2019-01-17T13:25:26-06:00 2017-06-30 341310124 Rea & Associates Inc 5775 Perimeter Drive - Suite 200 Dublin OH 43017 990 2016-07-01 464044686 Ohio Legal Assistance Foundation Inc OHIO 6147158560 10 W Broad St No 950 Columbus OH 43215 Angela Lloyd Executive Director 6147158560 2019-01-15 1 Melissa Rager CPA P01380769 6148898725 98.102.154.154 2019-01-15 08:54:51 ES 3131432017318034ee11 2017-11-14 P F153814047753C7F8B68683DDDCC7077EFE953AD 46B5D493B1311F8B4E077F30424E99D2D9C17143 2016 2019-02-21 02:37:17Z X Angela Lloyd 10 W Broad St No 950 Columbus OH 43215 8290633 0 X WWW.OLAF.ORG X 2013 OH See Schedule O 36 36 12 41 0 0 1961191 1668444 3271040 3548001 347061 487983 12921411 27710 18500703 5732138 3838069 5878624 0 0 1048894 1125227 0 0 85335 427658 521706 5314621 7525557 13186082 -1793419 21544601 20538483 486112 653310 21058489 19885173 X The Ohio Legal Assistance Foundation is a nonprofit Ohio foundation committed to improving access to justice and ensuring that legal aid societies and other resources, programs, and services address the unmet civil legal needs of low-income and underserved Ohioans. 0 0 5651387 5339729 2237771 See Schedule O 1031562 463895 978453 See Schedule O 272985 273121 See Schedule O 272171 75000 70131 272171 75000 70131 7228105 1 1 0 1 0 0 0 0 0 0 1 0 1 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 8 0 1 12 1 0 0 0 0 0 0 0 0 0 0 X 36 36 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 OH X X Myrna M Burga 6147158560 10 W Broad St Suite 950 Columbus OH 43215 MARY AMOS AUGSBURGER BOARD MEMBER 0.50 X 0 0 0 SALLY BLOOMFIELD BOARD MEMBER 1.00 X 0 0 0 PAULA BOGGS MUETHING BOARD MEMBER 0.50 X 0 0 0 STEPHEN BUCHENROTH BOARD MEMBER 0.50 X 0 0 0 THOMAS CHEMA BOARD MEMBER 0.50 X 0 0 0 CHRISTOPHER DAVEY BOARD MEMBER 0.50 X 0 0 0 JULIE DAVIS BOARD MEMBER 1.50 X 0 0 0 JENNIFER DAY BOARD MEMBER 1.00 X 0 0 0 MATTHEW DOLAN BOARD MEMBER 0.50 X 0 0 0 WILLIAM DOWLING BOARD MEMBER 1.00 X 0 0 0 BEN ESPY BOARD MEMBER 0.50 X 0 0 0 JANET GREEN MARBLEY BOARD MEMBER 0.50 X 0 0 0 SCOTT GREENWOOD BOARD MEMBER 0.50 X 0 0 0 MICHAEL GRODHAUS BOARD MEMBER 0.50 X 0 0 0 CHERYL GROSSMAN BOARD MEMBER 0.50 X 0 0 0 H RITCHEY HOLLENBAUGH BOARD MEMBER 0.50 X 0 0 0 JOHN HOLSCHUH JR BOARD MEMBER 0.50 X 0 0 0 WILLIAM KLATT BOARD MEMBER 0.50 X 0 0 0 DAVID KUTIK PRESIDENT 1.50 X X 0 0 0 GARY LEPPLA BOARD MEMBER 0.50 X 0 0 0 JOSEPH MAS SECRETARY 1.50 X X 0 0 0 G SCOTT MCCOMB BOARD MEMBER 0.50 X 0 0 0 MICHAEL MEARAN BOARD MEMBER 0.50 X 0 0 0 MARY MERTZ VICE PRESIDENT 1.50 X X 0 0 0 ALAN MICHAELS BOARD MEMBER 0.50 X 0 0 0 DOROTHY PELANDA BOARD MEMBER 0.50 X 0 0 0 JAMES PETRO BOARD MEMBER 0.50 X 0 0 0 JOHN PINNEY BOARD MEMBER 1.00 X 0 0 0 RICHARD POGUE BOARD MEMBER 1.00 X 0 0 0 KIMBERLY SHUMATE TREASURER 1.50 X X 0 0 0 SHARON SOBOL JORDAN BOARD MEMBER 0.50 X 0 0 0 STEVEN STEINGLASS BOARD MEMBER 0.50 X 0 0 0 KATHLEEN TRAFFORD BOARD MEMBER 1.50 X 0 0 0 JOHN VANNORMAN BOARD MEMBER 0.50 X 0 0 0 MARK WAGONER BOARD MEMBER 0.50 X 0 0 0 DARYL WARD BOARD MEMBER 0.50 X 0 0 0 THOMAS W WEEKS BOARD MEMBER 0.50 X 0 0 0 DAVID WEINER BOARD MEMBER 1.00 X 0 0 0 WILLIAM WEISENBERG BOARD MEMBER 1.00 X 0 0 0 JUDGE RICHARD WRIGHT BOARD MEMBER 0.50 X 0 0 0 TIMOTHY YOUNG BOARD MEMBER 0.50 X 0 0 0 ANGELA LLOYD EXECUTIVE DIRECTOR 40.00 X 138044 0 22401 SUSAN CHOE DEPUTY DIRECTOR/GENERAL COUNSEL 40.00 X 126104 0 33507 JANE TAYLOR DIRECTOR OF COMMUNICATIONS/PRO BONO 40.00 X 114636 0 29643 378784 0 85551 3 0 1 0 0 1661313 7131 1668444 IOLTA/IOTA INT & FEES 900099 3548001 3548001 3548001 437278 437278 2609200 2558495 50705 50705 50705 BANK OF AMERICA MORTGAGE SETTLEME 900099 14269 14269 ODJFS REIMBURSEMENT 900099 11475 11475 CY PRES AWARD 900099 