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← LEGAL COUNSEL FOR THE ELDERLY

Form 990 for tax year 2023

Filed by LEGAL COUNSEL FOR THE ELDERLY.

What the amendment changed

Compared with the return it replaced , filed 16 October 2024. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.

Both are the same on the two returns, so the amendment changed something else.

Totals

Total revenue
$10,079,617
Total expenses
$8,822,602
Contributions and grants received
$8,690,825
Grants paid
$0
Program service revenue
$14,463
Investment income
$1,374,329
Other revenue
$0
Total assets, end of year
$89,972,925
Total liabilities, end of year
$2,040,467
Net assets or fund balances, end of year
$87,932,458
Program services expenses (Part IX)
$7,417,488
Management and general expenses
$1,196,930
Fundraising expenses
$208,184
Program service expenses (Part III)
$7,417,488

Program services were 84.1% 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.

  • 1a · Federated campaigns

    $72,021

  • 1d · Related organizations

    $3,222,564

  • 1e · Government grants (contributions)

    $2,979,327

  • 1f · All other contributions, gifts and grants

    $2,416,913

  • 1g · Noncash contributions included above

    $6,822

  • 2a · Program service revenue: Litigation and Referral Revenue

    total $14,463 · related or exempt $14,463

  • 3 · Investment income

    total $994,855 · excluded $994,855

  • 7a · Gross sales of assets other than inventory

    securities $10,795,992

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

    securities $10,416,518

  • 7c · Gain or loss

    securities $379,474

  • 7d · Net gain or loss

    total $379,474 · excluded $379,474

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $290,940 · program services $67,329 · management and general $223,611

  • 7 · Other salaries and wages

    total $5,834,055 · program services $5,474,737 · management and general $215,930 · fundraising $143,388

  • 8 · Pension plan contributions

    total $198,798 · program services $187,557 · management and general $7,348 · fundraising $3,893

  • 9 · Other employee benefits

    total $923,849 · program services $840,077 · management and general $67,025 · fundraising $16,747

  • 10 · Payroll taxes

    total $410,210 · program services $373,744 · management and general $28,952 · fundraising $7,514

  • 11c · Fees: accounting

    total $61,000 · management and general $61,000

  • 11f · Fees: investment management

    total $251,314 · management and general $251,314

  • 11g · Fees: other

    total $170,944 · program services $125,151 · management and general $45,793

  • 12 · Advertising and promotion

    total $264,488 · program services $148,121 · management and general $116,248 · fundraising $119

  • 13 · Office expenses

    total $28,705 · program services $10,179 · management and general $18,526

  • 14 · Information technology

    total $12,614 · program services $11,900 · management and general $714

  • 16 · Occupancy

    total $584 · program services $584

  • 17 · Travel

    total $93,087 · program services $28,252 · management and general $64,440 · fundraising $395

  • 19 · Conferences, conventions and meetings

    total $38,204 · program services $7,004 · fundraising $31,200

  • 23 · Insurance

    total $23,054 · management and general $23,054

  • 24a · Other expenses: Telecommunication Expen

    total $52,679 · program services $44,888 · management and general $7,791

  • 24b · Other expenses: Dues & Subscriptions

    total $52,439 · program services $44,715 · management and general $7,724

  • 24c · Other expenses: Printing & Postage

    total $36,224 · program services $8,664 · management and general $22,732 · fundraising $4,828

  • 24e · All other expenses

    total $79,414 · program services $44,586 · management and general $34,728 · fundraising $100

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $63,339 · end of year $46,203

