LEGAL COUNSEL FOR THE ELDERLY: Form 990, tax year 2013
View the entire original 990 at ProPublica ↗
- Organization
- LEGAL COUNSEL FOR THE ELDERLY (EIN 52-1194741)
- Tax period
- 2013-01-01 to 2013-12-31
- Filed
- 2014-06-25
- IRS object ID
- 201431769349300023
- Schema version
- 2013v3.0
- 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 | 2014-06-25T11:59:57-05:00 | ReturnTs |
| Tax Period End | 2013-12-31 | TaxPeriodEndDt |
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2013-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 521194741 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Legal Counsel for the Elderly | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEGA | BusinessNameControlTxt |
| Phone | 2024346755 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 E Street NW Tax Dept | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 20049 | ZIPCode |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | Jan A May | PersonNm |
| Person Title | Executive Director | PersonTitleTxt |
| Phone | 2024342164 | PhoneNum |
| Signature | 2014-06-25 | SignatureDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2013 | TaxYr |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
Doing Business As Name DoingBusinessAsName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AARP Legal Counsel for the Elderly | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | Jan May | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 E Street NW | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 20049 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $9,266,966 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | www.aarp.org/lce | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1980 | FormationYr |
| Legal Domicile State | DC | LegalDomicileStateCd |
| Activity Or Mission | Provide free/low cost legal assistance/education to qualified elderly in D.C. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 5 | VotingMembersIndependentCnt |
| Total Employee | 51 | TotalEmployeeCnt |
| Total Volunteers | 400 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $4,426,241 | PYContributionsGrantsAmt |
| CY Contributions Grants | $4,610,706 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $33,830 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $16,019 | CYProgramServiceRevenueAmt |
| PY Investment Income | $229,597 | PYInvestmentIncomeAmt |
| CY Investment Income | $500,441 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $4,689,668 | PYTotalRevenueAmt |
| CY Total Revenue | $5,127,166 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $250 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $100 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $3,323,324 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $3,985,130 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $100,421 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $739,901 | PYOtherExpensesAmt |
| CY Other Expenses | $552,650 | CYOtherExpensesAmt |
| PY Total Expenses | $4,063,475 | PYTotalExpensesAmt |
| CY Total Expenses | $4,537,880 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $626,193 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $589,286 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $11,659,484 | TotalAssetsBOYAmt |
| Total Assets EOY | $13,141,634 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $738,997 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $797,910 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $10,920,487 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $12,343,724 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | The purpose of Legal Counsel for the Elderly ("LCE") is to provide free or low cost legal assistance and education to qualified elderly, primarily in the District of Columbia. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,875,485 | ExpenseAmt |
| Desc | D.C. Law Office -LCE operates a law office providing a complete range of free legal services to qualifying D.C. residents age 60 and older, including the D.C. long-term care ombudsman program. The purpose of the law office is to provide high quality legal services via staff attorneys, paralegals, volunteers and pro bono attorneys, especially in areas of basic needs for older D.C. residents, with an emphasis on those individuals who are vulnerable or otherwise in greatest need. The D.C. Law Office also operates five self-help legal offices in the local community. Self-help offices are facilities where older people can obtain information that allows them to resolve their own problems. The D.C. Law Office also includes a legal advice line for D.C. residents over the age of 60.On October 1, 2012, the DC Long-Term Care Ombudsman Program (DCLTCOP) expanded its scope of advocacy services, including monitoring the quality of care delivered to residents living in their homes in the community and receiving long-term care services through the DC Medicaid Elderly and Persons with Physical Disabilities (EPD) Waiver Program. The Home and Community-Based Services (HCBS) Ombudsmen serve as advocates, protecting residents' rights and promoting the highest possible quality of life and quality of care. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $282,898 | ExpenseAmt |