1966 1966 27710 5732138 3559476 0 504218 5414729 5414729 463895 463895 160445 125147 22462 12836 696708 556366 107941 32401 88387 69602 13424 5361 118746 100410 10741 7595 60941 48387 9272 3282 17000 11475 4685 840 9000 9000 59043 59043 178726 170739 6604 1383 2275 639 1287 349 43441 33047 8715 1679 16176 14283 1412 481 115549 87868 21850 5831 19521 19506 15 43453 38049 1747 3657 14325 12427 1421 477 3197 2493 541 163 7525557 7228105 212117 85335 165549 85061 13172703 426468 288931 376370 38933 41583 135696 117451 26583 18245 7851698 19590572 204 184 21544601 20538483 258557 333481 227555 273302 46527 486112 653310 X 8154044 9194602 12904445 10690571 21058489 19885173 21544601 20538483 -1793419 620103 0 X X 0 1 X 1 0 X 1447861 1961191 1668444 5077496 1447861 1961191 1668444 5077496 1185524 3891972 1314 184134 437278 622726 26284 13343 11475 51102 5751324 6819041 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 9000 9000 7228105 7237105 511855 127964 0 0 398898 511855 910753 1366130 9000 9000 18000 99725 127964 227689 341534 Part II-A, Lines 2A, 2B, and 2C: The amounts on line 2a and 2d of Schedule C are calculated per IRS Formula and Instructions and do not represent the actual lobbying expenditures of the Foundation. The actual lobbying expenditures for the Foundation are presented on line 2c. 8681 8681 0 62015 44220 17795 65000 64550 450 18245 DENIS MURPHY FUND 2201986 F INVESTMENT FUND 6450284 F BOA SETTLEMENT FUND 10938302 F 19590572 6293198 620103 620103 5673095 59043 59043 5732138 7466514 0 7466514 59043 59043 7525557 0 Advocates for Basic Legal Equality 525 JEFFERSON AVENUE STE 300 TOLEDO OH 43604 237376131 501(C)3 1447005 LEGAL AID FOR SPECIAL POPULATIONS/FUNDING TO SUPPORT LEGAL AID Ohio State Legal Services Associations OPLC and SEOLS 555 BUTTLES AVENUE COLUMBUS OH 43215 310718185 501(C)3 1108493 LEGAL AID FOR STATE SUPPORT/FUNDING TO SUPPORT LEGAL AID Legal Aid Society of Cleveland 1223 W SIXTH STREET CLEVELAND OH 44113 340866026 501(C)3 711682 FUNDING TO SUPPORT LEGAL AID Legal Aid Society of Columbus 1108 CITY PARK COLUMBUS OH 43206 314476407 501(C)3 513618 FUNDING TO SUPPORT LEGAL AID Legal Aid Society of Cincinnati 215 E NINTH STREET CINCINNATI OH 45202 310536673 501(C)3 639057 FUNDING TO SUPPORT LEGAL AID Community Legal Aid Services 50 S MAIN ST STE 800 AKRON OH 44308 340753560 501(C)3 659052 FUNDING TO SUPPORT LEGAL AID Pro Seniors 7162 READING ROAD STE 1150 CINCINNATI OH 45237 310887471 501(C)3 326067 FUNDING TO SUPPORT LEGAL AID Legal Aid of Western Ohio 525 JEFFERSON AVENUE STE 300 TOLEDO OH 43604 341485732 501(C)3 6255 FELLOWSHIP SUPPORT Public Interest Law Foundation 501(C)3 3500 FELLOWSHIP SUPPORT 9 LOAN REPAYMENT ASSISTANCE PROGRAM 86 463895 Part I, Line 2: The Ohio Legal Assistance Foundation requires grantees to provide activity and financial reporting based upon the requirements set forth in the grant agreement. Part III: In an effort to ensure that the best and brightest attorneys can afford to work at Ohio's legal aids, the Foundation annually provides up to $6,000 in loan repayment assistance through a forgivable loan for each qualifying attorney participant in the Foundation's loan repayment assistance program. X X X X 0 0 0 0 0 0 0 0 0 ANGELA LLOYD EXECUTIVE DIRECTOR 138044 0 0 0 0 0 18132 0 4269 0 160445 0 0 0 SUSAN CHOE DEPUTY DIRECTOR/GENERAL COUNSEL 126104 0 0 0 0 0 16553 0 16954 0 159611 0 0 0 Form 990, Part I, line 1, Organization's Mission: The Ohio Legal Assistance Foundation, Inc. (The "Foundation") is a nonprofit Ohio foundation committed to improving access to justice and ensuring that legal aid societies and other resources, programs, and services address