Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 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 |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 1,447,861 | 1,961,191 | 1,668,444 | 5,077,496 | ||
| 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 | 1,961,191 | 1,668,444 | 5,077,496 | ||
| 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).. | 1,185,524 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 3,891,972 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 1,447,861 | 1,961,191 | 1,668,444 | 5,077,496 | ||
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 1,314 | 184,134 | 437,278 | 622,726 | ||
| 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 | 13,343 | 11,475 | 51,102 | ||
| 11 | Total support. Add lines 7 through 10 | 5,751,324 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (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) |
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| 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 2019 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-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
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| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
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| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
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| Return Reference | Explanation |
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| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part I, line 1, Organization's Mission: | The Ohio Legal Assistance Foundation, Inc. (The "Foundation") is a nonprofit Ohio foundation committed to improving access to justice and ensuring that legal aid societies and other resources, programs, and services address the unmet civil legal needs of low income and underserved Ohioans. The Foundation was founded in 1994 as a tax-exempt unincorporated nonprofit association. During 2013, the Foundation's Board of Directors ("Board") elected to transition to a nonprofit corporation. The Foundation filed for incorporation on October 28, 2013 and was subsequently approved as a tax-exempt successor organization by the IRS. FORM 990, ITEM B During the preparation of the 2017 IRS Form 990, it was discovered that unrealized gains and losses for the year ended June 30, 2017 were not excluded from the Foundation's investment income. The IRS Form 990 requires the Foundation to report its annual investment income, excluding any unrealized gains and losses on investments carried at fair market value. As a result, the Foundation's revenue, for 2016 IRS Form 990 reporting purposes, was overstated by the unrealized gains of $620,103. The 2016 Form is being amended to correct this error. All Parts and Schedules impacted are as follows: - Part I, Summary, line 10 - Part VIII, Statement of Revenue, lines 3 and 7a, 7b, 7c, 7d - Part XI, Reconciliation of Net Assets, Lines 1 and 5 - Schedule A, Part II, Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) - Schedule D, Part XI, Reconciliation of Revenue per Audited Financial Statements with Revenue per Return, Line 2a |
| Form 990, Part I, Line 11, Line 19 and Line 22: | The Foundation received a nonrecurring payment of $14,269 during FY 2017 (July 1, 2016 to June 30, 2017) from the 2014 Bank of America Mortgage Settlement. These funds are restricted and are to be used solely for foreclosure prevention legal assistance or community redevelopment assistance. |
| Form 990, Part III, Line 4A, Program Service Accomplishments: | Grant Administration: As the principal funder of legal aid in Ohio, the Foundation ensures that qualified lawyers are available to represent low-income Ohioans in civil matters. In partnership with legal aid, the Foundation helps ensure that veterans secure the benefits they have earned; seniors preserve their independence and financial security; victims of domestic violence obtain safety and security; and children with disabilities obtain the support they need to succeed in school. Legal aid ensures that these vulnerable Ohioans have a voice in achieving justice for themselves and their families. Critical to the mission of the Foundation is the monitoring of the flow and disbursal of the funds derived from interest on lawyer trust accounts (IOLTA), interest on trust accounts (IOTA), and a civil filing surcharge. In FY 2017 (July 1, 2016 to June 30, 2017), the Foundation successfully monitored the distribution of over $17.5 million in funds to the legal aids. As a result of this funding, Ohio's legal aids provided legal information, advice, or representation in nearly 53,000 civil matters. Ohio's legal aids assisted over 114,000 Ohioans, including nearly 5,200 veterans and over 15,000 seniors. The Foundation also provides discretionary grants to support special projects, such as: 1) providing funding to support fellowships that focus on emergent legal needs facing low-income Ohioans; 2) supporting impactful community redevelopment legal services through Neighborhood Stabilization grants from the Bank of America Settlement funds; and 3) supporting the Ohio Elder Justice Initiative through a generous grant from the Ohio Attorney General's Office. Outstanding law graduates with a passion for public service provide a voice for Ohioans through fellowships sponsored by the Ohio Legal Assistance Foundation. The fellowships focus on urgent issues facing individuals and families throughout Ohio. In FY 2017, the Foundation supported 4 fellows in the state. These fellows delivered critically needed civil legal aid to remove barriers to