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 (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any unusual grants.) .... | 8,197,589 | 8,117,706 | 7,844,127 | 7,423,777 | 9,359,222 | 40,942,421 |
| 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 | 8,197,589 | 8,117,706 | 7,844,127 | 7,423,777 | 9,359,222 | 40,942,421 |
| 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).. | ||||||
| 6 | Public support. Subtract line 5 from line 4. | 40,942,421 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 8,197,589 | 8,117,706 | 7,844,127 | 7,423,777 | 9,359,222 | 40,942,421 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 34,511 | 19,313 | 11,578 | 12,565 | 15,221 | 93,188 |
| 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.).. | 10,485 | 138,167 | 3,053 | 2,354 | 7,660 | 161,719 |
| 11 | Total support. Add lines 7 through 10. | 41,197,328 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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) 2011 | (b) 2012 | (c) 2013 | (d) 2014 | (e) 2015 | (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 | ||||
| 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 2015 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-2015 |
(iii) Distributable Amount for 2015 |
|
|---|---|---|---|---|
|
1
Distributable amount for 2015 from Section C, line 6 |
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|
2
Underdistributions, if any, for years prior to 2015 (reasonable cause required--see instructions) |
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| 3 Excess distributions carryover, if any, to 2015: | ||||
| a | ||||
| b | ||||
| c | ||||
| d From 2013....... | ||||
| e From 2014....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2015 distributable amount | ||||
|
i
Carryover from 2010 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2015 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2015 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2015, 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 2015. Subtract lines 3h and 4b from line 1 (if amount greater than zero, see instructions) |
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|
7 Excess distributions carryover to 2016. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a | ||||
| b | ||||
| c Excess from 2013....... | ||||
| d From 2014....... | ||||
| e From 2015....... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
|---|---|
| PART II, LINE 10 | MISCELLANEOUS INCOME 154,059 |
| Software ID: | |
| Software Version: |
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 - ORGANIZATION'S MISSION | THE 2014 FINANCIAL INFORMATION REPRESENTS THE ACTIVITIES FOR THE STUB PERIOD 4/1/14 THROUGH 12/31/14 (9 MONTHS). SEE SCHEDULE O FOR ADDITIONAL INFORMATION TO PROVIDE A FULL RANGE OF HIGH QUALITY LEGAL SERVICES TO LOW INCOME PERSONS AND ELIGIBLE CLIENT GROUPS IN CIVIL MATTERS, IN A RESPECTFUL MANNER WHICH ENABLES CLIENTS TO ENFORCE THEIR LEGAL RIGHTS, OBTAIN EFFECTIVE ACCESS TO THE COURTS, ADMINISTRATIVE AGENCIES AND FORUMS WHICH CONSTITUTE OUR SYSTEM OF JUSTICE, MAINTAIN FREEDOM FROM HUNGER, HOMELESSNESS, SICKNESS AND ABUSE, EMPOWER PERSONS AND ASSURE EQUAL OPPORTUNITY, THUS, HELPING PEOPLE TO HELP THEMSELVES AND BECOME ECONOMICALLY SELF-RELIANT, TO THE EXTENT THEIR INDIVIDUAL ABILITIES AND CIRCUMSTANCES PERMIT. |
