LEGAL AID OF MANASOTA INC: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- LEGAL AID OF MANASOTA INC (EIN 65-0265426)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-05-17
- IRS object ID
- 202421389349300227
- Schema version
- 2023v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-17T10:49:44-05:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 475084155 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Jakusovas & Company PL | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2831 Ringling Blvd Suite D-114 | AddressLine1Txt |
| City | Sarasota | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34237 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 650265426 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEGAL AID OF MANASOTA INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEGA | BusinessNameControlTxt |
| Phone | 9413660038 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1900 MAIN STREET SUITE 302 | AddressLine1Txt |
| City | SARASOTA | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34236 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | LINDA HARRADINE | PersonNm |
| Person Title | CHIEF EXECUTIVE OFFICER | PersonTitleTxt |
| Phone | 9413660038 | PhoneNum |
| Signature | 2024-05-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | LINDA | PersonFirstNm |
| Person Last | HARRADINE | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | M Jakusovas CPA | PreparerPersonNm |
| PTIN | P00639346 | PTIN |
| Phone | 9419241120 | PhoneNum |
| Preparation | 2024-05-16 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | LINDA HARRADINE | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1900 MAIN STREET SUITE 302 | AddressLine1Txt |
| City | SARASOTA | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34236 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $735,671 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LEGALAIDOFMANASOTA.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1991 | FormationYr |
| Legal Domicile State | FL | LegalDomicileStateCd |
| Activity Or Mission | LEGAL AID OF MANASOTA PROVIDES LEGAL SERVICES AT NO OR LOW COST TO THOSE IN NEED BY PARTNERING WITH LOCAL LAWYERS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 8 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 8 | VotingMembersIndependentCnt |
| Total Employee | 11 | TotalEmployeeCnt |
| Total Volunteers | 450 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $937,452 | PYContributionsGrantsAmt |
| CY Contributions Grants | $728,696 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,208 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $6,141 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,975 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $944,801 | PYTotalRevenueAmt |
| CY Total Revenue | $735,671 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $587,469 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $691,095 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $87,494 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $233,767 | PYOtherExpensesAmt |
| CY Other Expenses | $255,902 | CYOtherExpensesAmt |
| PY Total Expenses | $821,236 | PYTotalExpensesAmt |
| CY Total Expenses | $946,997 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $123,565 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$211,326 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,135,568 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,524,575 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $432,643 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,008,441 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $702,925 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $516,134 | NetAssetsOrFundBalancesEOYAmt |
| Mission | LEGAL AID OF MANASOTA PROVIDES LEGAL SERVICES AT NO OR LOW COST TO THOSE IN NEED BY PARTNERING WITH LOCAL LAWYERS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $755,419 | ExpenseAmt |
| Desc | ASSISTING INDIGENTS IN OBTAINING LEGAL SERVICES, EDUCATING THE PUBLIC ON LEGAL RIGHTS AND RESPONSIBILITIES, ASSISTING THE LEGAL SYSTEM IN THE DELIVERY OF LEGAL SERVICES, RAISING FUNDS THROUGH GIFTS, GRANTS AND BEQUESTS TO ACHIEVE THESE PURPOSES. PRO BONO WORK PROVIDED DURING THE YEAR APPROXIMATED $589,840 OF LEGAL SERVICES. THE ORGANIZATION ALSO MAKES REFERRALS TO OTHER COMMUNITY AGENCIES AND DIRECTS REQUESTS FOR INFORMATION. | Desc |
| Total Program Service Expenses | $755,419 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | Yes (1) | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | 0 | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | Yes (1) | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 6 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 11 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 8 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 8 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | FL | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LINDA HARRADINE | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 9413660038 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1900 MAIN STREET SUITE 302 | AddressLine1Txt |
| City | SARASOTA | CityNm |
| State Abbreviation | FL | StateAbbreviationCd |
| ZIP | 34236 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| LARRY EGER | ||||||