the unmet civil legal needs of low income and underserved Ohioans. The Foundation was founded in 1994 as a tax-exempt unincorporated nonprofit association. During 2013, the Foundation's Board of Directors ("Board") elected to transition to a nonprofit corporation. The Foundation filed for incorporation on October 28, 2013 and was subsequently approved as a tax-exempt successor organization by the IRS. FORM 990, ITEM B During the preparation of the 2017 IRS Form 990, it was discovered that unrealized gains and losses for the year ended June 30, 2017 were not excluded from the Foundation's investment income. The IRS Form 990 requires the Foundation to report its annual investment income, excluding any unrealized gains and losses on investments carried at fair market value. As a result, the Foundation's revenue, for 2016 IRS Form 990 reporting purposes, was overstated by the unrealized gains of $620,103. The 2016 Form is being amended to correct this error. All Parts and Schedules impacted are as follows: - Part I, Summary, line 10 - Part VIII, Statement of Revenue, lines 3 and 7a, 7b, 7c, 7d - Part XI, Reconciliation of Net Assets, Lines 1 and 5 - Schedule A, Part II, Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) - Schedule D, Part XI, Reconciliation of Revenue per Audited Financial Statements with Revenue per Return, Line 2a Form 990, Part I, Line 11, Line 19 and Line 22: The Foundation received a nonrecurring payment of $14,269 during FY 2017 (July 1, 2016 to June 30, 2017) from the 2014 Bank of America Mortgage Settlement. These funds are restricted and are to be used solely for foreclosure prevention legal assistance or community redevelopment assistance. Form 990, Part III, Line 4A, Program Service Accomplishments: Grant Administration: As the principal funder of legal aid in Ohio, the Foundation ensures that qualified lawyers are available to represent low-income Ohioans in civil matters. In partnership with legal aid, the Foundation helps ensure that veterans secure the benefits they have earned; seniors preserve their independence and financial security; victims of domestic violence obtain safety and security; and children with disabilities obtain the support they need to succeed in school. Legal aid ensures that these vulnerable Ohioans have a voice in achieving justice for themselves and their families. Critical to the mission of the Foundation is the monitoring of the flow and disbursal of the funds derived from interest on lawyer trust accounts (IOLTA), interest on trust accounts (IOTA), and a civil filing surcharge. In FY 2017 (July 1, 2016 to June 30, 2017), the Foundation successfully monitored the distribution of over $17.5 million in funds to the legal aids. As a result of this funding, Ohio's legal aids provided legal information, advice, or representation in nearly 53,000 civil matters. Ohio's legal aids assisted over 114,000 Ohioans, including nearly 5,200 veterans and over 15,000 seniors. The Foundation also provides discretionary grants to support special projects, such as: 1) providing funding to support fellowships that focus on emergent legal needs facing low-income Ohioans; 2) supporting impactful community redevelopment legal services through Neighborhood Stabilization grants from the Bank of America Settlement funds; and 3) supporting the Ohio Elder Justice Initiative through a generous grant from the Ohio Attorney General's Office. Outstanding law graduates with a passion for public service provide a voice for Ohioans through fellowships sponsored by the Ohio Legal Assistance Foundation. The fellowships focus on urgent issues facing individuals and families throughout