| Desc | Senior Medicare Patrol Project (SMPP) -The SMPP is part of the national initiative to fight Medicare fraud, waste and abuse. SMPP is a consumer education and information project that uses trained, volunteer professionals to educate Medicare beneficiaries about Medicare waste, fraud and abuse in the District of Columbia, and encourages beneficiaries to report fraud to a multi-lingual hotline maintained by SMPP. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $280,556 | ExpenseAmt |
| Desc | The Alternatives to Landlord/Tenant Court for the Elderly Project works with housing providers in identifying elder, disabled tenants who are at risk of eviction due to no fault of their own and provides them with supportive services so that they can continue to live independently without risk of eviction. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp (5 entries)
| ExpenseExpenseAmt | DescDesc | GrantGrantAmt | RevenueRevenueAmt |
|---|---|---|---|
| $82,397 | The D.C. Bar Home Visit Program allows LCE to hire one full-time attorney to make home visits to clients that call LCE but are unable to come to the office for appointments due to disability or illness. | ||
| $181,807 | Foreclosure Crisis Project | ||
| $328,278 | The Friedman Fund | ||
| $203,232 | Model Approaches | ||
| $823,715 | Various Other Programs | $100 | $16,019 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $1,619,429 | TotalOtherProgSrvcExpenseAmt |
| Total Other Prog Srvc Grant | $100 | TotalOtherProgSrvcGrantAmt |
| Total Other Prog Srvc Revenue | $16,019 | TotalOtherProgSrvcRevenueAmt |
| Total Program Service Expenses | $4,058,368 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (1) | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | Yes (1) | 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 |
| Temp Or Permanent Endowments | Yes (1) | TempOrPermanentEndowmentsInd |
| Report Land Building Equipment | 0 | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | Yes (1) | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | 0 | ReportOtherAssetsInd |
| Report Other Liabilities | 0 | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (1) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | 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 With Officer Ent | 0 | BusinessRlnWithOfficerEntInd |
| 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | Yes (1) | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 51 | 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 |
| Form8899 Filedind | 0 | Form8899Filedind |
| Form1098 C Filed | 0 | Form1098CFiledInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 5 | 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 | Yes (1) | 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 | 0 | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MD | StatesWhereCopyOfReturnIsFldCd |
| States Where Copy Of Return Is Fld | VA | StatesWhereCopyOfReturnIsFldCd |
| Own Website | Yes (X) | OwnWebsiteInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | AARP | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2024346755 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 601 E Street NW | AddressLine1 |
| City | Washington | City |
| State | DC | State |
| ZIP Code | 20049 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| Richard Riley | ||||||||
| Board Chair (as of 2/2013) | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Ernest Chico Rosemond | ||||||||
| Treasurer / AARP Director | 1.00 | Yes (X) | $0 | $155,867 | $47,579 | 42.00 | Yes (X) | |
| Edna Kane Williams | ||||||||
| Secretary / AARP VP | 1.00 | Yes (X) | $0 | $277,482 | $17,876 | 45.00 | Yes (X) | |
| Sara Kropf | ||||||||
| Member (2/4/13) & Chair-elect | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Elizabeth Mitchell | ||||||||
| Member (Chair until 2/13) | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Ira H Polon | ||||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| William A Isaacson | ||||||||
| Member | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Haroll Backus | ||||||||
| Member / AARP Executive VP | 1.00 | Yes (X) | $0 | $337,726 | $82,830 | 50.00 | ||
| Joyce A Rogers | ||||||||
| AARP Senior VP | 1.00 | Yes (X) | $0 | $343,346 | $69,439 | 50.00 | ||
| Sharis Arnold Pozen | ||||||||
| Member (until 2/4/13) | 1.00 | Yes (X) | $0 | $0 | $0 | |||
| Jan A May | ||||||||
| Executive Director | 41.00 | $225,954 | $0 | $69,099 | Yes (X) | |||
| Tina Nelson | ||||||||
| Managing Attorney | 40.00 | $139,843 | $0 | $56,068 | Yes (X) | |||
