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Nonprofiteer
← LOUISIANA BAR FOUNDATION

Form 990 for tax year 2023

Filed by LOUISIANA BAR FOUNDATION.

Totals

Total revenue
$31,639,095
Total expenses
$21,759,113
Contributions and grants received
$30,867,509
Grants paid
$18,666,621
Program service revenue
$0
Investment income
$736,968
Other revenue
$34,618
Total assets, end of year
$40,007,923
Total liabilities, end of year
$10,306,150
Net assets or fund balances, end of year
$29,701,773
Program services expenses (Part IX)
$19,966,220
Management and general expenses
$840,157
Fundraising expenses
$952,736
Program service expenses (Part III)
$19,966,220

Program services were 91.8% 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.

  • 1b · Membership dues

    $97,768

  • 1c · Fundraising events

    $25,040

  • 1e · Government grants (contributions)

    $6,116,784

  • 1f · All other contributions, gifts and grants

    $24,627,917

  • 1g · Noncash contributions included above

    $24,783

  • 3 · Investment income

    total $781,578 · excluded $781,578

  • 7a · Gross sales of assets other than inventory

    securities $8,587,293

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

    securities $8,631,903

  • 7c · Gain or loss

    securities -$44,610

  • 7d · Net gain or loss

    total -$44,610 · excluded -$44,610

  • 8a · Fundraising events: gross income

    $225,545

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

    $25,040

  • 8b · Fundraising events: direct expenses

    $221,415

  • 8c · Net income from fundraising events

    total $4,130 · excluded $4,130

  • 11a · Other revenue: OTHER INCOME

    total $30,488 · related or exempt $30,488

  • 11e · Other revenue, total

    $30,488

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $18,666,621 · program services $18,666,621

  • 5 · Compensation of officers, directors and key employees

    total $832,540 · program services $416,270 · management and general $166,508 · fundraising $249,762

  • 7 · Other salaries and wages

    total $803,324 · program services $401,662 · management and general $160,665 · fundraising $240,997

  • 8 · Pension plan contributions

    total $107,312 · program services $53,656 · management and general $21,462 · fundraising $32,194

  • 9 · Other employee benefits

    total $170,474 · program services $85,237 · management and general $34,095 · fundraising $51,142

  • 10 · Payroll taxes

    total $103,312 · program services $51,656 · management and general $20,662 · fundraising $30,994

  • 11b · Fees: legal

    total $150,956 · program services $26,086 · management and general $109,218 · fundraising $15,652

  • 11c · Fees: accounting

    total $56,664 · program services $9,792 · management and general $40,997 · fundraising $5,875

  • 11g · Fees: other

    total $109,656 · program services $18,950 · management and general $79,337 · fundraising $11,369

  • 12 · Advertising and promotion

    total $106,989 · program services $26,747 · fundraising $80,242

  • 14 · Information technology

    total $186,177 · program services $93,089 · management and general $37,235 · fundraising $55,853

  • 16 · Occupancy

    total $103,460 · program services $51,730 · management and general $20,692 · fundraising $31,038

  • 17 · Travel

    total $108,995 · program services $54,498 · management and general $21,799 · fundraising $32,698

  • 19 · Conferences, conventions and meetings

    total $87,791 · management and general $87,791

  • 23 · Insurance

    total $21,861 · management and general $21,861

  • 24a · Other expenses: OTHER EXPENSES

    total $142,142 · program services $10,226 · management and general $16,996 · fundraising $114,920

  • 24b · Other expenses: REPAIRS AND MAINTENANCE

    total $839 · management and general $839

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $608,164 · end of year $610,607

  • 2 · Savings and temporary cash investments

    beginning of year $3,678,465 · end of year $7,181,259

  • 3 · Pledges and grants receivable

    end of year $1,109,034

  • 4 · Accounts receivable

    beginning of year $274,541

  • 9 · Prepaid expenses and deferred charges

    beginning of year $22,144 · end of year $36,696

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

    $93,658

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

    $88,602

  • 10c · Land, buildings and equipment, net

    beginning of year $6,405 · end of year $5,056

  • 12 · Investments: other securities

    beginning of year $19,598,883 · end of year $30,871,374

  • 15 · Other assets

    beginning of year $291,204 · end of year $193,897

  • 17 · Accounts payable and accrued expenses

    beginning of year $106,472 · end of year $275,115

  • 18 · Grants payable

    beginning of year $6,948,142 · end of year $9,837,138

  • 25 · Other liabilities

    beginning of year $291,204 · end of year $193,897

  • 27 · Net assets without donor restrictions

    beginning of year $12,082,276 · end of year $25,421,841

  • 28 · Net assets with donor restrictions

    beginning of year $5,051,712 · end of year $4,279,932

Mission and programs · 2023

Mission

SEE SCHEDULE O

Activities or mission (Part I)

THE LOUISIANA BAR FOUNDATION EXISTS TO PRESERVE, HONOR, AND IMPROVE OUR SYSTEM OF JUSTICE BY FUNDING, DEVELOPING OR OTHERWISE PROMOTING EFFORTS WHICH ENHANCE THE LEGAL PROFESSION, INCREASE PUBLIC UNDERSTANDING OF THE LEGAL SYSTEM AND ADVANCE THE REALITY OF EQUAL JUSTICE.

  • IOLTA PROGRAM - INTEREST ON LAWYER TRUST ACCOUNT:THE IOLTA PROGRAM WAS CREATED BY THE LOUISIANA SUPREME COURT AND IS ADMINISTERED BY THE LBF. IOLTA GENERATES INTERST THAT HELPS FINANCE CIVIL LEGAL SERVICES FOR THE POOR. THE INTEREST IS GRANTED ANNUALLY BY THE LBF TO LOUISIANA'S LEGAL SERVICE PROVIDERS, PRO BONO PROGRAMS, AND OTHER COMMUNITY ORGANIZATIONS THAT PROVIDE CIVIL LEGAL AID TO LOUISIANA'S POOR.