employment; to help children thrive and remain in school; to serve immigrant children and families; and, to uplift communities. Further in FY 2017, the Foundation awarded over $2.2 million in Neighborhood Stabilization grants to support legal services to address community redevelopment throughout Ohio. These grants present an opportunity to make concrete, measurable impacts in specific neighborhoods or areas of Ohio through strategic partnerships with legal aid and community organizations. Finally, through a generous grant from the Ohio Attorney General's Office the Foundation awarded over $360,000 to fund critical legal work to assist older Ohioans. As a result of this funding over 6000 seniors received timely assistance via a Seniors Legal Hotline. An integral part of the Foundation's grant oversight is the regular review of the methods of delivering civil legal aid in order to ensure that resources are optimized. Specifically, the Foundation provides national peer reviews of Ohio's civil legal aids. The Foundation subsequently makes grant dollars available to implement the recommendations derived from the peer review as well as to implement improvements proposed internally by a legal aid's own strategic plan. This includes assisting grantees with a variety of program services, technology upgrades, fundraising and communications. In FY 2017, the Foundation awarded over $208,000 to Ohio's legal aids to address either a need identified in a Foundation implemented peer review or in a grantee's own strategic planning and review process. These program grants are made possible through a generous grant from the Ohio Supreme Court. |
| Form 990, Part III, Line 4B, Program Service Accomplishments: | Legal Services Support: In addition to critical financial support for civil legal aid in Ohio, the Foundation strengthens and expands legal assistance by promoting the recruitment of attorneys with superior skills and qualifications. To this end, the Foundation provides educational loan repayment assistance to attorneys that are employed by Ohio's legal aids. Through this program, the Foundation provides up to $6,000 in annual loan repayment assistance to qualified participants. In FY 2017, the Foundation provided $463,895 in loan repayment assistance through forgivable loans to 86 participants. The loan repayment assistance program has been a vital tool in the recruitment and retention of the best and brightest attorneys, who otherwise due to their student loan debt could not afford to work for legal aid. The Foundation serves as the statewide "voice" for civil legal aid in Ohio. The Foundation educates not only the legal community, but state and national legislators, and the general public about the importance of civil legal aid. In addition, the Foundation partners with Ohio's courts, bar associations, business communities, social service agencies, government, and others to increase the awareness of and build support for civil legal aid in Ohio. |
| Form 990, Part III, Line 4C, Program Service Accomplishments: | Public Funds Compliance: The Foundation works with financial institutions, lawyers, and title agents to enhance revenues received from the interest on lawyer trust accounts (IOLTA), interest on trust accounts (IOTA), and a civil filing fee surcharge which are used to fund legal aid to low-income and underserved Ohioans. Specifically, the Foundation works to ensure that lawyers and title insurance agents properly establish the statutorily required accounts and that financial institutions properly report and remit the interest on such accounts statutorily designed to fund civil legal aid in Ohio. |
| Form 990, Part III, Line 4D, Program Service Accomplishments: | Explanation: 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 2017, the Foundation, in collaboration with the Supreme Court of Ohio, administered the annual, voluntary reporting of Ohio lawyers' pro bono involvement. In addition, the Foundation, through the funding from the court awarded $75,000 in domestic relations pro bono innovation grants. These grants encourage and support innovative pro bono projects that partner legal aid with local domestic relations courts to assist pro se Ohioans navigate the justice system. In April of 2017, the Foundation awarded John P. Gilligan, the Presidential Award for Pro Bono Service, recognizing his outstanding commitment to pro bono work. Mr. Gilligan serves on the board of the Legal Aid Society of Columbus and is past board chair of the Society. Throughout Mr. Gilligan's more than 30-year legal career, he has served as a volunteer attorney, representing countless legal aid clients pro bono. |
| Form 990, Part VI, Section B, line 11b | The Foundation'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 and General Counsel. 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 or potential conflict of interest. |
| Form 990, Part VI, Section B, line 15a | The Executive Committee of the Board met in FY 2017 and reviewed the Executive Director's compensation. As a basis for comparison, the committee reviewed the executive director compensation for each of Ohio's legal aids using their most recent 990 reports. The committee also reviewed executive director compensation for comparable nonprofit organizations in Ohio and nationally through the use of composite salary surveys. The Board met in executive session at a duly called meeting on June 22, 2017 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 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. |
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| Software Version: |