| Shirley Williams | ||||||||
| Manager & Legal Aid Atty | 40.00 | $124,997 | $0 | $43,995 | Yes (X) | |||
| Aaron Knight | ||||||||
| Development Advisor | 41.00 | $122,650 | $0 | $43,798 | Yes (X) | |||
| Lynne Person | ||||||||
| Director - LT Care Ombudsm | 42.00 | $120,917 | $0 | $47,395 | Yes (X) | |||
| Christopher Pitro | ||||||||
| Manager - Business Operati | 42.00 | $116,135 | $0 | $31,566 | Yes (X) | |||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $850,496 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $1,114,421 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $509,645 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | Allsource PPS | BusinessNameLine1 |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | Agile - 1 Corporate 1999 West 190th | AddressLine1 |
| City | Torrance | City |
| State | CA | State |
| ZIP Code | 90504 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | Temporary Staffing Agency | ServicesDesc |
| Compensation | $101,323 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Related Organizations | $2,357,565 | RelatedOrganizationsAmt |
| Government Grants | $1,711,049 | GovernmentGrantsAmt |
| All Other Contributions | $542,092 | AllOtherContributionsAmt |
| Total Contributions | $4,610,706 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | Litigation and Referral Revenue | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $16,019 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,019 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $16,019 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $141,615 | TotalRevenueColumnAmt |
| Exclusion | $141,615 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,498,626 | SecuritiesAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $4,139,800 | SecuritiesAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Securities | $358,826 | SecuritiesAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $358,826 | TotalRevenueColumnAmt |
| Exclusion | $358,826 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $5,127,166 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $16,019 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $500,441 | ExclusionAmt |
Grants To Domestic Orgs GrantsToDomesticOrgsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $100 | TotalAmt |
| Program Services | $100 | ProgramServicesAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $244,275 | TotalAmt |
| Program Services | $138,553 | ProgramServicesAmt |
| Management And General | $105,722 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,165,179 | TotalAmt |
| Program Services | $2,970,142 | ProgramServicesAmt |
| Management And General | $115,161 | ManagementAndGeneralAmt |
| Fundraising | $79,876 | FundraisingAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $94,964 | TotalAmt |
| Program Services | $89,871 | ProgramServicesAmt |
| Management And General | $2,645 | ManagementAndGeneralAmt |
| Fundraising | $2,448 | FundraisingAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $259,457 | TotalAmt |
| Program Services | $240,795 | ProgramServicesAmt |
| Management And General | $10,928 | ManagementAndGeneralAmt |
| Fundraising | $7,734 | FundraisingAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $221,255 | TotalAmt |
| Program Services | $202,083 | ProgramServicesAmt |
| Management And General | $13,834 | ManagementAndGeneralAmt |
| Fundraising | $5,338 | FundraisingAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,610 | TotalAmt |
| Program Services | $3,384 | ProgramServicesAmt |
| Management And General | $226 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $49,930 | TotalAmt |
| Management And General | $49,930 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136 | TotalAmt |
| Program Services | $136 | ProgramServicesAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $56,983 | TotalAmt |
| Program Services | $56,983 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $52,727 | TotalAmt |
| Program Services | $52,718 | ProgramServicesAmt |
| Fundraising | $9 | FundraisingAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $57,060 | TotalAmt |
| Program Services | $48,617 | ProgramServicesAmt |
| Management And General | $6,696 | ManagementAndGeneralAmt |
| Fundraising | $1,747 | FundraisingAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,904 | TotalAmt |
| Program Services | $52,606 | ProgramServicesAmt |
| Management And General | $6,337 | ManagementAndGeneralAmt |
| Fundraising | $961 | FundraisingAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $50,192 | TotalAmt |
| Program Services | $50,192 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,606 | TotalAmt |
| Program Services | $14,639 | ProgramServicesAmt |
| Management And General | $31,967 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | FundraisingFundraisingAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|---|