| BOARD CHAIR AND DIRECTOR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| FRED MOORE | ||||||
| VICE CHAIR AND DIRECTOR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| HEATHER ZANGARA | ||||||
| TREASURER AND DIRECTOR | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DEBORAH BLUE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL HARSHMAN | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BRIAN TRIMYER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ED BOYER | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JOHN PATTERSON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LINDA HARRADINE | ||||||
| CHIEF EXECUTIVE OFFICER | 40.00 | Yes (X) | $141,250 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $141,250 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $0 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
| Cntrct Rcvd Greater Than100 K | 0 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $253,610 | GovernmentGrantsAmt |
| All Other Contributions | $475,086 | AllOtherContributionsAmt |
| Total Contributions | $728,696 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,975 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,975 | RelatedOrExemptFuncIncomeAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $735,671 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $6,975 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $0 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $141,250 | TotalAmt |
| Program Services | $120,063 | ProgramServicesAmt |
| Management And General | $14,125 | ManagementAndGeneralAmt |
| Fundraising | $7,062 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $453,100 | TotalAmt |
| Program Services | $402,522 | ProgramServicesAmt |
| Management And General | $5,587 | ManagementAndGeneralAmt |
| Fundraising | $44,991 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $51,378 | TotalAmt |
| Program Services | $45,830 | ProgramServicesAmt |
| Management And General | $1,541 | ManagementAndGeneralAmt |
| Fundraising | $4,007 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $45,367 | TotalAmt |
| Program Services | $40,467 | ProgramServicesAmt |
| Management And General | $1,361 | ManagementAndGeneralAmt |
| Fundraising | $3,539 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,816 | TotalAmt |
| Program Services | $1,816 | ProgramServicesAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,675 | TotalAmt |
| Management And General | $23,675 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,190 | TotalAmt |
| Management And General | $17,120 | ManagementAndGeneralAmt |
| Fundraising | $5,070 | FundraisingAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $13,255 | TotalAmt |
| Management And General | $12,981 | ManagementAndGeneralAmt |
| Fundraising | $274 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,909 | TotalAmt |
| Program Services | $8,712 | ProgramServicesAmt |
| Management And General | $329 | ManagementAndGeneralAmt |
| Fundraising | $868 | FundraisingAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,554 | TotalAmt |
| Program Services | $15,554 | ProgramServicesAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,777 | TotalAmt |
| Program Services | $76,777 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,244 | TotalAmt |
| Program Services | $10,244 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,050 | TotalAmt |
| Program Services | $6,050 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $15,371 | TotalAmt |
| Program Services | $10,013 | ProgramServicesAmt |
| Management And General | $5,358 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| OTHER | $31,274 | $5,927 | $10,296 | $15,051 |
| POSTAGE AND PRINTING | $15,678 | $9,046 | $6,632 | |
| TELEPHONE AND TELECOMM | $11,444 | $11,444 | ||
| SUBSCRIPTIONS, DUES, AN | $2,665 | $2,665 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $946,997 | TotalAmt |
| Program Services | $755,419 | ProgramServicesAmt |
| Management And General | $104,084 | ManagementAndGeneralAmt |
| Fundraising | $87,494 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $666,148 | BOYAmt |
| EOY | $1,104,134 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $97,782 | BOYAmt |
| EOY | $87,055 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,708 | BOYAmt |
| EOY | $15,169 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $79,781 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $63,902 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $21,929 | BOYAmt |
| EOY | $15,879 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $219,939 | BOYAmt |
| EOY | $247,013 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $113,062 | BOYAmt |
| EOY | $55,325 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,135,568 | BOYAmt |
| EOY | $1,524,575 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $64,420 | BOYAmt |
| EOY | $75,053 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,880 | BOYAmt |
| EOY | $1,380 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $363,343 | BOYAmt |
| EOY | $932,008 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $432,643 | BOYAmt |
| EOY | $1,008,441 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $445,431 | BOYAmt |
| EOY | $198,267 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $257,494 | BOYAmt |
| EOY | $317,867 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $702,925 | BOYAmt |
