INDIAN RIVER LEGAL AID INC: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: INDIAN RIVER LEGAL AID INC (EIN 88-3559355)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-09-12
IRS object ID: 202512559349300016
Schema version: 2024v5.0
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
Form 990
Schedule A
Schedule B
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-09-12T09:55:12-04:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	461420272	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	MCCAIN SAMONS AND FIORINI LLC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1826 14TH AVE STE 201	AddressLine1Txt
City	VERO BEACH	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	329600430	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	883559355	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GIFFORD LEGAL SERVICES CLINIC INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	GIFF	BusinessNameControlTxt
Phone	7724104002	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4875 43RD AVENUE	AddressLine1Txt
City	VERO BEACH	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32960	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	JOHN E MOORE	PersonNm
Person Title	PRESIDENT, TREASURER	PersonTitleTxt
Phone	7724104002	PhoneNum
Signature	2025-07-17	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	MATTHEW MCCAIN	PreparerPersonNm
PTIN	P00243702	PTIN
Phone	7729787277	PhoneNum
Preparation	2025-09-12	PreparationDt

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	JOHN E MOORE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4875 43RD AVENUE	AddressLine1Txt
City	VERO BEACH	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32967	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$202,417	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.GIFFORDLEGAL.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2022	FormationYr
Activity Or Mission	SERVE THOSE WHO DON'T HAVE ACCESS TO LEGAL SERVICE.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$202,417	CYContributionsGrantsAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
CY Total Revenue	$202,417	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$84,177	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$348	CYTotalFundraisingExpenseAmt
CY Other Expenses	$8,022	CYOtherExpensesAmt
CY Total Expenses	$92,199	CYTotalExpensesAmt
CY Revenues Less Expenses	$110,218	CYRevenuesLessExpensesAmt
Total Assets BOY	$238,799	TotalAssetsBOYAmt
Total Assets EOY	$369,316	TotalAssetsEOYAmt
Total Liabilities EOY	$20,299	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$238,799	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$349,017	NetAssetsOrFundBalancesEOYAmt
Mission	SERVE THOSE WHO DON'T HAVE ACCESS TO LEGAL SERVICE.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$86,061	ExpenseAmt
Desc	EMPLOYED FULL-TIME PARALEGAL TO FACILITATE ACCESS TO LEGAL SERVICES AND COORDINATE VOLUNTARY ATTORNEY INVOLVEMENT. INTERFACE WITH COMMUNITY AGENCIES TO ENHANCE THEIR UNDERSTANDING OF HOW TO INCREASE ACCESS TO THE LEGAL SYSTEM. WORK WITH COURT PROGRAMS TO PROVIDE ANCILLARY LEGAL SERVICES TO THOSE IN DIVERSION PROGRAMS.	Desc
Total Program Service Expenses	$86,061	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (true)	DescribedInSection501c3Ind
Schedule B Required	Yes (true)	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	false	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	false	ScheduleORequiredInd
IRP Document	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	false	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Governing Body Voting Members	6	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	false	MembersOrStockholdersInd
Election Of Board Members	false	ElectionOfBoardMembersInd
Decisions Subject To Approva	false	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	false	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	false	ConflictOfInterestPolicyInd
Whistleblower Policy	false	WhistleblowerPolicyInd
Document Retention Policy	false	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	GIFFORD LEGAL SERVICES CLINIC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7724104002	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	4875 43RD AVENUE	AddressLine1Txt
City	VERO BEACH	CityNm
State Abbreviation	FL	StateAbbreviationCd
ZIP	32967	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
SAM BLOCK
CHAIRMAN	2.00	Yes (X)	Yes (X)	$0	$0	$0
DR DEBORAH LONG
DIRECTOR	2.00	Yes (X)		$0	$0	$0
JOHN E MOORE
PRESIDENT, T	2.00	Yes (X)	Yes (X)	$0	$0	$0
ANGELIA PERRY
SECRETARY	2.00	Yes (X)	Yes (X)	$0	$0	$0
VIN RYAN
DIRECTOR	2.00	Yes (X)		$0	$0	$0