| Dues & Subscriptions | $67,813 | $66,833 | $980 | |
| Printing & Postage | $39,512 | $33,997 | $695 | $4,820 |
| Telecommunication Expen | $28,808 | $25,859 | $2,949 | |
| Bank Charges | $17,177 | $633 | $16,544 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,192 | TotalAmt |
| Program Services | $10,860 | ProgramServicesAmt |
| Management And General | $11,332 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,537,880 | TotalAmt |
| Program Services | $4,058,368 | ProgramServicesAmt |
| Management And General | $379,091 | ManagementAndGeneralAmt |
| Fundraising | $100,421 | FundraisingAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Joint Costs | Yes (X) | JointCostsInd |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $81,034 | BOYAmt |
| EOY | $96,864 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,223,996 | BOYAmt |
| EOY | $707,141 | EOYAmt |
Pledges And Grants Receivable PledgesAndGrantsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $307,382 | BOYAmt |
| EOY | $402,487 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,010,504 | BOYAmt |
| EOY | $243,379 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,446 | BOYAmt |
| EOY | $2,134 | EOYAmt |
Investments Other Securities InvestmentsOtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $8,033,122 | BOYAmt |
| EOY | $11,689,629 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,659,484 | BOYAmt |
| EOY | $13,141,634 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $665,147 | BOYAmt |
| EOY | $661,752 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,137 | BOYAmt |
| EOY | $114,295 | EOYAmt |
Escrow Account Liability EscrowAccountLiabilityGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,713 | BOYAmt |
| EOY | $21,863 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $738,997 | BOYAmt |
| EOY | $797,910 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows SFAS117 | Yes (X) | OrganizationFollowsSFAS117Ind |
Unrestricted Net Assets UnrestrictedNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,920,487 | BOYAmt |
| EOY | $12,343,724 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,920,487 | BOYAmt |
| EOY | $12,343,724 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $11,659,484 | BOYAmt |
| EOY | $13,141,634 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $589,286 | ReconcilationRevenueExpnssAmt |
| Net Unrlzd Gains Losses Invst | $833,951 | 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) |
|---|---|---|
| Consol And Sep Basis Fincl Stmt | Yes (X) | ConsolAndSepBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
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 | $3,333,328 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,792,836 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,290,474 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,426,241 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,610,705 | CurrentTaxYearAmt |
| Total | $20,453,584 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $3,333,328 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $3,792,836 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,290,474 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $4,426,241 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $4,610,705 | CurrentTaxYearAmt |
| Total | $20,453,584 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $10,798,256 | SubstantialContributorsTotAmt |
| Public Support Total170 | $9,655,328 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $218,206 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $162,979 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $200,136 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $150,289 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $141,615 | CurrentTaxYearAmt |
| Total | $873,225 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $21,326,809 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $74,701 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.45270 | PublicSupportCY170Pct |
| Public Support PY170 | 0.43310 | 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 0 | VolunteersInd |
| Paid Staff Or Management | Yes (1) | PaidStaffOrManagementInd |
| Media Advertisements | 0 | MediaAdvertisementsInd |
| Mailings Members | 0 | MailingsMembersInd |
| Publications Or Broadcast | 0 | PublicationsOrBroadcastInd |
| Grants Other Organizations | 0 | GrantsOtherOrganizationsInd |
| Direct Contact Legislators | Yes (1) | DirectContactLegislatorsInd |
| Direct Contact Legislators | $26,852 | DirectContactLegislatorsAmt |
| Rallies Demonstrations | 0 | RalliesDemonstrationsInd |
| Other Activities | 0 | OtherActivitiesInd |
| Total Lobbying Expenditures | $26,852 | TotalLobbyingExpendituresAmt |
| Not Described Section501c3 | 0 | NotDescribedSection501c3Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part II-B, Line 1: | FormAndLineReferenceDesc |
