FAMILY LEGAL SERVICES OF THE SOUTH PLAINS: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- FAMILY LEGAL SERVICES OF THE SOUTH PLAINS (EIN 75-1253155)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2023-12-06
- IRS object ID
- 202323409349300747
- Schema version
- 2022v5.0
- 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 | 2023-12-06T14:03:41-06:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 750882037 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | BOLINGER SEGARS GILBERT AND MOSS LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 8215 NASHVILLE AVENUE | AddressLine1Txt |
| City | LUBBOCK | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79423 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 751253155 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEGAL AID SOCIETY OF LUBBOCK INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEGA | BusinessNameControlTxt |
| Phone | 8067622325 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 916 MAIN STREET 103 | AddressLine1Txt |
| City | LUBBOCK | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79401 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KAY CABALLERO | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 8067622325 | PhoneNum |
| Signature | 2023-12-06 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | KAY | PersonFirstNm |
| Person Last | CABALLERO | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | MATT R WILLIS | PreparerPersonNm |
| PTIN | P00419741 | PTIN |
| Phone | 8067473806 | PhoneNum |
| Preparation | 2023-11-22 | PreparationDt |
| Self Employed | Yes (X) | SelfEmployedInd |
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 | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | KAY CABALLERO | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 916 MAIN STREET 103 | AddressLine1Txt |
| City | LUBBOCK | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79401 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,046,481 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.LUBBOCKLEGALAID.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1974 | FormationYr |
| Legal Domicile State | TX | LegalDomicileStateCd |
| Activity Or Mission | PROVIDES FREE AND/OR REDUCED COST LEGAL ASSISTANCE, ADVOCACY, AND QUALITY COUNSEL IN THE AREAS OF FAMILY AND ELDER LAW IN LUBBOCK, TEXAS AND THE SURROUNDING COUNTIES. THE LEGAL AID SOCIETY OF LUBBOCK, INC. BEGAN AS A PRO BONO PROJECT OF THE LUBBOCK COUNTY BAR ASSOCIATION IN ORDER TO ADDRESS A RECOGNIZED GAP IN LEGAL SERVICES TO LOW-INCOME RESIDENTS OF LUBBOCK COUNTY. THIS PROJECT HAS EXPANDED INTO AN EFFORT TO AFFORD LOW-INCOME CLIENTS IN LUBBOCK AND THE SURROUNDING COUNTIES WITH FIRST-RATE LEGAL ASSISTANCE, ADVOCACY, AND QUALITY COUNSEL IN MATTERS OF FAMILY AND ELDER LAW. | ActivityOrMissionDesc |
| Voting Members Governing Body | 13 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 13 | VotingMembersIndependentCnt |
| Total Employee | 21 | TotalEmployeeCnt |
| Total Volunteers | 13 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,063,286 | PYContributionsGrantsAmt |
| CY Contributions Grants | $992,102 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $797 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $565 | CYProgramServiceRevenueAmt |
| PY Investment Income | $705 | PYInvestmentIncomeAmt |
| CY Investment Income | $6,890 | CYInvestmentIncomeAmt |
| PY Other Revenue | $23,315 | PYOtherRevenueAmt |
| CY Other Revenue | $23,205 | CYOtherRevenueAmt |
| PY Total Revenue | $1,088,103 | PYTotalRevenueAmt |
| CY Total Revenue | $1,022,762 | 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 | $830,594 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,036,283 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $71,199 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $131,780 | PYOtherExpensesAmt |
| CY Other Expenses | $204,522 | CYOtherExpensesAmt |
| PY Total Expenses | $962,374 | PYTotalExpensesAmt |
| CY Total Expenses | $1,240,805 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $125,729 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$218,043 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $590,295 | TotalAssetsBOYAmt |
| Total Assets EOY | $541,962 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $8,572 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $178,282 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $581,723 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $363,680 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE LEGAL AID SOCIETY OF LUBBOCK WORKS TO AFFORD LOW INCOME CLIENTS OF THE SOUTH PLAINS WITH FIRST-RATE LEGAL ASSISTANCE, ADVOCACY, AND QUALITY COUNSEL IN MATTERS OF FAMILY AND ELDER LAW AT FREE AND/OR REDUCED COST. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,048,512 | ExpenseAmt |
| Revenue | $661 | RevenueAmt |
| Desc | PROVIDES FREE AND/OR REDUCED COST LEGAL ASSISTANCE, ADVOCACY, AND QUALITY COUNSEL IN THE AREAS OF FAMILY AND ELDER LAW IN LUBBOCK, TEXAS AND THE SURROUNDING COUNTIES. | Desc |
| Total Program Service Expenses | $1,048,512 | 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 | Yes (1) | 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 | Yes (1) | 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 | 0 | 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 | 1 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 21 | 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 | Yes (1) | QuidProQuoContributionsInd |
| Quid Pro Quo Contri Discl | Yes (1) | QuidProQuoContriDisclInd |
| 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 | 13 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 13 | 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 | 0 | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | 0 | CompensationProcessCEOInd |
| Compensation Process Other | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KAY CABALLERO | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 8067622325 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 916 MAIN STREET 103 | AddressLine1Txt |
| City | LUBBOCK | CityNm |
| State Abbreviation | TX | StateAbbreviationCd |
| ZIP | 79401 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| SPENSER PIERCY | ||||||
| PRESIDENT | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| BARBARA CHERRY | ||||||
