Form 990 for tax year 2022

Filed by MEMPHIS AREA LEGAL SERVICES ASSOC.

Totals

Total revenue: $3,723,052
Total expenses: $3,206,496
Contributions and grants received: $3,509,971
Grants paid: $0
Program service revenue: $0
Investment income: -$8,910
Other revenue: $221,991
Total assets, end of year: $2,822,363
Total liabilities, end of year: $1,117,930
Net assets or fund balances, end of year: $1,704,433
Program services expenses (Part IX): $2,280,181
Management and general expenses: $841,910
Fundraising expenses: $84,405
Program service expenses (Part III): $2,280,181

Program services were 71.1% 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.

1e · Government grants (contributions)

$3,115,372
1f · All other contributions, gifts and grants

$394,599
1g · Noncash contributions included above

$4,196
3 · Investment income

total $3,134 · excluded $3,134
7b · Less cost or other basis and sales expenses

securities $12,044
7c · Gain or loss

securities -$12,044
7d · Net gain or loss

total -$12,044 · related or exempt -$12,044
11a · Other revenue: OTHER INCOME

total $221,991 · related or exempt $221,991
11e · Other revenue, total

$221,991

Functional expenses

Part IX, the statement of functional expenses.

5 · Compensation of officers, directors and key employees

total $244,700 · program services $207,994 · management and general $34,258 · fundraising $2,448
7 · Other salaries and wages

total $1,764,530 · program services $1,293,144 · management and general $458,437 · fundraising $12,949
9 · Other employee benefits

total $525,716 · program services $392,657 · management and general $129,027 · fundraising $4,032
11a · Fees: management

total $9,182 · program services $9,182
11c · Fees: accounting

total $46,883 · program services $11,433 · management and general $35,450
11g · Fees: other

total $25,600 · program services $22,809 · management and general $547 · fundraising $2,244
13 · Office expenses

total $50,507 · program services $38,281 · management and general $7,561 · fundraising $4,665
16 · Occupancy

total $175,681 · program services $149,212 · management and general $26,469
17 · Travel

total $7,912 · program services $6,495 · management and general $1,417
22 · Depreciation, depletion and amortization

total $2,012 · program services $1,461 · management and general $511 · fundraising $40
23 · Insurance

total $36,691 · management and general $36,691
24a · Other expenses: BAD DEBTS

total $64,947 · management and general $64,947
24b · Other expenses: SPECIAL EVENTS

total $54,983 · fundraising $54,983
24c · Other expenses: TELEPHONE

total $43,407 · program services $39,599 · management and general $3,808
24d · Other expenses: EQUIPMENT MAINTENANCE

total $33,486 · program services $32,239 · management and general $1,247
24e · All other expenses

total $120,259 · program services $75,675 · management and general $41,540 · fundraising $3,044

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $860,717 · end of year $1,253,803
3 · Pledges and grants receivable

beginning of year $467,692 · end of year $478,777
9 · Prepaid expenses and deferred charges

beginning of year $58,050 · end of year $43,412
10a · Land, buildings and equipment: cost or other basis

$95,793
10b · Land, buildings and equipment: accumulated depreciation

$84,662
10c · Land, buildings and equipment, net

beginning of year $14,746 · end of year $11,131
14 · Intangible assets

end of year $1,026,185
15 · Other assets

beginning of year $2,947 · end of year $9,055
17 · Accounts payable and accrued expenses

beginning of year $21,214 · end of year $20,512
19 · Deferred revenue

beginning of year $28,075
25 · Other liabilities

beginning of year $166,986 · end of year $1,097,418
27 · Net assets without donor restrictions

beginning of year $677,589 · end of year $1,492,405
28 · Net assets with donor restrictions

beginning of year $510,288 · end of year $212,028

Mission and programs · 2022

Mission

MALS IS A NON-PROFIT LAW FIRM WHOSE MISSION IS TO PROVIDE EXCELLENCE IN LEGAL ADVOCACY FOR THOSE IN NEED. THE VISION IS TO PROMOTE JUSTICE FOR THOSE IN NEED. TO CARRY OUT ITS MISSION, MALS DELIVERY OF CLIENT SERVICES IS PROVIDED THROUGH A LAW UNIT STRUCTURE. THE BROAD PRACTICE AREAS ARE (1) FAMILY AND CHILDREN ISSUES (2) HOUSING AND REAL PROPERTY AND VETERANS (3) HEALTH AND BENEFITS (4) CONSUMER/ UTILITIES AND (5) ELDER LAW. MALS ALSO HAS A PRO BONO PROGRAM THAT UTILIZES THE SERVICES OF PRIVATE ATTORNEYS AND OTHER LEGAL PROFESSIONALS TO SERVE MALS CLIENTELE. MALS ALSO BUILDS PARTNERSHIPS AND COLLABORATIVES WITH NOT ONLY LEGAL PROFESSIONALS BUT OTHER AFFINITY GROUPS AND ORGANIZATIONS THAT SERVE SIMILAR CLIENTELE. MALS IS GOVERNED BY A 24-PERSON BOARD COMPRISED OF ATTORNEYS, CLIENT ELIGIBLE AND COMMUNITY ORGANIZATION/AGENCY REPRESENTATIVES AND PRIVATE BUSINESS OWNERS THAT SET POLICY. MALS SERVES AS A CENTRAL PART OF THE JUSTICE SYSTEM IN ITS SERVICE AREA OF SHELBY, TIPTON, LAUDERD

