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 |
||||||
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.") .. | 283,937 | 284,331 | 301,568 | 398,596 | 511,916 | 1,780,348 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 0 | 0 | 0 | 0 | 0 | |
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | 0 | 0 | 0 | 0 | |
| 4 | Total. Add lines 1 through 3 | 283,937 | 284,331 | 301,568 | 398,596 | 511,916 | 1,780,348 |
| 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).. | 509,465 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,270,883 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 283,937 | 284,331 | 301,568 | 398,596 | 511,916 | 1,780,348 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 0 | 0 | ||||
| 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.).. | 0 | 0 | 0 | 0 | 0 | |
| 11 | Total support. Add lines 7 through 10 | 1,780,348 | |||||
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) |
||||
| 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 |
|---|
| Return Reference | Explanation |
|---|
| Software ID: | 19009572 |
| Software Version: | v1.00 |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| Form 990, Part III (Cont. 1) | 3,991 Minnesotans received direct free legal care services for a combined 4,676 different legal issues and an additional 5,918 received additional outreach and education via 166 group presentations to Minnesota cancer patients, survivors, caregivers, attorneys and health care providers. Cancer Legal Care helps Minnesotans all over the state meet basic needs by providing legal care in the following areas: Insurance Coverage (health insurance, short/long term disability); Housing and Financial (eviction, foreclosure, creditor issues, bankruptcy); Employment (ADA/MHRA discrimination/reasonable accommodation, FMLA); Legal Planning (health care directives, guardianship, wills, Powers of Attorney); and Public Benefits (Social Security Disability, Medicaid). By receiving critical legal care at a vulnerable time, Minnesotans affected by cancer experience enhanced financial security and family stability, and report improved health and well-being. Cancer Legal Care works closely with oncology providers and cancer support groups throughout the state. Cancer Legal Care is the only organization providing direct legal care services to the Minnesota cancer community. Cancer Legal Care exists for three reasons: 1. The prevalence of cancer. Like the rest of the nation, 1 in 3 Minnesota women and 1 in 2 Minnesota men will be diagnosed with a potentially serious cancer at some point in their life. Every year, approximately 25,080 new cases are diagnosed and 9,200 people die from cancer in Minnesota. In 2019, an estimated 276,770 Minnesotans were cancer survivors. Cancer affects people at every stage of life, across all income levels. 2. The financial devastation that cancer brings. Studies abound regarding cancer's financial devastation and the incredible impact it has on health care decision making and quality of life. So much so that cancer's financial devastation has its own term of art: financial toxicity. A recent study done over 16 years which looked at 9.5 million cancer survivors, found that 42% of all newly diagnosed cancer patients over the age of 50 will deplete their life savings within two years of diagnosis. The average age of a CLC client is 56. Cancer survivors are 2.5 times more likely to file for bankruptcy than people without cancer, and those cancer survivors who do file are 80% more likely to die than cancer patients who don't file for bankruptcy protection. At CLC, we see this stark reality in our clients' lives each day. Behind each one of these statistics is an individual or a family in crisis. Financial toxicity and the stress it brings are often more life-threatening than the cancer itself. 3. The lack of any other resource for this critically needed legal care. The legal issues cancer patients face surrounding employment, health and private disability insurance, and estate planning are not typically within the array of services provided by traditional legal aid. Moreover, eligibility for traditional legal aid service is tied to a very strict income cut off of 200% of the Federal Poverty Guidelines (FPG). This equates to a gross annual income of $24,980/single person and $51,500/family of four. Cancer survivors-even those whose sole income is from disability benefits-- often find themselves in the gap between the help traditional legal aid provides and the affordability of the private bar. Consequently, CLC takes a different approach given our clients' legal needs and the financial freefall in which they find themselves. We have learned that regardless of income, people all across the income spectrum have worries and questions about legal issues that arise because of their diagnosis and treatment. Accordingly, CLC provides legal counseling and information services to anyone in need regardless of income. The only limitation on our free services is in the estate planning realm, where full estate planning services are limited to those at or below 300% FPG. In 2019, 63% of our clients had income under 300% FPG. Additionally, we serve the entire state with 20% of our clients in 2019 living in Greater Minnesota and 80% in the Twin Cities Metro Area. In 2019, the average age of CLC's clients was 56 years-in the prime of their working, and