| Explanation | 2013 Lobbying/Testimony activities: Legal Counsel for the Elderly (LCE) provides various testimony, collaboration, and regulatory work for elder rights related to housing and foreclosure, real property taxes, abuse, and nursing home care and budgeting for these areas. LCE senior attorneys attended hearings and meetings as well as provided written testimony to the Office of Tenant Advocate, Department of Consumer and Regulatory Affairs, DC housing Authority, Fair Budget Coalition, and various DC Council Committees. | ExplanationTxt |
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 |
CY Endwmt Fund CYEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,411,038 | BeginningYearBalanceAmt |
| Contributions | $10,854 | ContributionsAmt |
| Investment Earnings Or Losses | $576,304 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $69,989 | OtherExpendituresAmt |
| End Year Balance | $3,928,207 | EndYearBalanceAmt |
CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $3,074,845 | BeginningYearBalanceAmt |
| Contributions | $5,333 | ContributionsAmt |
| Investment Earnings Or Losses | $435,460 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $104,600 | OtherExpendituresAmt |
| End Year Balance | $3,411,038 | EndYearBalanceAmt |
CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,988,193 | BeginningYearBalanceAmt |
| Contributions | $6,192 | ContributionsAmt |
| Investment Earnings Or Losses | $80,460 | InvestmentEarningsOrLossesAmt |
| End Year Balance | $3,074,845 | EndYearBalanceAmt |
CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,609,857 | BeginningYearBalanceAmt |
| Contributions | $8,284 | ContributionsAmt |
| Investment Earnings Or Losses | $371,120 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $1,068 | OtherExpendituresAmt |
| End Year Balance | $2,988,193 | EndYearBalanceAmt |
CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Beginning Year Balance | $2,460,173 | BeginningYearBalanceAmt |
| Contributions | $12,424 | ContributionsAmt |
| Investment Earnings Or Losses | $493,251 | InvestmentEarningsOrLossesAmt |
| Other Expenditures | $355,991 | OtherExpendituresAmt |
| End Year Balance | $2,609,857 | EndYearBalanceAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Board Designated Balance EOY | 1.00000 | BoardDesignatedBalanceEOYPct |
| Endowments Held Unrelated Org | 0 | EndowmentsHeldUnrelatedOrgInd |
| Endowments Held Related Org | 0 | EndowmentsHeldRelatedOrgInd |
| Total Book Value Land Buildings | $0 | TotalBookValueLandBuildingsAmt |
Other Securities OtherSecuritiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | State Street | Desc |
| Book Value | $11,689,629 | BookValueAmt |
| Method Valuation | F | MethodValuationCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Securities | $11,689,629 | TotalBookValueSecuritiesAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $9,020,645 | TotalRevEtcAuditedFinclStmtAmt |
| Net Unrealized Gains Invst | $833,951 | NetUnrealizedGainsInvstAmt |
| Donated Services And Use Fclts | $3,059,528 | DonatedServicesAndUseFcltsAmt |
| Revenue Not Reported | $3,893,479 | RevenueNotReportedAmt |
| Revenue Subtotal | $5,127,166 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $5,127,166 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $7,597,408 | TotExpnsEtcAuditedFinclStmtAmt |
| Donated Services Use Fclts | $3,059,528 | DonatedServicesUseFcltsAmt |
| Expenses Not Reported | $3,059,528 | ExpensesNotReportedAmt |
| Expenses Subtotal | $4,537,880 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $4,537,880 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (3 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Part IV, Line 2b: | The client escrow account is an account used for purposes of making deposits of money from or for clients where the matter is pending but not resolved. A typical example might be a client who is in a dispute with the mortgage holder concerning amount due. Until the exact dollar amount is agreed to on settling the case, the money will remain in our client escrow and ultimately paid out in accordance with the terms of the settlement. LCE handles a number of consumer matters and in the context of some of those cases, the LCE staff or pro bono attorney may negotiate/advocate for a client to have a particular debt reduced, eliminated or to have a payment plan set up with the creditor. |