    Expenses $14,471,513 · Grants $10,201,179 · Revenue $24,445,414

  • DEPARTMENT OF THE TREASURY, STATE OF LOUISIANA COOPERATIVE ENDEAVOR AGREEMENT (CEA):THE SCOPE OF THE CEA IS 1. [TO] PROVIDE LEGAL REPRESENTATION OF CHILDREN IN CHILD PROTECTION CASES IN PARTNERSHIP WITH LEGAL SERVICES CORPORATIONS, THE LOUISIANA DEPARTMENT OF CHILD AND FAMILY SERVICES, AND THE LOUISIANA SUPREME COURT AND; 2. RESOLVE LEGAL PROBLEMS OF LOW INCOME PEOPLE; STRENGTHEN COMMUNITIES BY SERVICING SPECIAL POPULATIONS INCLUDING VETERANS, HOMELESS, DISASTER SURVIVORS, DOMESTIC VIOLENCE VICTIMS, AND SENIORS; DEVELOP THE BEST PUBLIC INTEREST LAW FIRMS POSSIBLE.

    Expenses $4,220,853 · Grants $4,084,853 · Revenue $4,220,853

  • ADMINISTRATION FOR CHILDREN AND FAMILIES: DEPARTMENT OF HEALTH AND HUMAN SERVICES AGREEMENT:THE CHILD WELFARE POLICY MANUAL ALLOWS TITLE IV-E AGENCIES TO BE REIMBURSED FOR THE ADMINISTRATIVE COSTS OF LEGAL REPRESENTATION OF CHILD AND PARENTS IN CHILD WELFARE CASES INCLUDING INDEPENDENT LEGAL REPRESENTATION BY AN ATTORNEY.

    Expenses $787,731 · Grants $748,344 · Revenue $787,731

  • LOUISIANA HOUSING CORPORATION COOPERATIVE ENDEAVOR AGREEMENT (CEA):EDUCATION, COUNSELING, AND DIRECT REPRESENTATION AIDING IMPOVERISHED CITIZENS IN MATTERS OF TITLE CLEARING (AS IT RELATES TO HOMEOWNER FORECLOSURE), FORECLOSURE PREVENTION, MEDIATION AND MORTGAGE LOAN MODIFICATIONS.

    Expenses $333,333 · Grants $333,333 · Revenue $333,333

  • ACCESS TO JUSTICE:A COOPERATIVE VENTURE OF THE LOUISIANA BAR FOUNDATION, THE LOUISIANA STATE BAR ASSOCIATION AND THE LOUISIANA LEGAL SERVICES PROGRAMS. THE COMMITTEE WORKS TO MAKE OTHERS AWARE OF THE UNMET NEEDS OF THE POOR FOR CIVIL LEGAL SERVICES, AND CAN BEST ASSIST BY WORKING TOWARD SOLUTIONS THAT CAN BE REALIZED IM PROPER FUNDING OF LEGAL SERVICES PROVIDERS AND INCREASED PARTICIPATION BY LEGAL COMMUNITY.

    Expenses $50,000 · Grants $50,000 · Revenue $50,000

  • Withheld by Nonprofiteer: this text may name a private individual.

    Expenses $102,790 · Grants $102,790 · Revenue $108,200

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here. A text marked withheld matched a screen for wording that may name a private individual, such as an honorific or "in memory of". Most of what it withholds names no one; it is withheld so that what does is never shown.

Listed in Part VII

  • Alan G Brackett

    IMMEDIATE PAST PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • Deidre D Robert

    PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • Hon John C Davidson

    VICE PRESIDENT

    Total calculated
    $0
    Hours/week
    1
  • Charles C 'Chuck' Bourque

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Edmund J Giering IV

    TREASURER

    Total calculated
    $0
    Hours/week
    1
  • Hon Cynthia Clay Guillory

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Colleen C Jarrott

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Ashley Kelton Kelly Longwell

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Michael J Mestayer

    SECRETARY

    Total calculated
    $0
    Hours/week
    1
  • John C Nickelson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Adrienne D White

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Zebulon M Winstead

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Linda Law Clark

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • George D Ernest III

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Hon Page McClendon

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Anthony J Staines

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Shayna L Sonnier

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • G Adam Cosey

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Marcus L Hunter

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Julie M Lafargue

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Barbara Melton

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Paula Miles

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Sherri Morris

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Patrick Talley

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Christopher B Hebert

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Donna C Cuneo

    EXECUTIVE DIRECTOR

    Total calculated
    $244,785
    From this org
    $204,041
    From related orgs
    $0
    Other
    $40,744
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $204,041
    Bonus
    $0
    Other
    $0
    Deferred
    $20,404
    Nontaxable benefits
    $20,340
    Filer's total
    $244,785
  • Laura C Sewell

    ASSOCIATE EXEC. DIRECTOR

    Total calculated
    $211,437
    From this org
    $172,229
    From related orgs
    $0
    Other
    $39,208
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $172,229
    Bonus
    $0
    Other
    $0
    Deferred
    $17,223
    Nontaxable benefits
    $21,985
    Filer's total
    $211,437
  • Dennette Young

    CCO

    Total calculated
    $149,360
    From this org
    $124,500
    From related orgs
    $0
    Other
    $24,860
    Hours/week
    40
  • Renee Leboeuf

    CGAO

    Total calculated
    $128,366
    From this org
    $107,000
    From related orgs
    $0
    Other
    $21,366
    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. 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 committee
  • 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
2023
Filed
20 January 2025
IRS schema version
2023v6.0
Source object
202500209349300610

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

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