Ohio. In FY 2017, the Foundation supported 4 fellows in the state. These fellows delivered critically needed civil legal aid to remove barriers to employment; to help children thrive and remain in school; to serve immigrant children and families; and, to uplift communities. Further in FY 2017, the Foundation awarded over $2.2 million in Neighborhood Stabilization grants to support legal services to address community redevelopment throughout Ohio. These grants present an opportunity to make concrete, measurable impacts in specific neighborhoods or areas of Ohio through strategic partnerships with legal aid and community organizations. Finally, through a generous grant from the Ohio Attorney General's Office the Foundation awarded over $360,000 to fund critical legal work to assist older Ohioans. As a result of this funding over 6000 seniors received timely assistance via a Seniors Legal Hotline. An integral part of the Foundation's grant oversight is the regular review of the methods of delivering civil legal aid in order to ensure that resources are optimized. Specifically, the Foundation provides national peer reviews of Ohio's civil legal aids. The Foundation subsequently makes grant dollars available to implement the recommendations derived from the peer review as well as to implement improvements proposed internally by a legal aid's own strategic plan. This includes assisting grantees with a variety of program services, technology upgrades, fundraising and communications. In FY 2017, the Foundation awarded over $208,000 to Ohio's legal aids to address either a need identified in a Foundation implemented peer review or in a grantee's own strategic planning and review process. These program grants are made possible through a generous grant from the Ohio Supreme Court. Form 990, Part III, Line 4B, Program Service Accomplishments: Legal Services Support: In addition to critical financial support for civil legal aid in Ohio, the Foundation strengthens and expands legal assistance by promoting the recruitment of attorneys with superior skills and qualifications. To this end, the Foundation provides educational loan repayment assistance to attorneys that are employed by Ohio's legal aids. Through this program, the Foundation provides up to $6,000 in annual loan repayment assistance to qualified participants. In FY 2017, the Foundation provided $463,895 in loan repayment assistance through forgivable loans to 86 participants. The loan repayment assistance program has been a vital tool in the recruitment and retention of the best and brightest attorneys, who otherwise due to their student loan debt could not afford to work for legal aid. The Foundation serves as the statewide "voice" for civil legal aid in Ohio. The Foundation educates not only the legal community, but state and national legislators, and the general public about the importance of civil legal aid. In addition, the Foundation partners with Ohio's courts, bar associations, business communities, social service agencies, government, and others to increase the awareness of and build support for civil legal aid in Ohio. Form 990, Part III, Line 4C, Program Service Accomplishments: Public Funds Compliance: The Foundation works with financial institutions, lawyers, and title agents to enhance revenues received from the interest on lawyer trust accounts (IOLTA), interest on trust accounts (IOTA), and a civil filing fee surcharge which are used to fund legal aid to low-income and underserved Ohioans. Specifically, the Foundation works to ensure that lawyers and title insurance agents properly establish the statutorily required accounts and that financial