| Part V, Line 4: | LCE's board designated quasi-endowment was established from funds received by LCE as a recipient of certain unclaimed monies from a settlement of a class action lawsuit against a Washington, DC cable company. The funds are invested in a broad-based portfolio covering multiple asset classes. LCE uses the income derived from these funds as needed to support consumer protection activities of the elderly. LCE's Board of Directors approves the appropriation for spending based on an annual budget. The value at December 31, 2013 is $3,598,282. LCE has a quasi-endowment to fund the expenses associated with employing a law student as a part-time law clerk to support LCE cases. The funds are invested in a broad-based portfolio covering multiple asset classes. Spending from this endowment will commence when the endowment corpus has grown to a level sufficient to generate adequate income to support the goals of the program, a level to be determined by LCE's Board of Directors. The value at December 31, 2013 is $329,925. |
| Part X, Line 2: | LCE is required to record a liability for any material tax position taken which does not meet the minimum thresholds of "more likely than not" to be successful under regulatory challenge. No provision for income taxes has been recorded in 2013 and 2012 since management believes there is no material unrelated business income or material uncertain tax positions requiring the recognition of a liability. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantiation Required | Yes (1) | SubstantiationRequiredInd |
| Compensation Committee | Yes (X) | CompensationCommitteeInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | Yes (1) | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | Yes (1) | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (9 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Ernest Chico Rosemond | ||||||||||||||
| Treasurer / AARP Director | $0 | $135,803 | $0 | $19,119 | $0 | $945 | $0 | $41,286 | $0 | $6,293 | $0 | $203,446 | $0 | $0 |
| Edna Kane Williams | ||||||||||||||
| Secretary / AARP VP | $0 | $221,703 | $0 | $53,421 | $0 | $2,358 | $0 | $6,506 | $0 | $11,370 | $0 | $295,358 | $0 | $0 |
| Haroll Backus | ||||||||||||||
| Member / AARP Executive VP | $0 | $266,818 | $0 | $68,092 | $0 | $2,816 | $0 | $67,958 | $0 | $14,872 | $0 | $420,556 | $0 | $0 |
| Joyce A Rogers | ||||||||||||||
| AARP Senior VP | $0 | $268,666 | $0 | $73,684 | $0 | $996 | $0 | $67,958 | $0 | $1,481 | $0 | $412,785 | $0 | $0 |
| Jan A May | ||||||||||||||
| Executive Director | $181,985 | $0 | $42,205 | $0 | $1,764 | $0 | $8,968 | $50,779 | $9,352 | $0 | $244,274 | $50,779 | $0 | $0 |
| Tina Nelson | ||||||||||||||
| Managing Attorney | $123,061 | $0 | $16,491 | $0 | $291 | $0 | $5,582 | $31,609 | $18,877 | $0 | $164,302 | $31,609 | $0 | $0 |
| Shirley Williams | ||||||||||||||
| Manager & Legal Aid Atty | $111,533 | $0 | $10,071 | $0 | $3,393 | $0 | $4,864 | $27,543 | $11,588 | $0 | $141,449 | $27,543 | $0 | $0 |
| Aaron Knight | ||||||||||||||
| Development Advisor | $109,340 | $0 | $12,873 | $0 | $437 | $0 | $4,889 | $27,681 | $11,228 | $0 | $138,767 | $27,681 | $0 | $0 |
| Lynne Person | ||||||||||||||
| Director - LT Care Ombudsm | $111,336 | $0 | $9,225 | $0 | $356 | $0 | $1,482 | $27,307 | $18,606 | $0 | $141,005 | $27,307 | $0 | $0 |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | Part I, Line 5 | FormAndLineReferenceDesc |
| Explanation | Through its shared services agreement with AARP, Legal Counsel for the Elderly participates in AARP's enterprise-wide compensation plan. Under that compensation plan, numerous organizational factors are considered in employee compensation, of which gross revenues is one. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| Form 990, Part VI, Section A, line 7a | Yes, only with respect to board appointments: The AARP Chief Executive Officer appoints nine voting members of the Legal Counsel for the Elderly Board of Directors for specified terms. If a member appointed shall resign, the AARP Chief Executive Officer shall appoint his/her successor to fill the remainder of the term of the resigned member. |
| Form 990, Part VI, Section B, line 11 | The Form 990 for Legal Counsel for the Elderly (LCE) is prepared and reviewed in the AARP internal tax department. The Form 990 is also reviewed by LCE's Controller, LCE's Director, the AARP Controller and AARP Office of General Counsel. After this process the return is sent to all members of the governing body for review. The governing body then has up to seven days to review and provide any comments or questions. After all issues have been addressed, the return is electronically filed with the Internal Revenue Service. |
| Form 990, Part VI, Section B, line 12c | Annually, all board members and employees (including officers) are required to review the Code of Conduct, formally acknowledge their understanding of the Code, and disclose any real or potential conflicts of interest. Disclosures are reviewed by the appropriate management (or in the case of a board member, the Board Chair, and if necessary the Board of Directors) and the Ethics & Compliance Office. The appropriate resolution plan is implemented (for example, recusal from participating in any deliberations and decisions relevant to the disclosure). The Director of LCE and Ethics & Compliance Office monitors compliance with these requirements and ensures proper follow-up as needed. |