| VICE PRESIDENT | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| DAHLIA HOOD | ||||||
| TREASURER | 0.10 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JEANNIE WILLIAMS | ||||||
| SECRETARY | 1.25 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| WILLIAM WELLS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| LAURI CASLER 0722-0922 | ||||||
| DIRECTOR | 0.10 | Yes (X) | $0 | $0 | $0 | |
| MATT HALL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| CHAD INDERMAN 0722-1222 | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JORDANNA SUTTON | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SHAWN ADAMS | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| SARA DREWELL 1222-623 | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| BILL POWELL | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAEL POMPA | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AMY OLIVARES | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| JAMES LIVERMORE | ||||||
| DIRECTOR | 1.00 | Yes (X) | $0 | $0 | $0 | |
| KAY CABALLERO | ||||||
| EXECUTIVE DIRECTOR | 45.00 | Yes (X) | $135,906 | $0 | $8,947 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $135,906 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $8,947 | 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 |
| Federated Campaigns | $181,790 | FederatedCampaignsAmt |
| Fundraising | $2,500 | FundraisingAmt |
| Government Grants | $794,993 | GovernmentGrantsAmt |
| All Other Contributions | $12,819 | AllOtherContributionsAmt |
| Total Contributions | $992,102 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FEES FROM CLIENTS | Desc |
| Business | 541100 | BusinessCd |
| Total Revenue Column | $565 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $565 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $565 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,589 | TotalRevenueColumnAmt |
| Exclusion | $5,589 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,301 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $0 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $1,301 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,301 | TotalRevenueColumnAmt |
| Exclusion | $1,301 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $46,828 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $2,500 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $23,719 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $23,109 | TotalRevenueColumnAmt |
| Exclusion | $23,109 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | MISCELLANEOUS INCOME | Desc |
| Business | 541100 | BusinessCd |
| Total Revenue Column | $96 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $96 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $96 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,022,762 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $661 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $29,999 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $144,853 | TotalAmt |
| Program Services | $121,677 | ProgramServicesAmt |
| Management And General | $14,485 | ManagementAndGeneralAmt |
| Fundraising | $8,691 | FundraisingAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $723,963 | TotalAmt |
| Program Services | $608,273 | ProgramServicesAmt |
| Management And General | $72,456 | ManagementAndGeneralAmt |
| Fundraising | $43,234 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $90,854 | TotalAmt |
| Program Services | $76,318 | ProgramServicesAmt |
| Management And General | $9,085 | ManagementAndGeneralAmt |
| Fundraising | $5,451 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $76,613 | TotalAmt |
| Program Services | $64,355 | ProgramServicesAmt |
| Management And General | $7,661 | ManagementAndGeneralAmt |
| Fundraising | $4,597 | FundraisingAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $16,345 | TotalAmt |
| Program Services | $16,345 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $457 | TotalAmt |
| Program Services | $384 | ProgramServicesAmt |
| Management And General | $46 | ManagementAndGeneralAmt |
| Fundraising | $27 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,464 | TotalAmt |
| Program Services | $82,710 | ProgramServicesAmt |
| Management And General | $9,846 | ManagementAndGeneralAmt |
| Fundraising | $5,908 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,389 | TotalAmt |
| Program Services | $29,727 | ProgramServicesAmt |
| Management And General | $3,539 | ManagementAndGeneralAmt |
| Fundraising | $2,123 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,234 | TotalAmt |
| Program Services | $17,234 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $106 | TotalAmt |
| Program Services | $89 | ProgramServicesAmt |
| Management And General | $11 | ManagementAndGeneralAmt |
| Fundraising | $6 | FundraisingAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $6,937 | TotalAmt |
| Program Services | $5,827 | ProgramServicesAmt |
| Management And General | $694 | ManagementAndGeneralAmt |
| Fundraising | $416 | FundraisingAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,066 | TotalAmt |
| Program Services | $3,415 | ProgramServicesAmt |
| Management And General | $407 | ManagementAndGeneralAmt |
| Fundraising | $244 | FundraisingAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt | FundraisingFundraisingAmt |
|---|---|---|---|---|
| MISCELLANEOUS EXPENSE | $19,198 | $16,235 | $2,461 | $502 |
| LIBRARY | $3,639 | $3,639 | ||
| ORGANIZATIONAL DUES | $2,687 | $2,284 | $403 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,240,805 | TotalAmt |
| Program Services | $1,048,512 | ProgramServicesAmt |
| Management And General | $121,094 | ManagementAndGeneralAmt |
| Fundraising | $71,199 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $302,491 | BOYAmt |
| EOY | $279,416 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,624 | BOYAmt |
| EOY | $35,732 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,709 | BOYAmt |
| EOY | $85,010 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,455 | BOYAmt |
| EOY | $6,781 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $80,330 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $54,746 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $16,356 | BOYAmt |
| EOY | $25,584 | EOYAmt |
