
    From this org
    $99,434
    From related orgs
    $0
    Other
    $29,478
    Hours/week
    35

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

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

Provenance

Return type
form_990
Tax year
2022
Filed
20 December 2023
IRS schema version
2022v5.0
Source object
202343549349300104

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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