| Form 990, Part VI, Section B, line 15a | Form 990, Part VI, Section B, Line 15a and b: As to the comparability data, which is collected every two to three years, Legal Counsel for the Elderly (LCE) is included in the established AARP employee performance management system. AARP has a targeted competitive position in the marketplace that considers relevant for-profit and not-for-profit data since this is the landscape that AARP competes for talent. Establishing the appropriate compensation for positions and jobs considers external market pricing (where possible) from an independent, third party compensation consulting firm, internal criteria, and an individual's actual performance and contribution. Internal criteria is based on a standard approach that measures the internal value of positions, including: complexity and scope of responsibility, skill set and competencies, education and experience, and the reporting relationship of the position. An individual's actual performance and contribution is measured through the AARP performance management approach and then rewarded through the AARP annual base pay merit and incentive award programs. The compensation of the Executive Director of LCE is reviewed and approved by the Compensation Committee of the LCE Board of Directors. No persons with a conflict of interest are involved in the compensation review and approval process. |
| Form 990, Part VI, Section C, line 19 | Legal Counsel for the Elderly makes their Form 990 available for public inspection on their website at www.aarp.org/lce or upon request to AARP's Office of General Counsel. Legal Counsel for the Elderly only discloses documents (i.e., Form 990 and Form 1023), which have previously been filed with the Internal Revenue Service. All other documents that have not been included in a filing are not required to be disclosed to the public. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (5 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Exempt Code SectionExemptCodeSectionTxt | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Controlled OrganizationControlledOrganizationInd | Public Charity StatusPublicCharityStatusTxt |
|---|---|---|---|---|---|---|---|---|---|---|
| AARP Inc (consolidated) | ||||||||||
| 601 E Street NW | Washington | DC | 20049 | 951985500 | Social welfare organization dedicated to persons over 50 years of age | DC | 501(c)(4) | AARP | 0 | |
| AARP Foundation | ||||||||||
| 601 E Street NW | Washington | DC | 20049 | 520794300 | Public charity dedicated to persons over 50 at social and economic risk | DC | 501(c)(3) | AARP | 0 | 509(a)(1) |
| AARP Institute | ||||||||||
| 601 E Street NW | Washington | DC | 20049 | 520788950 | Supporting organization of AARP Foundation | DC | 501(c)(3) | AARP Foundation | 0 | 509(a)(3) |
| AARP Experience Corps | ||||||||||
| 601 E Street NW | Washington | DC | 20049 | 263698436 | Engages adults aged 50+ as tutors & mentors for school children nationwide | DC | 501(c)(3) | AARP | 0 | 509(a)(1) |
| AARP Insurance Plan | ||||||||||
| 601 E Street NW | Washington | DC | 20049 | 526069387 | Grantor trust for AARP | DC | 501(c)(4) | AARP | 0 | |
Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp (2 entries)
| Address Line1USAddress/AddressLine1 | CityUSAddress/City | StateUSAddress/State | ZIP CodeUSAddress/ZIPCode | EINEIN | Primary ActivitiesPrimaryActivitiesTxt | Legal Domicile StateLegalDomicileStateCd | Business Name Line1DirectControllingEntityName/BusinessNameLine1 | Entity TypeEntityTypeTxt | Controlled OrganizationControlledOrganizationInd |
|---|---|---|---|---|---|---|---|---|---|
| AARP Financial Services Corporation | |||||||||
| 601 E Street NW | Washington | DC | 20049 | 521367607 | Real Estate Holding Company | DE | AARP | C | 0 |
| AARP Services Inc | |||||||||
| 605 F Street NW | Washington | DC | 20004 | 522141065 | Marketing and Research | DE | AARP | C | 0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | Yes (1) | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | 0 | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | 0 | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | Yes (1) | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | 0 | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | 0 | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp (5 entries)
| Transaction TypeTransactionTypeTxt | InvolvedInvolvedAmt | Method Of Amount DeterminationMethodOfAmountDeterminationTxt |
|---|---|---|
| AARP - Cash contributions | ||
| C | $2,357,565 | cash paid |
| AARP - In-kind shared services | ||
| M | $2,648,943 | allocable costs |
| AARP - In-kind rent | ||
| N | $282,504 | cost |
| AARP - Direct expenses (telephone printing postage) | ||
| P | $42,088 | costs incurred |
| AARP Foundation - Rent | ||
| K | $57,059 | cost |
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