Attach to Form 990 or Form 990-EZ.
Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
| (i)Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
| Total | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... | 1,447,861 | 1,447,861 | ||||
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... | ||||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 4 | Total. Add lines 1 through 3 | 1,447,861 | 1,447,861 | ||||
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 886,067 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 561,794 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,447,861 | 1,447,861 | ||||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,314 | 1,314 | ||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 26,284 | 26,284 | ||||
| 11 | Total support Add lines 7 through 10. | 1,475,459 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose...... | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513.. | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | ||||||
| 6 | Total. Add lines 1 through 5. | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons... | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2010 | (b) 2011 | (c) 2012 | (d) 2013 | (e) 2014 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e | Discount claimed for blockage or other factors (explain in detail in Part VI): | |||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| 7 | Check here if the current year is the organization's first as a non-functionally-integrated Type III supporting organization (see instructions) | |||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2014 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2014 |
(iii) Distributable Amount for 2014 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2014 from Section C, line 6 |
||||
|
2
Underdistributions, if any, for years prior to 2014 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2014: | ||||
| a From 2009.......X | ||||
| b From 2010.......X | ||||
| c From 2011.......X | ||||
| d From 2012.......X | ||||
| e From 2013....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2014 distributable amount | ||||
|
i
Carryover from 2009 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2014 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2014 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2014, if any. Subtract lines 3g and 4a from line 2 (if amount greater than zero, see instructions) |
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|
6
Remaining underdistributions for 2014. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2015. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a From 2010.......X | ||||
| b From 2011.......X | ||||
| c From 2012.......X | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at| Return Reference | Explanation |
|---|---|
| FORM 990, PART I, LINE 19, REVENUE LESS EXPENSES: | THE FOUNDATION ANNUALLY WITHDRAWS AMOUNTS FROM ITS ENDOWMENT TO FUND GRANTS FOR CIVIL LEGAL AID. THESE GRANTS ARE REFLECTED ON PART I, LINE 13. PER GAAP, THE AMOUNTS WITHDRAWN FROM THE ENDOWMENT FUNDS ARE NOT PRESENTED AS CURRENT YEAR REVENUE AND THEREFORE A PAPER NET LOSS IS GENERATED. |
| FORM 990, PART III, LINE 3 | THE OHIO LEGAL ASSISTANCE FOUNDATION, INC. (FOUNDATION) IS A STATEWIDE NONPROFIT ORGANIZATION THAT PROMOTES EQUAL ACCESS TO JUSTICE AND WORKS TO ENSURE THAT THE HIGHEST QUALITY LEGAL AID IS AVAILABLE TO OHIOANS REGARDLESS OF INCOME. THE FOUNDATION BEGAN OPERATIONS IN 1994 AS THE OHIO LEGAL ASSISTANCE FOUNDATION, A TAX-EXEMPT UNINCORPORATED NONPROFIT ASSOCIATION. DURING THE YEAR ENDED JUNE 30, 2014, THE FOUNDATION'S BOARD ELECTED TO TRANSITION TO A NONPROFIT CORPORATION. THE FOUNDATION FILED FOR INCORPORATION ON OCTOBER 28, 2013 AND FOR TAX-EXEMPT STATUS AS A SUCCESSOR ORGANIZATION WITH THE IRS IN JANUARY 2014. THE TAX EXEMPT STATUS FOR THE INCORPORATED FOUNDATION WAS APPROVED BY THE IRS IN A LETTER DATED AUGUST 25, 2014 WITH THE EFFECTIVE DATE OF OCTOBER 28, 2013. THE OPERATIONS, ASSETS, AND LIABILITIES OF THE UNINCORPORATED FOUNDATION WERE TRANSFERRED TO THE INCORPORATED FOUNDATION DURING FISCAL YEAR 2015. |
| FORM 990, PART III, LINE 4E, PROGRAM SERVICE ACCOMPLISHMENTS: | 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 2015, THE FOUNDATION, IN COLLABORATION WITH THE SUPREME COURT OF OHIO, ADMINISTERED THE 7TH ANNUAL, VOLUNTARY REPORTING OF OHIO LAWYERS' PRO BONO INVOLVEMENT. IN ADDITION, THE FOUNDATION COLLABORATED WITH THE OHIO SUPREME COURT AND OTHERS TO IMPLEMENT A NEW RULE ALLOWING ATTORNEY CONTINUING LEGAL EDUCATION CREDITS TO BE EARNED THROUGH PRO BONO WORK FOR CLIENTS OF LEGAL AID ORGANIZATIONS AND PROGRAMS. IN APRIL OF 2015, THE FOUNDATION AWARDED JUDGE COLLEEN FALKOWSKI THE PRESIDENTIAL AWARD FOR PRO BONO SERVICE, RECOGNIZING HER OUTSTANDING COMMITMENT TO PRO BONO WORK AND LEADERSHIP IN ENCOURAGING PRO BONO WORK. FINALLY, THE FOUNDATION PROVIDED SUPPORT AND TECHNICAL ASSISTANCE FOR OPERATION LEGAL HELP OHIO (OLHO). OLHO CONNECTS LOW-INCOME VETERANS AND ACTIVE MILITARY PERSONNEL WHO ARE EXPERIENCING CIVIL LEGAL PROBLEMS WITH ATTORNEYS WHO AGREE TO REPRESENT THEM AT NO CHARGE. |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FOUNDATION'S BOARD'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. 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 OF INTEREST. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE EXECUTIVE COMMITTEE OF THE FOUNDATION'S BOARD MET IN FY 2015 AND REVIEWED THE EXECUTIVE DIRECTOR COMPENSATION FOR EACH OF OHIO'S LEGAL AIDS AND COMPARABLE NON-PROFIT ORGANIZATIONS IN CENTRAL OHIO, USING THE MOST RECENT 990 REPORTS AVAILABLE. THE BOARD OF DIRECTORS OF THE FOUNDATION MET IN EXECUTIVE SESSION AT A DULY CALLED MEETING OF THE BOARD ON JUNE 25, 2015 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 18 | FORM 990 IS MADE AVAILABLE TO THE PUBLIC ON THE COLUMBUS FOUNDATION'S WEBSITE. |
| 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. |
| FORM 990, PART VIII, LINE 3, INVESTMENT INCOME: | THE INVESTMENT INCOME SHOWN DOES NOT REFLECT THE FULL AMOUNT OF INVESTMENT INCOME AVAILABLE TO THE FOUNDATION. PER IRS REQUIREMENTS, THE NET UNREALIZED GAINS IN ASSETS HELD FOR THE FOUNDATION AT THE COLUMBUS FOUNDATION ARE NOT PRESENTED AS INVESTMENT INCOME. SEE FORM 990, PART XI, RECONCILIATION OF NET ASSETS. |
| FORM 990, PART XI, LINE 9: | TRANSFER OF NET ASSETS FROM PRIOR OHIO LEGAL ASSISTANCE FOUNDATION 7,890,647. |
| FORM 990, PART XII, LINE 2C: | THE FOUNDATION'S AUDIT COMMITTEE OVERSEES THE ANNUAL AUDIT AND SELECTION OF INDEPENDENT AUDITORS. IT MEETS WITH THE AUDITORS TO REVIEW THE AUDIT AND LETTER TO TRUSTEES. |
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