  • 2 · Savings and temporary cash investments

    beginning of year $1,992,465 · end of year $1,475,485

  • 3 · Pledges and grants receivable

    beginning of year $586,955 · end of year $489,873

  • 4 · Accounts receivable

    beginning of year $43,669

  • 9 · Prepaid expenses and deferred charges

    end of year $648

  • 11 · Investments: publicly traded securities

    beginning of year $63,747,123 · end of year $68,272,572

  • 12 · Investments: other securities

    beginning of year $11,944,720 · end of year $19,688,144

  • 17 · Accounts payable and accrued expenses

    beginning of year $1,141,853 · end of year $1,461,677

  • 19 · Deferred revenue

    beginning of year $285,470 · end of year $578,790

  • 27 · Net assets without donor restrictions

    beginning of year $19,897,656 · end of year $22,887,875

  • 28 · Net assets with donor restrictions

    beginning of year $57,053,292 · end of year $65,044,583

Mission and programs · 2023

Mission

Legal Counsel for the Elderly (LCE) champions the dignity and rights of low-income, 60+ D.C. residents by providing free legal and social work services to empower, defend and protect vulnerable seniors. LCE accomplishes its mission by preserving and promoting economic and healthcare security, supporting and advocating on behalf of tenants, preventing or defending against consumer fraud and financial abuse particularly for homeowners, and ensuring that residents in long-term care facilities are taken care of properly.

  • LCE accomplishes its mission by responding to all inquiries and providing brief legal advice, referring potential clients to other resources or representing clients through one of several practice areas focusing on: economic and healthcare security by securing public benefits, retirement benefits and veterans' benefits, and assisting with guardianships and probating estates; tenant advocacy and support through intervening early on behalf of elderly tenants at-risk of eviction, preserving rental vouchers and holding landlords accountable for repairs and maintenance of their properties; consumer fraud and financial abuse prevention through advocacy, education and outreach to homeowners by providing foreclosure defense, tax sale intervention, debt collection defense and representing seniors victimized by scams and predators; pro bono engagement of private practice, corporate and government attorneys to prepare life planning documents such as wills and powers of attorney, and to handle litigation and systemic advocacy cases for recurring legal issues and educational outreach; and housing the DC Office of the Long-term Care Ombudsman to respond to and investigate complaints of residents in long-term care facilities. In addition, LCE publishes educational materials, conducts seminars on issues impacting the elderly and provides education on Medicare fraud prevention.

    Expenses $7,417,488 · Revenue $14,463

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Kevin Donnellan

    Member/ AARP EVP & Chief o

    Total calculated
    $643,180
    From this org
    $0
    From related orgs
    $586,254
    Other
    $56,926
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $447,100 related
    Bonus
    $0 + $132,176 related
    Other
    $0 + $6,978 related
    Deferred
    $0 + $40,557 related
    Nontaxable benefits
    $0 + $16,369 related
    Filer's total
    $0 + $643,180 related

  • Kristin Dillon

    Member / AARP SVP

    Total calculated
    $559,289
    From this org
    $0
    From related orgs
    $500,649
    Other
    $58,640
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $404,359 related
    Bonus
    $0 + $94,840 related
    Other
    $0 + $1,450 related
    Deferred
    $0 + $40,557 related
    Nontaxable benefits
    $0 + $18,083 related
    Filer's total
    $0 + $559,289 related

  • Edna Kane-Williams

    Secretary / AARP EVP

    Total calculated
    $562,722
    From this org
    $0
    From related orgs
    $512,682
    Other
    $50,040
    Hours/week
    1 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $390,315 related
    Bonus
    $0 + $115,389 related
    Other
    $0 + $6,978 related
    Deferred
    $0 + $40,557 related
    Nontaxable benefits
    $0 + $9,483 related
    Filer's total
    $0 + $562,722 related