Activities or mission (Part I)

MALS IS A NON-PROFIT LAW FIRM WHOSE MISSION IS TO PROVIDE EXCELLENCE IN LEGAL ADVOCACY FOR THOSE IN NEED. THE VISION IS TO PROMOTE JUSTICE FOR THOSE IN NEED. TO CARRY OUT ITS MISSION, MALS DELIVERY OF CLIENT SERVICES IS PROVIDED THROUGH A LAW UNIT STRUCTURE. THE BROAD PRACTICE AREAS ARE (1) FAMILY AND CHILDREN ISSUES (2) HOUSING AND REAL PROPERTY AND VETERANS (3) HEALTH AND BENEFITS (4) CONSUMER/ UTILITIES AND (5) ELDER LAW. MALS ALSO HAS A PRO BONO PROGRAM THAT UTILIZES THE SERVICES OF PRIVATE ATTORNEYS AND OTHER LEGAL PROFESSIONALS TO SERVE MALS CLIENTELE. MALS ALSO BUILDS PARTNERSHIPS AND COLLABORATIVES WITH AFFINITY GROUPS AND ORGANIZATIONS THAT SERVE SIMILAR CLIENTELE. MALS IS GOVERNED BY A 21-PERSON BOARD COMPRISED OF ATTORNEYS, CLIENT ELIGIBLE AND COMMUNITY ORGANIZATION/AGENCY REPRESENTATIVES AND PRIVATE BUSINESS OWNERS THAT SET POLICY. MALS SERVES SHELBY, TIPTON, LAUDERDALE, AND FAYETTE COUNTIES IN TENNESSEE.

MEMPHIS AREA LEGAL SERVICES, INC, PROVIDES LEGAL REPRESENTATION AND CONSULTATION TO QUALIFYING INDIVIDUALS IN THEIR SERVICE AREA.

Expenses $2,280,181

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

Listed in Part VII

Michael FletcherMICHAEL FLETCHER

BOARD DIRECTOR

Total calculated

$0

Hours/week

1
Amber FloydAMBER FLOYD

BOARD DIRECTOR

Total calculated

$0

Hours/week

1
Joshua A HillisJOSHUA A HILLIS

BOARD DIRECTOR

Total calculated

$0

Hours/week

1
Brian HeimBRIAN HEIM

BOARD DIRECTOR

Total calculated

$0

Hours/week

1
Kristine L RobertsKRISTINE L ROBERTS

BOARD DIRECTOR

Total calculated

$0

Hours/week

1
Leslie GattasLESLIE GATTAS

BOARD DIRECTOR

Total calculated

$0

Hours/week

1
Ashley FinchASHLEY FINCH

BOARD VICE PRESIDENT

Total calculated

$0

Hours/week

1
Aurelia McBrideAURELIA MCBRIDE

BOARD DIRECTOR

Total calculated

$0

Hours/week

1
Rose BensonROSE BENSON

BOARD SECRETARY

Total calculated

$0

Hours/week

1
Contrina LuckettCONTRINA LUCKETT

BOARD DIRECTOR

Total calculated

$0

Hours/week

1
Shelvie RoseSHELVIE ROSE

BOARD DIRECTOR

Total calculated

$0

Hours/week

1
Bernardo ZapataBERNARDO ZAPATA

BOARD DIRECTOR

Total calculated

$0

Hours/week

1
Cindy MacauleyCINDY MACAULEY

BOARD TREASURER

Total calculated

$0

Hours/week

1
Andre WhartonANDRE WHARTON

BOARD PRESIDENT

Total calculated

$0

Hours/week

1
Alexandra PortoALEXANDRA PORTO

BOARD DIRECTOR

Total calculated

$0

Hours/week

1
Tim WheatTIM WHEAT

BOARD DIRECTOR

Total calculated

$0

Hours/week

1
Fredricka BrownFREDRICKA BROWN

BOARD DIRECTOR

Total calculated

$0

Hours/week

1
Elaine Saint ClemmonsELAINE SAINT CLEMMONS

CHIEF OPERATIONS OFFICER

Total calculated

$93,454

From this org

$79,270

From related orgs

$0

Other

$14,184

Hours/week

40
Cindy C EttingoffCINDY C ETTINGOFF

EXECUTIVE DIRECTOR/CEO

Total calculated

$128,861

From this org

$124,588

From related orgs

$0

Other

$4,273

Hours/week

40
Tracy WelchTRACY WELCH

CHIEF FINANCIAL OFFICER

Total calculated

$22,386

From this org

$22,333

From related orgs

$0

Other

$53

Hours/week

40

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.

Schedule J

Answered yes

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: 2022
Filed: 15 May 2023
IRS schema version: 2022v5.0
Source object: 202311379349300816

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