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Nonprofiteer
← LEGAL AID SOCIETY OF CINCINNATI

Form 990 for tax year 2022

Filed by LEGAL AID SOCIETY OF CINCINNATI.

Totals

Total revenue
$10,710,473
Total expenses
$10,314,435
Contributions and grants received
$10,233,207
Grants paid
$40,602
Program service revenue
$95,112
Investment income
$118,444
Other revenue
$263,710
Total assets, end of year
$10,848,799
Total liabilities, end of year
$1,046,617
Net assets or fund balances, end of year
$9,802,182
Program services expenses (Part IX)
$8,185,336
Management and general expenses
$1,959,959
Fundraising expenses
$169,140
Program service expenses (Part III)
$8,185,336

Program services were 79.4% 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.

  • 1a · Federated campaigns

    $212,896

  • 1e · Government grants (contributions)

    $9,566,129

  • 1f · All other contributions, gifts and grants

    $454,182

  • 2a · Program service revenue: Divorce Clinic Revenue

    total $49,890 · related or exempt $49,890

  • 2b · Program service revenue: Attorney Fee Revenue

    total $45,222 · related or exempt $45,222

  • 3 · Investment income

    total $102,875 · excluded $102,875

  • 7a · Gross sales of assets other than inventory

    securities $1,390,393

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

    securities $1,337,722 · other assets $37,102

  • 7c · Gain or loss

    securities $52,671 · other assets -$37,102

  • 7d · Net gain or loss

    total $15,569 · excluded $15,569

  • 11a · Other revenue: Gain from CLC

    total $263,710 · excluded $263,710

  • 11e · Other revenue, total

    $263,710

Functional expenses

Part IX, the statement of functional expenses.

  • 2 · Grants to domestic individuals

    total $40,602 · program services $40,602

  • 5 · Compensation of officers, directors and key employees

    total $445,583 · program services $175,985 · management and general $236,981 · fundraising $32,617

  • 7 · Other salaries and wages

    total $5,846,190 · program services $5,058,175 · management and general $712,991 · fundraising $75,024

  • 8 · Pension plan contributions

    total $371,791 · program services $316,068 · management and general $50,949 · fundraising $4,774

  • 9 · Other employee benefits

    total $1,353,819 · program services $1,139,829 · management and general $193,024 · fundraising $20,966

  • 10 · Payroll taxes

    total $459,498 · program services $385,683 · management and general $66,341 · fundraising $7,474

  • 11b · Fees: legal

    total $237,698 · program services $233,169 · management and general $4,529

  • 11c · Fees: accounting

    total $46,600 · program services $24,124 · management and general $22,476

  • 11f · Fees: investment management

    total $44,981 · management and general $44,981

  • 11g · Fees: other

    total $215,293 · program services $52,299 · management and general $162,994

  • 13 · Office expenses

    total $282,858 · program services $127,403 · management and general $135,480 · fundraising $19,975

  • 16 · Occupancy

    total $19,251 · program services $12,136 · management and general $7,115

  • 17 · Travel

    total $84,723 · program services $51,288 · management and general $32,829 · fundraising $606

  • 19 · Conferences, conventions and meetings

    total $43,547 · program services $26,361 · management and general $16,874 · fundraising $312

  • 22 · Depreciation, depletion and amortization

    total $6,411 · program services $4,041 · management and general $2,370

  • 23 · Insurance

    total $37,786 · program services $30,638 · management and general $7,148

  • 24a · Other expenses: Other

    total $694,530 · program services $486,389 · management and general $201,145 · fundraising $6,996

  • 24b · Other expenses: Membership dues

    total $33,445 · program services $13,403 · management and general $19,906 · fundraising $136

  • 24c · Other expenses: Subscriptions and publi

    total $25,964 · program services $6,729 · management and general $18,975 · fundraising $260

  • 24d · Other expenses: Equipment rental and ma

    total $23,865 · program services $1,014 · management and general $22,851

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $1,857,160 · end of year $1,168,743