Field	Value	IRS element (for citing)
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd
All Other Contributions	$202,417	AllOtherContributionsAmt
Total Contributions	$202,417	TotalContributionsAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$202,417	TotalRevenueColumnAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$84,177	TotalAmt
Program Services	$84,177	ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$5,250	TotalAmt
Management And General	$5,250	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$402	TotalAmt
Management And General	$402	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$348	TotalAmt
Fundraising	$348	FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$162	TotalAmt
Program Services	$162	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
CASE COSTS	$818	$818
TRAINING	$490	$490
MEETINGS AND EVENTS	$414	$414
ADMINISTRATIVE	$138		$138

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$92,199	TotalAmt
Program Services	$86,061	ProgramServicesAmt
Management And General	$5,790	ManagementAndGeneralAmt
Fundraising	$348	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$61,279	BOYAmt
EOY	$247,200	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$176,912	BOYAmt
EOY	$121,671	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$809	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$364	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$608	BOYAmt
EOY	$445	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$238,799	BOYAmt
EOY	$369,316	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
EOY	$20,299	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$20,299	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	$238,799	BOYAmt
EOY	$349,017	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$238,799	BOYAmt
EOY	$349,017	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$238,799	BOYAmt
EOY	$369,316	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$110,218	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd
Audit Committee	Yes (true)	AuditCommitteeInd

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 Minus2 Years	$115,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,847	CurrentTaxYearMinus1YearAmt
Current Tax Year	$202,417	CurrentTaxYearAmt
Total	$325,264	TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

Field	Value	IRS element (for citing)
Current Tax Year Minus2 Years	$115,000	CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year	$7,847	CurrentTaxYearMinus1YearAmt
Current Tax Year	$202,417	CurrentTaxYearAmt
Total	$325,264	TotalAmt

Field	Value	IRS element (for citing)
Substantial Contributors Tot	$156,990	SubstantialContributorsTotAmt
Public Support Total170	$168,274	PublicSupportTotal170Amt
Total Support	$325,264	TotalSupportAmt
Public Support CY170	0.51730	PublicSupportCY170Pct
Public Support PY170	1.00000	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

Other Land Buildings OtherLandBuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$809	OtherCostOrOtherBasisAmt
Depreciation	$364	DepreciationAmt
Book Value	$445	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$445	TotalBookValueLandBuildingsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 11B	NO REVIEW WAS OR WILL BE CONDUCTED.
FORM 990, PAGE 6, PART VI, LINE 19	NO DOCUMENTS AVAILABLE TO THE PUBLIC

INDIAN RIVER LEGAL AID INC: Form 990, tax year 2024

Return header ReturnHeader

Preparer Firm PreparerFirmGrp

Preparer Firm Name PreparerFirmName

Preparer US Address PreparerUSAddress

Filer Filer

Business Name BusinessName

US Address USAddress

Business Officer BusinessOfficerGrp

Preparer Person PreparerPersonGrp

Form 990 IRS990

US Address USAddress

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

US Address USAddress

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

Total Revenue TotalRevenueGrp

Other Salaries And Wages OtherSalariesAndWagesGrp

Fees For Services Accounting FeesForServicesAccountingGrp

Office Expenses OfficeExpensesGrp

Information Technology InformationTechnologyGrp

Depreciation Depletion DepreciationDepletionGrp

Other Expenses OtherExpensesGrp (4 entries)

Total Functional Expenses TotalFunctionalExpensesGrp

Cash Non Interest Bearing CashNonInterestBearingGrp

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Total Assets TotalAssetsGrp

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Total Liabilities TotalLiabilitiesGrp

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Schedule A IRS990ScheduleA

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

Total Calendar Year170 TotalCalendarYear170Grp

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Contributor Business Name ContributorBusinessName

Contributor US Address ContributorUSAddress

Schedule D IRS990ScheduleD

Other Land Buildings OtherLandBuildingsGrp

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Comments