| EOY | $516,134 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,135,568 | BOYAmt |
| EOY | $1,524,575 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$211,326 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $24,535 | NetUnrlzdGainsLossesInvstAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 0 | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $914,308 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $782,868 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $801,074 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $937,452 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $728,696 | CurrentTaxYearAmt |
| Total | $4,164,398 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $914,308 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $782,868 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $801,074 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $937,452 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $728,696 | CurrentTaxYearAmt |
| Total | $4,164,398 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $546,138 | SubstantialContributorsTotAmt |
| Public Support Total170 | $3,618,260 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $5,639 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,150 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,178 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $6,141 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $6,975 | CurrentTaxYearAmt |
| Total | $26,083 | TotalAmt |
Other Income170 OtherIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $45,364 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,400 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,000 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,208 | CurrentTaxYearMinus1YearAmt |
| Total | $48,972 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,239,453 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $4,164,398 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.85350 | PublicSupportCY170Pct |
| Public Support PY170 | 0.80510 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
| Field | Value | IRS element (for citing) |
|---|---|---|
| Agent Trustee Etc | 0 | AgentTrusteeEtcInd |
| Incl Escrow Custodial Acct Liab | Yes (1) | InclEscrowCustodialAcctLiabInd |
| Explanation Provided | Yes (X) | ExplanationProvidedInd |
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $40,777 | OtherCostOrOtherBasisAmt |
| Depreciation | $29,871 | DepreciationAmt |
| Book Value | $10,906 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $39,004 | OtherCostOrOtherBasisAmt |
| Depreciation | $34,031 | DepreciationAmt |
| Book Value | $4,973 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $15,879 | TotalBookValueLandBuildingsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| LEASE LIABILITIES | $50,215 |
| UNEARNED SUPPORT | $881,793 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $932,008 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,350,046 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $24,535 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $589,840 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $614,375 | RevenueNotReportedAmt |
| Revenue Subtotal | $735,671 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $735,671 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,536,837 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $589,840 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $589,840 | ExpensesNotReportedAmt |
| Expenses Subtotal | $946,997 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $946,997 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Line 2b: | CLIENT TRUST FUNDS. |
| Part X, Line 2: | LAMS IS A NOT-FOR-PROFIT CORPORATION AS DESCRIBED IN SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(A) OF THE CODE. HOWEVER, LAMS CAN BE SUBJECT TO FEDERAL INCOME TAX ON ANY UNRELATED BUSINESS TAXABLE INCOME. LAMS ADOPTED FASB ASC 740 RELATED TO ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES. MANAGEMENT HAS CONCLUDED NO LIABILITY OR UNCERTAIN TAX POSITIONS EXIST AND THEREFORE, NO PROVISION FOR INCOME TAXES IS MADE IN LAM'S FINANCIAL STATEMENTS. TAX FILINGS OF LAMS FROM 2020 THROUGH 2023 REMAIN OPEN TO IRS INSPECTION. |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JUDY BURNS | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | DEV DIR IS THE SISTER INLAW OF BOARD CHAIR | RelationshipDescriptionTxt |
| Transaction | $45,531 | TransactionAmt |
| Transaction | PART TIME SALARIED EMPLOYEE. | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section B, line 11b | BOARD OF DIRECTORS ARE PROVIDED THE FORM 990 FOR REVIEW PRIOR TO FILING. |
| Form 990, Part VI, Section B, line 12c | ALL BOARD MEMBERS AND KEY EMPLOYEES ARE REQUIRED TO AFFIRM COMPLIANCE WITH THE ORGANIZATION'S CONFLICT OF INTEREST POLICY ANNUALLY. |
| Form 990, Part VI, Section B, line 15 | 15A - EXECUTIVE DIRECTOR'S COMPENSATION IS REVIEWED BY THE BOARD OF DIRECTORS PERIODICALLY WITH ANY CHANGES IN COMPENSATION REQUIRING FORMAL APPROVAL BY THE BOARD. 15B - ANY CHANGES IN COMPENSATION OF KEY EMPLOYEES ARE REVIEWED AND APPROVED BY THE BOARD. |
| Form 990, Part VI, Section C, line 19 | GOVERNING DOCUMENTS OF THE ORGANIZATION ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
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