often, family-raising years. Additionally, 45% of our 2019 clients are living with Stage IV cancer. The combined effect results in amplified consequences if a cancer survivor's specific legal needs remain unmet. Mounting medical bills coupled with job loss/unpaid leave, all too often lead to financial devastation for the entire family. Many middle class Minnesotans face abject poverty for the first time in their lives following their cancer diagnosis and experience additional complications for their survivorship stemming from their poverty. These are health problems that have legal, not medical, solutions. Legal care is often the key to ensuring basic needs are met and means of providing short and long term financial security and family stability. Examples of the cancer community's need for legal care and the difference it makes one family at a time, include: effectively negotiating an extended, job-protected leave in order to maintain employment during and after treatment; understanding the critical timing issues of applying for Social Security Disability Insurance (SSDI) so mistakes aren't made, resulting in an otherwise unnecessary delay in the receipt of cash benefits and medical coverage; and creating guardianship documents to ease the lives of children as they transition from the care of their deceased parent to another adult. |
| Form 990, Part III, Line 4a | At this point, depending on the type of cancer, geographic location, and legal need of the client, a CLC staff attorney will provide further legal care in house or coordinate a placement with one of our approximately 80+ volunteer attorneys throughout the state. With a growing number of health insurance coverage denials due to shrinking networks and ever-changing preauthorization requirements, in 2019 we piloted some work as part of the LCP to overturn wrongful insurance denials. A retired health insurance executive came on staff part-time to help guide this work. Working in tandem with our staff attorneys, for just thirteen of our clients in 2019, this additional legal care resulted in a total of $507,129 in previously denied charges covered by insurance or wrongful out of pocket charges returned which is more than the expenses of running our entire organization for the year. We look to expand this enhanced level of legal care by creating a volunteer corps of retired insurance experts, much like our volunteer pool of lawyers, to expand our outreach and impact. Walt's story which follows is illustrative of the impact this insurance work has on clients' stress and well-being in addition to their financial security. Cancer Legal Care was contacted by Walt, the recently widowed husband of a breast cancer client with whom we had worked previously. After his wife's passing, Walt received a bill for over $135,000 from the hospital. His wife's doctor was in-network for their insurance plan, but the hospital where she received all of her chemo and other treatments was out-of-work. Consequently, their share of the out-of-network cost was nearly $135,000. Within a matter of weeks, CLC/s staff Health Insurance Advocate got the entire bill covered as in-network and the bill reduced down to $0. We were elated and so was Walt. He wrote to us, "I do not have words to express my appreciation to ...the organization for the help you gave me during the most stressful time of my life. I will be forever grateful. Thank you." Our volunteer attorneys provide significant enhancements to the legal care CLC is able to provide to our clients every year given our modest staff size and operating budget. In 2019, volunteer attorneys took on 139 client matters, providing 559 hours of free legal care services valued at a total of $212,450. The LCP is designed to effectively and efficiently help our clients maintain financial security and family stability. The following is a breakdown of the legal needs our clients had and the areas of legal care provided: 14% Insurance Coverage (health insurance, short/long term disability) 17% --Housing and Financial (eviction, foreclosure, creditor issues, bankruptcy); 11% Employment (ADA/MHRA discrimination/reasonable accommodation, FMLA); 27% Legal Planning (health care directives, guardianship, wills, Powers of Attorney); 24% Public Benefits (Social Security Disability, Medicaid); 7% Other (immigration, tax, family). The majority of our clients become impoverished because of their cancer due to lengthy periods of unpaid time away from work and high insurance premiums, deductibles and out of pocket costs, they do not have the financial ability to pay for an attorney's assistance in creating the various legal documents they need to ensure the wishes for their care and that of their family are carried out, or where to turn for unbiased, professional advice regarding the many decisions they are facing and questions they have. An additional offering under the umbrella of our Legal Care Program, is our Foreclosure Prevention Program (FPP). We began this work on July 1, 2017, with funding from the State of Minnesota's Legal Service Advisory Council with the goal of providing targeted legal care to the community of Minnesotans who are at or below 200% of the Federal Poverty Guidelines (FPG), affected (in treatment or finished with treatment, or their spouse) by any type of cancer (no limitation based on diagnosis of a specific type of cancer), and are in jeopardy of