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        <CurrentTaxYearAmt>24</CurrentTaxYearAmt>
        <TotalAmt>126</TotalAmt>
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      <EndingBalanceAmt>10732</EndingBalanceAmt>
      <InclEscrowCustodialAcctLiabInd>true</InclEscrowCustodialAcctLiabInd>
      <ExplanationProvidedInd>X</ExplanationProvidedInd>
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      <OtherAssetsOrgGrp>
        <Desc>IOLTA Client Trust Fund</Desc>
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        <Desc>Client Costs</Desc>
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      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>10</TotalLiabilityAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Escrow account liability (Part IV, line 2b)</FormAndLineReferenceDesc>
        <ExplanationTxt>The custodial account is an IOLTA (Interest on Lawyers Trust Account) that holds unearned legal fees, as well as fees that the organization pays to the government on behalf of the client.</ExplanationTxt>
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    <IRS990ScheduleI documentId="990I">
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          <BusinessNameLine1Txt>MO Immigrant &amp; Refugee Advocates</BusinessNameLine1Txt>
        </RecipientBusinessName>
        <USAddress>
          <AddressLine1Txt>2725 Clifton Avenue</AddressLine1Txt>
          <CityNm>Saint Louis</CityNm>
          <StateAbbreviationCd>MO</StateAbbreviationCd>
          <ZIPCd>63139</ZIPCd>
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        <IRCSectionDesc>501c3</IRCSectionDesc>
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        <PurposeOfGrantTxt>Community Organization</PurposeOfGrantTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Monitoring procedures (Part I, line 2)</FormAndLineReferenceDesc>
        <ExplanationTxt>Per our grant agreement with the Lutheran Foundation of St. Louis, $10,000 is to be sub-granted to MIRA for staff salaries/benefits and various program-related expenses. The grant agreement requires us to submit, in collaboration with MIRA, all required reports. The Lutheran Foundation requires two detailed reports to be submitted during the funding period. These reports include data on the progress of the project funded and financial records. Our office requests all relevant data from MIRA and includes it in our Interim and Annual Reports. In addition, our staff work very closely with the staff of MIRA on the implementation of the funded project.</ExplanationTxt>
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      <SupplementalInformationDetail>
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      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>Form 990 was provided to all members of the governing body via email with instructions to review and reply with comments. Members were given several days for response. The Finance Committee met and conducted a more thorough review.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>The MICA Project regularly monitors compliance with its Conflict of Interest policy by engaging directors and employees in conversation whenever a potential conflict arises. All parties disclose potential conflicts and decide how to proceed in light of those disclosures in accordance to the Conflict of Interest Policy.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>In determining salaries for the organization's two employees (co-directors and attorneys), the Board of Directors looked at salaries of comparable attorneys at other nonprofit legal service organizations in the St. Louis area. A discussion took place between the Board of Directors and a final decision was made.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>The MICA Project has its Form 990 available for review upon request. It was provided to grantors in conjuction with grant applications and to Network for Good to be available for public review.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>Page 1, Part I, Line 6 - The MICA Project uses volunteers for the following roles: Board of Directors, legal interns, undergraduate interns, social work practicum students, administrative volunteers, bookkeeping, grant writing, and fundraising.</ExplanationTxt>
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  </ReturnData>
</Return>