| FORM 990, PAGE 2, PART III, LINE 4A | A SIGNIFICANT PORTION OF SMRLS' OPERATIONS IS FUNDED THROUGH GRANTS FROM LSC (LEGAL SERVICES CORPORATION), A PRIVATE, NON-PROFIT CORPORATION ESTABLISHED BY CONGRESS IN 1974 TO ASSURE EQUAL ACCESS TO JUSTICE UNDER THE LAW FOR ALL AMERICANS. IT IS HEADED BY A BIPARTISAN BOARD OF DIRECTORS APPOINTED BY THE PRESIDENT AND CONFIRMED BY THE SENATE. DURING 2015, SMRLS SERVED 7,639 CLIENTS (25,000 HOUSEHOLD MEMBERS) WITH ALMOST 9,000 LEGAL MATTERS. IN ADDITION, SMRLS REACHED APPROXIMATELY 6,000 FAMILIES AND INDIVIDUALS WITH THEIR PREVENTATIVE LAW AND COMMUNITY EDUCATION WORK AND STRIVES TO REACH ITS ENTIRE ELIGIBLE CLIENT POPULATION OF OVER 200,000 PEOPLE WITH ONLINE ACCESS TO LEGAL MATERIALS ON ITS WEBSITE. SMRLS NOW HAS SUFFICIENT RESOURCES TO EMPLOY ABOUT 56 ATTORNEYS AND 44 NON- ATTORNEY STAFF. SMRLS CURRENTLY HAS OFFICES IN ST. PAUL, MANKATO, ROCHESTER, WINONA, ALBERT LEA, WORTHINGTON, SHAKOPEE, AND MOORHEAD, AS WELL AS SEVERAL COMMUNITY LAW OFFICES. SMRLS HAS GAINED NATIONAL RECOGNITION FOR ITS TRADITION OF SOUND MANAGEMENT AND INNOVATIVE APPROACHES TO LEGAL SERVICES FOR LOW-INCOME PEOPLE. SMRLS' NATIONALLY RESPECTED COMPREHENSIVE NEEDS ASSESSMENT PROCESS AND ITS DIVERSITY AND LEADERSHIP DEVELOPMENT WORK HAS RESULTED IN A COMMUNITY- BASED, COLLABORATIVE LAW PRACTICE. SMRLS' PAST INNOVATIONS INCLUDE: (1) COMBINING SEVERAL PROGRAMS TO CREATE THE REFUGEE, IMMIGRANT, AND MIGRANT SERVICES (RIMS) PROJECT TO ADDRESS THE CLIENT ACCESS AND EMERGING IMMIGRATION NEEDS OF THE GROWING REFUGEE AND IMMIGRANT POPULATION ACROSS THE SERVICE AREA; (2)CO-LOCATING RIMS STAFF AT THE INTERCULTURAL MUTUAL ASSISTANCE ASSOCIATION IN ROCHESTER TO SERVE THE IMMIGRANT POPULATION; (3) SMRLS' 3M/MAYO CORPORATE IMMIGRATION PRO BONO PROGRAMS; (4) SMRLS' PROGRAMS OF CLIENT INTAKE AND COLLABORATION WITH BATTERED WOMEN'S SHELTERS AND PUBLIC OFFICIALS IN ALL 33 COUNTIES; (5) SMRLS' EDUCATION LAW ADVOCACY PROJECT (CO- LOCATED WITH RIMS) TO ASSIST CHILDREN OF COLOR TO REMAIN AND SUCCEED IN SCHOOL; (6) SMRLS' HOUSING EQUALITY LAW PROJECT (HELP) TO PREVENT HOUSING DISCRIMINATION AND ENFORCE FAIR HOUSING RIGHTS; (7) THE MINNESOTA FAMILY FARM LAW PROJECT, WHICH USES STAFF AND PRIVATE ATTORNEYS TO ASSIST LOW-INCOME FARMERS; (8) SMRLS' COLLABORATIVE HOUSING ALLIANCE LAW OFFICE (PROJECT HALO) THAT LEVERAGES CORPORATE, CITY, PRIVATE LAW, AND VISTA RESOURCES TO PREVENT THE CONDEMNATION OF AFFORDABLE HOUSING AND TO REPAIR THAT HOUSING; (9) SMRLS' EMERGENCY ASSISTANCE AND GOVERNMENT BENEFITS PROGRAM, WHICH ENABLES LOW-INCOME CHILDREN AND FAMILIES TO RECEIVE THE INCOME AND HEALTH BENEFITS THEY NEED IN CRISIS SITUATIONS AND TO REMOVE BARRIERS TO SELF-SUFFICIENCY; (10) SMRLS' HOMELESS OUTREACH AND PREVENTION EDUCATION PROGRAM (PROJECT HOPE), WHICH USES STAFF WHO HAVE EXPERIENCED HOMELESSNESS TO WORK WITH LANDLORDS TO ENCOURAGE THEM TO RENT TO LOW-INCOME PERSONS WITH LESS-THAN- PERFECT RENTAL HISTORIES AND TO USE THE LEGAL PROCESS TO PREVENT EVICTIONS AND PROVIDE OTHER ASSISTANCE AND SECURING HOUSING; (11) SMRLS' SENIOR LAW PROGRAMS, WHICH