foreclosure with the mounting medical debt and financial hardships they face. This work continued in 2019. By securing employment, insurance coverage, and disability income, our clients will have an income stream that can be used to support all of the regular expenses of life, primarily their housing expenses, that continue even in the face of cancer. By providing legal counsel and advice as to the legal processes involved and protections that apply, our clients are able to make informed decisions and go forward with a realistic road map of what they can expect. By collaborating with other cancer care organizations, we are able to connect our clients to other income replacement supports (primarily for food and non-medical expense one-time grants) to help them through lean periods. In 2019, the FPP served 132 clients, 96% of whom remain in their homes with no foreclosure actions pending. Bill's story is especially illustrative of the impact legal care has on helping to preventing foreclosure and maintaining financial security: Bill is a 75 year old man living with Stage IV anal cancer. He and his wife live in their home of twenty years. Their income consists solely of their Social Security benefits. With increased medical bills, they became behind in their property tax payments (approximately $11,000) and a worked out a Confession of Judgment with the county in which they live. They made several months of payments to the county under that judgment when they received notice that unbeknownst to them, their mortgage company paid off the entire sum still owing under the Confession of Judgment and was now adding $1,000 a month to their mortgage payment in recoupment. Overnight their mortgage went from an affordable $840 to an impossible $1,900. Before contacting CLC, the couple contacted the Minnesota Attorney General's office for help but was not sure what the office could do (in fact, the AG's office had written a letter to the mortgage company.) CLC was able to help them get emergency financial assistance from a local nonprofit to help with the increased mortgage expenses for one month and also located possible funding sources from the VA to which Bill might be entitled. Additionally, CLC wrote to their mortgage company requesting that the monthly mortgage amount be reduced to an amount affordable to Bill and his wife. The mortgage company received the AG's letter first and reduced the monthly amount owing. Then, upon receiving CLC's letter further reduced the monthly amount owing which is much more affordable for the couple. The couple remains in their home with no foreclosure proceedings instituted. |
| Form 990, Part VI, Section B, Line 11b | Cancer Legal Care's CEO/ED and its Executive Committee review the draft 990. Any questions are addressed and any necessary revisions are made. The full board of directors is then supplied with an electronic copy of the final 990 prior to filing. The board is encouraged to review the 990 and ask any questions that they have. The board discusses the filed 990 at the next board meeting and approves the filing with the State of Minnesota. |
| Form 990, Part VI, Section B, Line 12c | Cancer Legal Care's board members and officers are all subject to a conflict of interest policy that requires decision making on any transaction that would affect any of those individual's "material financial interest(s)" or would significantly affect their personal interest(s) ("appearance conflicts") to be affected on action of the entire board, after the board has been given prior notice of the individual(s) and the conflict(s), and with only Directors who are independent of the party with the actual or perceived conflict participating. The question as to whether an individual has a conflict falling within the policy is decided by the board, not including in its deliberations or vote the party(ies) whose conflict is at issue. All potential, perceived, or actual conflicts are reviewed on an annual basis, and every year at our first board meeting of the year in January, each board member completes and signs our conflicts disclosure. |
| Form 990, Part VI, Section B, Line 15 | The CEO/Ed's salary is set each year by the Executive Committee, comprised of our board chair, secretary and treasurer. The Executive Committee reviews the most recent "Minnesota Nonprofit Salary and Benefit Survey" prepared by the Minnesota Council for Nonprofits in setting the Executive Director's salary. All of the board members/officers are independent. The publication provides helpful listing of comparable salaries, benefits and other compensation measures for similar positions, relative to education and experience across a wide range of nonprofit organizations. Compensation is also based on the CEO/ED's job performance over the past year. The Executive Committee meets with the CEO/ED to review and assess progress made during the year in meeting goals set forth as part of the CEO/ED's written job requirement and performance obligations. |
| Form 990, Part VI, Section C, Line 19 | The website at page http://www.cancerlegalcare.org/who-we-are/governing-docments.html clearly states Cancer Legal Care's conflict of interest statement, governing documents, financial statements, and other public documents are located at our office at 3503 High Point Drive Suite 270 Oakdale, MN 55128. |
| Software ID: | 19009572 |
| Software Version: | v1.00 |