  • Patrice J Harris

    Member

    Total calculated
    $0
    Hours/week
    1

  • Richard F Riley Jr

    Treasurer

    Total calculated
    $0
    Hours/week
    1

  • Peter R Kolker

    Member

    Total calculated
    $0
    Hours/week
    1

  • Sara Kropf

    Member

    Total calculated
    $0
    Hours/week
    1

  • Joseph M Kolar

    Member

    Total calculated
    $0
    Hours/week
    1

  • Elizabeth Mitchell

    Member

    Total calculated
    $0
    Hours/week
    1

  • William A Isaacson

    Member

    Total calculated
    $0
    Hours/week
    1

  • Daniel A Cantor

    Member

    Total calculated
    $0
    Hours/week
    1

  • Karen Ellis Carr

    Board Chair

    Total calculated
    $0
    Hours/week
    1

  • Meredith Fuchs

    Member

    Total calculated
    $0
    Hours/week
    1

  • Rhonda Holmes

    Executive Director

    Total calculated
    $313,030
    From this org
    $268,749
    From related orgs
    $0
    Other
    $44,281
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $215,581
    Bonus
    $50,887
    Other
    $2,281
    Deferred
    $10,659 + $22,090 related
    Nontaxable benefits
    $11,532
    Filer's total
    $290,940 + $22,090 related

  • Tina Nelson

    Mgr - Legal Aid Attorney

    Total calculated
    $208,633
    From this org
    $167,070
    From related orgs
    $0
    Other
    $41,563
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $151,357
    Bonus
    $14,667
    Other
    $1,046
    Deferred
    $6,641 + $13,763 related
    Nontaxable benefits
    $21,159
    Filer's total
    $194,870 + $13,763 related

  • Mark Miller

    Director - LTC OMB

    Total calculated
    $212,280
    From this org
    $181,548
    From related orgs
    $0
    Other
    $30,732
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $152,789
    Bonus
    $25,909
    Other
    $2,850
    Deferred
    $7,148 + $14,814 related
    Nontaxable benefits
    $8,770
    Filer's total
    $197,466 + $14,814 related

  • Joanne Savage

    Mgr - Legal Aid Attorney

    Total calculated
    $152,671
    From this org
    $135,435
    From related orgs
    $0
    Other
    $17,236
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $122,808
    Bonus
    $12,201
    Other
    $426
    Deferred
    $5,400 + $11,192 related
    Nontaxable benefits
    $644
    Filer's total
    $141,479 + $11,192 related

  • William M Fettweis

    Director - Development & C

    Total calculated
    $187,282
    From this org
    $159,107
    From related orgs
    $0
    Other
    $28,175
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $134,078
    Bonus
    $24,588
    Other
    $441
    Deferred
    $6,347 + $13,153 related
    Nontaxable benefits
    $8,675
    Filer's total
    $174,129 + $13,153 related

  • JoAnn Mangione

    Sr. Communications Mgr

    Total calculated
    $158,589
    From this org
    $132,835
    From related orgs
    $0
    Other
    $25,754
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $117,811
    Bonus
    $11,867
    Other
    $3,157
    Deferred
    $5,187 + $10,750 related
    Nontaxable benefits
    $9,817
    Filer's total
    $147,839 + $10,750 related

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

  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 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 5
Legal Counsel for the Elderly participates in AARP's enterprise-wide compensation plan. Under that compensation plan, numerous organizational factors are considered in employee compensation, one of which is gross revenue of AARP and its affiliates.

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.

  • AARP (consolidated)

    501(c)(4) · Social welfare org. dedicated to persons over 50 years of age · DC

  • AARP Foundation

    501(c)(3) · Public charity dedicated to persons over 50 at social and economic risk · DC

    Directly controlled by AARP

  • AARP Insurance Plan

    501(c)(4) · Grantor trust for AARP · DC

    Directly controlled by AARP

  • Wish of a Lifetime

    501(c)(3) · Shift how society values seniors by granting lifelong wishes · CO

    Directly controlled by AARP

  • Older Adults Technology Services

    501(c)(3) · Harness the power of technology to change the way we age · NY

    Directly controlled by AARP

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.

Related corporations and trusts

Part IV: related organizations taxable as a corporation or trust.

Provenance

Return type
form_990
Tax year
2023
Filed
4 March 2025
IRS schema version
2023v6.0
Source object
202530649349301038

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