  • 2 · Savings and temporary cash investments

    beginning of year $364,609 · end of year $368,630

  • 3 · Pledges and grants receivable

    beginning of year $1,155,000 · end of year $973,550

  • 9 · Prepaid expenses and deferred charges

    beginning of year $149,406 · end of year $159,859

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

    $137,118

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

    $121,960

  • 10c · Land, buildings and equipment, net

    beginning of year $58,670 · end of year $15,158

  • 11 · Investments: publicly traded securities

    beginning of year $5,390,071 · end of year $5,571,418

  • 12 · Investments: other securities

    beginning of year $2,275,385 · end of year $2,457,793

  • 15 · Other assets

    beginning of year $0 · end of year $133,648

  • 17 · Accounts payable and accrued expenses

    beginning of year $657,666 · end of year $607,773

  • 21 · Escrow or custodial account liability

    beginning of year $125,753 · end of year $55,523

  • 25 · Other liabilities

    beginning of year $150,809 · end of year $383,321

  • 27 · Net assets without donor restrictions

    beginning of year $9,232,854 · end of year $8,939,023

  • 28 · Net assets with donor restrictions

    beginning of year $1,083,219 · end of year $863,159

Mission and programs · 2022

Mission

To resolve serious legal problems of low income people, to promote economic and family stability, and reduce poverty through effective legal assistance.

  • Provided advice, information, referral, and legal representation in domestic violence, divorce, custody, child welfare, and education matters to approximately 14,500 low income individuals requesting legal assistance.

    Expenses $3,787,098 · Revenue $95,112

  • Provided advice, information, referral and legal representation to prevent evictions, foreclosures, and resolve unsafe housing conditions for low income families; negotiate to obtain lower utility rates for low income and elderly consumers. Approximately 14,100 individuals served.

    Expenses $2,777,540 · Grants $40,602

  • Provided advice, information, referral and legal representation to approximately 4,900 low income individuals and families seeking help to establish eligibility for social security, SSI, veteran benefits, unemployment, Medicaid, food stamps, earned income tax credit, and other government benefits. Assisted approximately 1,300 individuals in resolving problems interfering with job acquisition and retention.

    Expenses $1,130,844

  • Expenses $489,854

As filed on the 2022 return.

Listed in Part VII

  • David C Phillips

    At Large Trustee

    Total calculated
    $0
    Hours/week
    1

  • Julia B Meister

    Attorney Trustee

    Total calculated
    $0
    Hours/week
    1

  • John M Williams

    Attorney Trustee-1st Vice President

    Total calculated
    $0
    Hours/week
    1

  • Eric Kearney

    Attorney Trustee

    Total calculated
    $0
    Hours/week
    1

  • Carey Allen Greiner

    Attorney Trustee

    Total calculated
    $0
    Hours/week
    1

  • Alan S Fershtman

    Attorney Trustee-Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Stephen M Nechemais