institutions properly report and remit the interest on such accounts statutorily designed to fund civil legal aid in Ohio. Form 990, Part III, Line 4D, Program Service Accomplishments: Explanation: Pro Bono: Through a generous grant from the Supreme Court of Ohio, the Foundation works at the statewide level to increase pro bono participation in the delivery of civil legal aid. The Foundation is a catalyst for the development of new, statewide and local pro bono initiatives. In addition, the Foundation works to increase the pro bono capacity of existing programs to more efficiently and effectively engage volunteers. In FY 2017, the Foundation, in collaboration with the Supreme Court of Ohio, administered the annual, voluntary reporting of Ohio lawyers' pro bono involvement. In addition, the Foundation, through the funding from the court awarded $75,000 in domestic relations pro bono innovation grants. These grants encourage and support innovative pro bono projects that partner legal aid with local domestic relations courts to assist pro se Ohioans navigate the justice system. In April of 2017, the Foundation awarded John P. Gilligan, the Presidential Award for Pro Bono Service, recognizing his outstanding commitment to pro bono work. Mr. Gilligan serves on the board of the Legal Aid Society of Columbus and is past board chair of the Society. Throughout Mr. Gilligan's more than 30-year legal career, he has served as a volunteer attorney, representing countless legal aid clients pro bono. Form 990, Part VI, Section B, line 11b The Foundation's Audit Committee, through delegation by the Board, reviews and approves a final draft of the 990. The full Board will receive copies of the 990 prior to the 990 being signed and filed with the IRS. The Foundation's most recently filed 990 will be posted on its website. Form 990, Part VI, Section B, line 12c The Foundation's conflict of interest policy & procedures extends to all Directors and to the Foundation's Executive Director and Deputy Director and General Counsel. Each Director and Officer and each member of a committee with governing body-delegated powers must annually complete and sign "The OLAF Annual Business Relationship and Conflict of Interest Disclosure Form." Determinations of whether an actual conflict exists are made by the Board through a majority vote which excludes the vote of a potentially conflicted director(s). No Director or Officer may preside over, vote on or participate in any deliberation of any matter in which such Director or Officer has a conflict or potential conflict of interest. Form 990, Part VI, Section B, line 15a The Executive Committee of the Board met in FY 2017 and reviewed the Executive Director's compensation. As a basis for comparison, the committee reviewed the executive director compensation for each of Ohio's legal aids using their most recent 990 reports. The committee also reviewed executive director compensation for comparable nonprofit organizations in Ohio and nationally through the use of composite salary surveys. The Board met in executive session at a duly called meeting on June 22, 2017 and per the recommendation of the Executive Committee approved a salary increase for the Executive Director. The Board's salary discussion and vote was memorialized in contemporaneous minutes. Form 990, Part VI, Section C, line 19 The Foundation makes its governing documents available to the general public. Its annual business relationship and conflict of interest disclosure policy and procedure, annual report and latest form 990 are posted to its website: www.OLAF.org. The Foundation makes other documents available upon request.