2014-08-12T11:36:31-00:00 2013-12-31 Al Aucella dba The Bottom Line 69 Field Road Falmouth ME 04105 990 2013-01-01 223260883 IMMIGRANT LEGAL ADVOCACY PROJECT IMMI 2077801593 PO BOX 17917 PORTLAND ME 04112 Jennifer Archer President 2014-08-12 true Al Aucella 2077813853 2014-08-12 X 2013 2015-11-30 17:44:51Z Jennifer Archer Esq c/o PO Box 17917 Portland ME 04112 712555 false X www.ilapmaine.org X 1993 ME The Immigrant Legal Advocacy Project helps low-income immigrants improve their legal status, and works for more just and humane laws and policies affecting immigrants. 16 16 13 150 0 717477 658272 11605 5137 4377 6565 1403 -7908 734862 662066 0 0 552615 528204 5850 4224 124585 181760 154353 740225 686781 -5363 -24715 482232 454893 17280 14656 464952 440237 The Immigrant Legal Advocacy Project helps low-income immigrants improve their legal status, and works for more just and humane laws and policies affecting immigrants. false false 488844 5137 DIRECT IMMIGRATION LEGAL AID ILAP provides free and low-fee consultations, pro se immigration application assistance, and brief intervention in immigration and related matters to Maines low-income immigrants and their U.S. citizen family members through its Immigration Clinic. In 2013, over 3,000 individuals benefitted from more than 1,000 consultations or legal assistance provided during intake and 900 pro se applications or brief services provided. ILAP also offers full legal representation to individuals with complicated immigration cases through its staff and pro bono attorney panel. 458 individuals benefitted from full representation in 2013. 20919 EDUCATION OUTREACH ILAP educates immigrants in Maine and service providers who work with them about relevant immigration and related laws and policies through dozens of events conducted each year throughout the State. Over 1,053 individuals attended ILAP education and outreach events in 2013. 6767 SYSTEMATIC ADVOCACY - ILAP works with administrative agencies and lawmakers to improve the laws and policies affecting Maines immigrants. 516530 true true false true false false false false false false true false false false true true true false false false false false false false true false false false false false false false false false false false false false false false false false false false false false false true 6 0 true 13 true false false false false false false false false false false X 16 16 false false false false false false false true true false false true true false false true true true true false X X X ILAP Al Aucella 2077801593 309 Cumberland Ave 201 Portland ME 04101 Drew Anderson Member 001.00 X 0 0 0 Ivan Cardona Member 001.00 X 0 0 0 Maxwell Chikuta Member 001.00 X 0 0 0 Gloria Aponte Clarke Member 001.00 X 0 0 0 Lori Londis Dwyer Member 001.00 X 0 0 0 Warren Evans Member 001.00 X 0 0 0 Anne Kemper Member 001.00 X 0 0 0 Peter Landis Member 001.00 X 0 0 0 Priya Natarajan Member 001.00 X 0 0 0 Sam Saltonstall Member 001.00 X 0 0 0 Ronald Stegall Member 001.00 X 0 0 0 Carolikne Teschke Member 001.00 X 0 0 0 Susan Roche Interim Exec Dir May - Dec 040.00 X 50882 0 7347 Ronald Kriesman Exec Director Jan - Apr 040.00 X 41656 0 875 Jennifer Archer President 002.00 X 0 0 0 Riikka Morrill Vice-President 002.00 X 0 0 0 Amy Donahoe Bruning Treasurer 002.00 X 0 0 0 Shafaat Qazi Secretary 002.00 X 0 0 0 92538 8222 false false false 7032 46585 604655 22204 658272 Clinic Receipts 551111 3577 3577 Full Representative Receipts 541800 1560 1560 5137 6982 6982 21787 22204 -417 -417 -417 19920 46585 28285 -8365 -8365 Benefit Plan Dissolution Revenue 900099 457 457 457 662066 5137 -1343 0 0 0 0 103336 49395 15500 38441 0 319633 254108 9589 55936 10885 8274 700 1911 57793 44039 3686 10068 36557 26284 2157 8116 0 0 10494 10494 0 4224 4224 0 13422 13422 3065 3065 25999 25108 178 713 8849 6726 569 1554 0 46655 41990 2333 2332 6402 6402 0 6548 6548 0 0 2822 2146 181 495 3806 2893 245 668 Newsletter 5934 5934 Library Publications 5875 5875 Professional Dues Fees 2365 2365 Jesuit Volunteer Corps Expenses 11392 11392 725 564 34 127 686781 516530 45666 124585 X 114842 171322 358826 279056 1457 1457 25164 22106 5880 3058 1227 482232 454893 16053 13429 1227 1227 17280 14656 X 344421 357485 120531 82752 464952 440237 482232 454893 -24715 X false true X true false X 596379 527451 688729 717477 658272 3188308 596379 527451 688729 717477 658272 3188308 299887 2888421 6534 5131 4759 4615 6565 27604 11611 11186 13168 1403 37368 3253280 50134 0.88780 0.89570 X 0.00000 0.00000 Part II Line 9 NET INCOME FROM UNRELATED BUSINESS - describes the Net Surpluses, when they occurred, on the annual CeleSoiree and other smaller fundraising events after related Donations were removed. These were activities not regularly carried on and not subject to Unrelated Business Income Tax.. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 861 861 1722 685059 686781 128017 32004 115036 123482 136034 128017 502569 753854 3052 441 861 4354 28759 30871 34009 32004 125643 188465 787 861 1648 false 25164 12806 3058 3058 Financial derivatives and other financial products Closely-held equity interests Federal income taxes Assets held for others under agency transaction 1227 1227 X 1926960 1265054 2123 1267177 659783 2283 2283 662066 1951675 1265054 2123 1267177 684498 2283 2283 686781 X 2 AUDIT FOOTNOTE RE LIABILITY FOR UNCERTAIN TAX POSITIONS The Organization has adopted the provisions of Accounting for Uncertainty in Income Taxes as provided for in the Income Taxes topic of the FASB Accounting Standards Codification. This statement clarifies the criteria that an individual tax position must satisfy for some or all of the benefits of that position to be recognized in an entitys financial statements. It also prescribes a recognition threshold of more likely-than-not, and a measurement attribute for all tax positions taken or expected to be taken on a tax return, in order for those tax positions to be recognized in financial statements. There was no cumulative effect on the Organizations financial statements related to the adoption of these provisions, and no interest or penalties related to uncertain tax positions were accrued. XI 2d RECONCILING AUDIT REVENUES HIGHER THAN PART XIII REVENUES For the purpose of the 990 only, Salaries and related Fringe have been allocated against Fundraising Event Revenues part of Other Direct Expenses in Sch G. XI 4b RECONCILING AUDIT REVENUES LOWER THAN PART XIII REVENUES For the purpose of the 990, Friendraiser expenses were considered as Promotional Expenses and not charged against the Fundraising Event Revenues as it was in the audit. XII 2d RECONCILING AUDIT EXPENSES HIGHER THAN PART IX EXPENSES For the purpose of the 990 only, Salaries and related Fringe have been allocated against Fundraising Event Revenues, so expenses are lower on the 990 part of Other Direct Expenses on Sch G. XII 4b RECONCILING AUDIT EXPENSES LOWER THAN PART IX EXPENSES For the purpose of the 990, Friendraiser expenses were considered as Promotional Expenses and not charged against the Fundraising Event Revenues as it was in the audit. CeleSoiree 66505 46585 19920 9899 3600 14786 66505 46585 19920 9899 3600 14786 28285 -8365 Form 990, Part VI, Line 11 BOARD MEMBER REVIEW OF 990 A copy of the 990 will be provided to all Board members before it is filed, with instructions to Board members to forward any questions or comments. If no comments are received, it will be presumed that the Board has no objections to the 990 as prepared and the 990 will be filed with the IRS. If Board members raise questions or concerns that are deemed valid and result in any changes to the 990, those changes will be made before the 990 is filed. Form 990, Part VI, Line 12 CONFLICT OF INTEREST MONITORING Our conflict of interest policy requires Board members to disclose potential conflicts of interest at the time that they become aware of any potential conflict, but we do not presently require annual disclosure. Form 990, Part VI, Line 15 THE BOARD REVIEWS THE EDS SALARY as part of the annual budget process, including looking at comparability information available from the Maine Association of Nonprofits for similarly sized nonproftis, and looking at data from Maines other legal aid providers. A similar process is used by the ED in determining staff pay. Form 990, Part VI, Line 19 HOW ARE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICIES, AND FINANCIAL REPORTS MADE AVAILABLE TO THE PUBLIC The Form 990 is available via ILAPs website and also available on Guidestar. All governing documents and policies are available in print or pdf format for all reasonable requests. Form 990, Part X, Line 17 BALANCE SHEET THE ORGANIZATION USES A MODIFIED CASH BASIS of accounting--cash basis with the exceptions of showing accrued pension liabilities during the year. The Line 17 Payable Accrual figure represents SEP-IRA Payables accrued during the year and paid prior to the filing of this 990.