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Nonprofiteer
← APPALACHIAN RESEARCH & DEFENSE FUND OF KY INC

Form 990 for tax year 2022

Filed by APPALACHIAN RESEARCH & DEFENSE FUND OF KY INC.

Totals

Total revenue
$5,107,879
Total expenses
$4,665,339
Contributions and grants received
$4,952,806
Grants paid
$0
Program service revenue
$88,790
Investment income
$66,283
Other revenue
$0
Total assets, end of year
$5,811,701
Total liabilities, end of year
$763,037
Net assets or fund balances, end of year
$5,048,664
Program services expenses (Part IX)
$3,918,495
Management and general expenses
$671,536
Fundraising expenses
$75,308
Program service expenses (Part III)
$3,918,495

Program services were 84.0% 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)

    $4,854,347

  • 1f · All other contributions, gifts and grants

    $98,459

  • 2a · Program service revenue: Attorney Fees

    total $88,790 · related or exempt $88,790

  • 3 · Investment income

    total $64,446 · excluded $64,446

  • 7a · Gross sales of assets other than inventory

    securities $301,374

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

    securities $299,537

  • 7c · Gain or loss

    securities $1,837

  • 7d · Net gain or loss

    total $1,837 · excluded $1,837

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $273,486 · management and general $273,486

  • 7 · Other salaries and wages

    total $2,387,788 · program services $2,157,097 · management and general $184,921 · fundraising $45,770

  • 8 · Pension plan contributions

    total $622,598 · program services $577,720 · management and general $33,468 · fundraising $11,410

  • 9 · Other employee benefits

    total $407,347 · program services $370,641 · management and general $29,386 · fundraising $7,320

  • 10 · Payroll taxes

    total $188,475 · program services $160,793 · management and general $24,507 · fundraising $3,175

  • 11b · Fees: legal

    total $1,825 · program services $1,825

  • 11c · Fees: accounting

    total $26,875 · program services $10,750 · management and general $16,125

  • 11f · Fees: investment management

    total $17,821 · management and general $17,821

  • 11g · Fees: other

    total $224,870 · program services $222,442 · management and general $2,428

  • 13 · Office expenses

    total $128,415 · program services $118,583 · management and general $9,832

  • 14 · Information technology

    total $37,562 · program services $33,272 · management and general $4,290

  • 16 · Occupancy

    total $90,666 · program services $83,633 · management and general $7,033

  • 17 · Travel

    total $81,626 · program services $57,515 · management and general $24,111

  • 22 · Depreciation, depletion and amortization

    total $41,661 · program services $34,498 · management and general $7,163

  • 23 · Insurance

    total $27,933 · program services $26,152 · management and general $1,781

  • 24a · Other expenses: Miscellaneous expenses

    total $34,272 · program services $609 · management and general $33,663

  • 24b · Other expenses: Library expenses

    total $32,271 · program services $32,271

  • 24c · Other expenses: Dues and fees

    total $16,189 · program services $14,668 · management and general $1,521

  • 24d · Other expenses: Litigation cost

    total $16,026 · program services $16,026

  • 24e · All other expenses

    total $7,633 · fundraising $7,633

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $8,248 · end of year $10,089

  • 2 · Savings and temporary cash investments

    beginning of year $2,347,754 · end of year $2,732,246

  • 3 · Pledges and grants receivable

    beginning of year $354,570 · end of year $471,723

  • 7 · Other notes and loans receivable

    beginning of year $1,850 · end of year $3,384

  • 9 · Prepaid expenses and deferred charges

    beginning of year $81,849 · end of year $61,918

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

    $1,098,791

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

    $571,840

  • 10c · Land, buildings and equipment, net

    beginning of year $560,968 · end of year $526,951

  • 11 · Investments: publicly traded securities

    beginning of year $2,223,506 · end of year $1,950,268

  • 15 · Other assets

    beginning of year $500 · end of year $55,122

  • 17 · Accounts payable and accrued expenses

    beginning of year $306,924 · end of year $456,652

  • 19 · Deferred revenue

    beginning of year $368,422 · end of year $251,142

  • 21 · Escrow or custodial account liability

    beginning of year $4,148 · end of year $5,773

  • 25 · Other liabilities

    beginning of year $0 · end of year $49,470

  • 27 · Net assets without donor restrictions

    beginning of year $4,465,364 · end of year $4,821,696

  • 28 · Net assets with donor restrictions

    beginning of year $434,387 · end of year $226,968

Mission and programs · 2022

Mission

To promote equal access to justice, to encourage self-sufficiency, to empower and to improve the lives of low income and other vulnerable people and families in eastern and south central Kentucky by providing them high quality legal assistance.

Activities or mission (Part I)

To provide high quality civil legal services to low income and other vulnerable populations.

  • During 2022, Appalachian Research and Defense Fund of KY, Inc. handled 4,854 cases for the poor and elderly.

    Expenses $3,918,495 · Revenue $88,790

As filed on the 2022 return.

Listed in Part VII

  • Amber Sisco

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Carolyn Layne

    Board Chair

    Total calculated
    $0
    Hours/week
    1

  • Damon Preston

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Daniel Venters

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Donald Jones

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Edna Bland

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Jacqueline Burkhead

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Jessica Carlington

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Joseph Lane

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Marilyn Morgan

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Meena Mohanty

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Melissa Henke

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Patricia Thomas

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Thomas Hollon

    Board Member

    Total calculated
    $0
    Hours/week
    1

  • Travis Rossman

    Vice Chair

    Total calculated
    $0
    Hours/week
    1

  • LaDonna Lemaster

    CFO

    Total calculated
    $103,661
    From this org
    $66,966
    From related orgs
    $0
    Other
    $36,695
    Hours/week
    37.5

  • Robert Johns

    Executive Director

    Total calculated
    $169,825
    From this org
    $124,833
    From related orgs
    $0
    Other
    $44,992
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $124,833
    Bonus
    $0
    Other
    $0
    Deferred
    $34,203
    Nontaxable benefits
    $10,789
    Filer's total
    $169,825

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 · 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
26 September 2023
IRS schema version
2022v5.0
Source object
202302849349300415

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