    Attorney Trustee

    Total calculated
    $0
    Hours/week
    1

  • Robert F Laufman

    Honorary Trustee

    Total calculated
    $0
    Hours/week
    1

  • Michael M Marrero

    Attorney Trustee

    Total calculated
    $0
    Hours/week
    1

  • Deborah Majoras

    Attorney Trustee-2nd Vice President

    Total calculated
    $0
    Hours/week
    1

  • James T O'Reilly

    Attorney Trustee

    Total calculated
    $0
    Hours/week
    1

  • Daniel J Buckley

    Attorney Trustee

    Total calculated
    $0
    Hours/week
    1

  • Christine Wheatley

    Attorney Trustee-President

    Total calculated
    $0
    Hours/week
    1

  • Adam P Hall

    Attorney Trustee-Immediate Past President

    Total calculated
    $0
    Hours/week
    1

  • Cassandra Barham

    Client Community Trustee

    Total calculated
    $0
    Hours/week
    1

  • Rosiland King

    Client Community Trustee

    Total calculated
    $0
    Hours/week
    1

  • Joyce E Lovejoy

    Client Community Trustee

    Total calculated
    $0
    Hours/week
    1

  • Sr Kathryn Ann Connelly

    Client Community Trustee

    Total calculated
    $0
    Hours/week
    1

  • Harry H Santen

    Honorary Trustee

    Total calculated
    $0
    Hours/week
    1

  • Donald P Klekamp

    Honorary Trustee

    Total calculated
    $0
    Hours/week
    1

  • Kathy Hale

    Client Community Trustee

    Total calculated
    $0
    Hours/week
    1

  • Delorise Calhoun

    Client Community Trustee

    Total calculated
    $0
    Hours/week
    1

  • Eduardo Campos

    Attorney Trustee

    Total calculated
    $0
    Hours/week
    1

  • Rachel D Smith

    Client Community Trustee

    Total calculated
    $0
    Hours/week
    1

  • Matthew Whitlow

    Attorney Trustee-Elected Officer

    Total calculated
    $0
    Hours/week
    1

  • Katherine Greiner Barnes

    Attorney Trustee

    Total calculated
    $0
    Hours/week
    1

  • Mary P Burns

    Attorney Trustee

    Total calculated
    $0
    Hours/week
    1

  • Sr Rose Ann Fleming

    Client Community Trustee

    Total calculated
    $0
    Hours/week
    1

  • Eddie L Koen - exit 43022

    At Large Trustee

    Total calculated
    $0
    Hours/week
    1

  • Alan Abes-Start 102622

    Attorney Trustee

    Total calculated
    $0
    Hours/week
    1

  • Tammy Bennett-Start 102622

    Attorney Trustee

    Total calculated
    $0
    Hours/week
    1

  • Aaron Herzig-Start 102622

    Attorney Trustee

    Total calculated
    $0
    Hours/week
    1

  • Emily Pan-Start 102622

    Attorney Trustee

    Total calculated
    $0
    Hours/week
    1

  • Nashid Shakir-Start 102622

    Attorney Trustee

    Total calculated
    $0
    Hours/week
    1

  • Vincent B Stamp-Exit 102622

    Attorney Trustee-Immediate Past President

    Total calculated
    $0
    Hours/week
    1

  • Earle Jay Maiman-Exit 043022

    Attorney Trustee

    Total calculated
    $0
    Hours/week
    1

  • Alexander Bailey-Exit 043022

    Client Community Trustee

    Total calculated
    $0
    Hours/week
    1

  • Angela Merritt- Exit 043022

    Client Communty Trustee

    Total calculated
    $0
    Hours/week
    1

  • Mary Asbury

    Executive Director

    Total calculated
    $234,646
    From this org
    $207,900
    From related orgs
    $0
    Other
    $26,746
    Hours/week
    39

    Schedule J breakdown matched by us

    Base
    $207,900
    Bonus
    $0
    Other
    $0
    Deferred
    $16,441
    Nontaxable benefits
    $10,305
    Filer's total
    $234,646

  • Cindy Resor

    Chief Financial Officer

    Total calculated
    $91,524
    From this org
    $74,260
    From related orgs
    $0
    Other
    $17,264
    Hours/week
    40

  • Phillip Hagan

    Chief Technology Officer

    Total calculated
    $119,412
    From this org
    $95,398
    From related orgs
    $0
    Other
    $24,014
    Hours/week
    40

  • Rob Harris

    COO/CFO

    Total calculated
    $52,299
    From this org
    $47,766
    From related orgs
    $0
    Other
    $4,533
    Hours/week
    40

  • John Schrider

    Director Affiliate LASSO

    Total calculated
    $195,268
    From this org
    $162,349
    From related orgs
    $0
    Other
    $32,919
    Hours/week
    39

    Schedule J breakdown matched by us

    Base
    $162,349
    Bonus
    $0
    Other
    $0
    Deferred
    $13,192
    Nontaxable benefits
    $19,727
    Filer's total
    $195,268

  • Elaine Fink

    Managing Attorney

    Total calculated
    $155,050
    From this org
    $133,486
    From related orgs
    $0
    Other
    $21,564
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $133,486
    Bonus
    $0
    Other
    $0
    Deferred
    $10,405
    Nontaxable benefits
    $11,159
    Filer's total
    $155,050

  • Kathleen Ann Malone

    Managing Attorney

    Total calculated
    $132,959
    From this org
    $113,505
    From related orgs
    $0
    Other
    $19,454
    Hours/week
    40

  • Lori K Elliot

    Managing Attorney

    Total calculated
    $142,867
    From this org
    $116,262
    From related orgs
    $0
    Other
    $26,605
    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
  • 4b · Supplemental nonqualified retirement plan

Answered no

  • 4a · Severance or change-of-control payment
  • 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 4b
Mary Asbury 403 B $26,000, John Schrider 403 B $25,992

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.

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.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

Provenance

Return type
form_990
Tax year
2022
Filed
19 September 2023
IRS schema version
2022v5.0
Source object
202322689349300767

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