USES STAFF AND VOLUNTEERS TO PROVIDE OUTREACH, EDUCATION, LEGAL ADVICE, AND LEGAL REPRESENTATION TO LOW-INCOME SENIORS, AND (12) THE EXPANSION OF THE HOTLINE FIRMWIDE TO PROVIDE A UNIFIED ENTRY POINT FOR THE ENTIRE SERVICE AREA. SMRLS HAS STRONG WORKING RELATIONSHIPS WITH STATEWIDE LOCAL BAR ASSOCIATIONS, LAWYERS, A BIPARTISAN LEGISLATURE, BUSINESS AND GOVERNMENTAL ENTITIES, AND CLIENT GROUPS. THROUGH A SERIES OF INNOVATIVE URBAN AND RURAL PROGRAMS, 193 VOLUNTEER ATTORNEYS DONATED APPROXIMATELY 5,100 HOURS OF CASE REPRESENTATION TIME IN 2015 THROUGH SMRLS' VOLUNTEER ATTORNEY PROGRAMS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | SMRLS' BOARD FINANCE AND AUDIT COMMITTEE REVIEWS AND APPROVES THE FORM 990. THE FINANCE AND AUDIT COMMITTEE PRESENTS TO THE FULL BOARD AT THEIR SEPTEMBER MEETING. THIS PROCESS WILL BE COMPLETED ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE ORGANIZATION'S CONFLICT OF INTEREST POLICY COVERS OFFICERS, DIRECTORS AND EMPLOYEES WHO CAN INFLUENCE THE ACTIONS OF SMRLS. THE DISCLOSURE STATEMENT IS COMPLETED ANNUALLY AND RETURNED TO MANAGEMENT FOR REVIEW. DISCLOSURE OF A CONFLICT WITHIN SMRLS IS MADE TO THE CEO (OR BOARD PRESIDENT IF THE CEO IS THE PERSON WITH THE CONFLICT) WHO SHALL BRING THE MATTER TO THE BOARD. DISCLOSURE INVOLVING BOARD MEMBERS ARE BROUGHT TO THE BOARD PRESIDENT. THE BOARD OR AUTHORIZED COMMITTEE OF THE BOARD SHALL DETERMINE WHETHER A CONFLICT EXISTS AND WHETHER THE CONTEMPLATED TRANSACTION MAY BE UNDERTAKEN. ANY INDIVIDUAL WITH A POTENTIAL CONFLICT IS EXCUSED FROM ALL DISCUSSIONS AND VOTING ON ANY TRANSACTIONS WHERE A CONFLICT IS DETERMINED TO EXIST. ALL PROCEEDINGS RELATED TO POTENTIAL AND ACTUAL CONFLICTS OF INTEREST ARE NOTED IN THE MEETING MINUTES. |
| FORM 990, PAGE 6, PART VI, LINE 15A | CEO ANNUAL PERFORMANCE REVIEW INCLUDES A SURVEY OF SMRLS STAFF, BOARD MEMBERS AND OTHER STAKEHOLDERS. THE ANNUAL PERFORMANCE REVIEW CONSIDERS THE CEO'S ANNUAL WORK PLAN. THE CEO'S ANNUAL PERFORMANCE REPORT IS DRAFTED BY EXECUTIVE COMMITTEE MEMBERS. THE EXECUTIVE COMMITTEE PRESENTS ITS FINDINGS DIRECTLY TO THE CEO. THE CEO IS PROVIDED A REASONABLE OPPORTUNITY FOR FEEDBACK AND COMMENT ON THE PERFORMANCE REVIEW REPORT. THE PERFORMANCE REVIEW REPORT ADDRESSES PAST PERFORMANCE AND FUTURE GOALS OR OBJECTIVES. FOLLOWING COMPLETION OF THE ANNUAL PERFORMANCE REVIEW, THE EXECUTIVE COMMITTEE REVIEWS THE CEO'S ANNUAL SALARY. THE EXECUTIVE COMMITTEE CONSIDERS THE CURRRENT SMRLS ATTORNEY SALARY STRUCTURE, LSC AND NON-LSC PROGRAM CEO SALARY DATA AND OTHER LEGAL INDUSTRY SALARY INFORMATION. THE EXECUTIVE COMMITTEE ALSO CONSIDERS CURRENT FRINGE BENEFITS IN DETERMINING THE CEO'S ANNUAL SALARY. THIS ANNUAL REVIEW PROCESS TYPICALLY TAKES APPROXIMATELY 2-3 MONTHS. THE PROCESS IS BOARD DRIVEN (VOLUNTEERS). THE PROCESS WAS LAST UNDERTAKEN IN 2014 FOR JESSIE R NICHOLSON. |
| FORM 990, PAGE 6, PART VI, LINE 19 | THE ORGANIZATION MAKES SELECTED FINANCIAL INFORMATION AVAILABLE TO THE PUBLIC ON ITS WEBSITE IN THE ANNUAL REPORT. THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO FUNDERS UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | EVENTS EXPENSES 75,350 EVENTS EXPENSES -75,350 |
| Software ID: | |
| Software Version: |