Investments Pub Traded Sec InvestmentsPubTradedSecGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $161,660 | BOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $109,439 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $590,295 | BOYAmt |
| EOY | $541,962 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $6,224 | BOYAmt |
| EOY | $8,927 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $57,868 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,348 | BOYAmt |
| EOY | $2,048 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $109,439 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,572 | BOYAmt |
| EOY | $178,282 | 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 | $492,014 | BOYAmt |
| EOY | $278,670 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $89,709 | BOYAmt |
| EOY | $85,010 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $581,723 | BOYAmt |
| EOY | $363,680 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $590,295 | BOYAmt |
| EOY | $541,962 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$218,043 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| 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 | Yes (1) | 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 | $895,836 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $932,691 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $861,592 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,063,286 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $989,602 | CurrentTaxYearAmt |
| Total | $4,743,007 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $895,836 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $932,691 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $861,592 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,063,286 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $989,602 | CurrentTaxYearAmt |
| Total | $4,743,007 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $4,743,007 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $588 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $381 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $90 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $705 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $5,589 | CurrentTaxYearAmt |
| Total | $7,353 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $4,750,360 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $171,958 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.99850 | PublicSupportCY170Pct |
| Public Support PY170 | 0.99950 | 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 |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $80,330 | OtherCostOrOtherBasisAmt |
| Depreciation | $54,746 | DepreciationAmt |
| Book Value | $25,584 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $25,584 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BUILDING AND EQUIPMENT LEASES UNDER ASC 842 | Desc |
| Book Value | $109,439 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $109,439 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | BUILDING AND EQUIPMENT LEASES UNDER ASC 842 | Desc |
| Amt | $109,439 | Amt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $109,439 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,046,481 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $23,719 | OtherRevenueAmt |
| Revenue Not Reported | $23,719 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,022,762 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $1,022,762 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,264,524 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $23,719 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $23,719 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,240,805 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,240,805 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART IV, LINE 2B: | IOLTA (INTEREST ON LAWYERS TRUST ACCOUNTS) HELD IN TRUST FOR CLIENTS TO COVER COURT FEES. |
| PART X, LINE 2: | LEGAL AID SOCIETY OF LUBBOCK, INC. HAS ADOPTED THE "UNCERTAIN TAX POSITIONS" PROVISIONS OF ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA. THE PRIMARY TAX POSITION OF THE ORGANIZATION IS ITS FILING STATUS AS A TAX EXEMPT ENTITY. THE ORGANIZATION DETERMINED THAT IT IS MORE LIKELY THAN NOT THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE (IRS), OR OTHER STATE TAXING AUTHORITIES. THE ORGANIZATION IS NO LONGER SUBJECT TO EXAMINATIONS BY FEDERAL TAXING AUTHORITIES FOR YEARS BEFORE 2019. THERE WERE NO PENALTIES OR INTEREST RECOGNIZED DURING THE YEAR ENDED JUNE 30, 2023. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES REPORTED ON PART VIII, LINE 8B 23,719. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | FUNDRAISING EXPENSES REPORTED ON PART VIII, LINE 8B 23,719. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | GOLF TOURNAMENT | Event1Nm |
| Gross Receipts Event1 | $49,328 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $2,500 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $46,828 | GrossRevenueEvent1Amt |
| Rent Facility Costs Event1 | $5,692 | RentFacilityCostsEvent1Amt |
| Food And Beverage Event1 | $3,029 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $14,998 | OtherDirectExpensesEvent1Amt |
| Gross Receipts Total | $49,328 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $2,500 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $46,828 | GrossRevenueTotalEventsAmt |
| Rent Fclty Costs Total Events | $5,692 | RentFcltyCostsTotalEventsAmt |
| Food And Beverage Total Events | $3,029 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $14,998 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $23,719 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | $23,109 | NetIncomeSummaryAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY AN EXTERNAL CPA. THE DRAFT OF THE RETURN IS THEN PRESENTED TO LEGAL AID'S MANAGEMENT AND BOARD OF DIRECTORS, FOR REVIEW PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS AND OFFICERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST AS THEY ARISE AND ARE ANNUALLY REQUIRED TO COMPLETE A CONFLICT OF INTEREST FORM. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND AUDITED FINANCIAL STATEMENTS ARE MADE AVAILABLE UPON REQUEST AT THE ORGANIZATIONS OFFICE LOCATED IN LUBBOCK, TX. |
| FORM 990, PART XII, LINE 2C | THE BOARD OF DIRECTORS HAVE ASSIGNED MEMBERS TO AN AUDIT COMMITTEE TO OVERSEE THE FINANCIAL STATEMENT AUDIT AND SELECT THE INDEPENDENT FINANCIAL STATEMENT AUDITOR. |
Comments