Civic Intelligence

Ocean Monmouth Legal Services Inc

EIN 22-1830297 • 501(c)3

Profile

To provide civil legal services to low-income individuals and families in ocean and monmouth counties, nj

PO Box 4808754

www.lsnj.org/OMLS

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

79th percentile

0.41x

Higher debt load relative to assets than 79% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

53rd percentile

0.09x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

39th percentile

0.2%

Higher net margin than 39% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

83rd percentile

$153,713

Higher top officer pay than 83% of similar nonprofits.

Top officer pay equals 5.4% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

21st percentile

-6.6%

Faster asset growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

25th percentile

-8.0%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2014

Assets

Down

$644,024

Down $45,297 (-6.6%) from 2013

Liabilities

Down

$262,640

Down $49,575 (-16%) from 2013

Net Assets

Up

$381,384

Up $4,278 (+1.1%) from 2013

Revenue

$2,829,591

No earlier filing loaded for comparison.

Expenses

Down

$2,825,313

Down $68,638 (-2.4%) from 2013

Net Income

$4,278

No earlier filing loaded for comparison.

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2011: $1,018,536Liabilities 2011: $535,176Net Assets 2011: $483,3602011Assets 2012: $797,760Liabilities 2012: $434,882Net Assets 2012: $362,8782012Assets 2013: $689,321Liabilities 2013: $312,215Net Assets 2013: $377,1062013Assets 2014: $644,024Liabilities 2014: $262,640Net Assets 2014: $381,3842014

Highlighted filing

2014

Assets$644,024
Liabilities$262,640
Net Assets$381,384

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$3.0M$2.0M$1.0M$0Revenue 2011: $3,632,715Expenses 2011: $3,619,928Net Income 2011: $12,7872011Expenses 2012: $2,998,9562012Expenses 2013: $2,893,9512013Revenue 2014: $2,829,591Expenses 2014: $2,825,313Net Income 2014: $4,2782014

Highlighted filing

2014

Revenue$2,829,591
Expenses$2,825,313
Net Income$4,278

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 4, 2015
Return Version
2013v4.0
Gross Receipts
$2,829,591
Mission and Program Overview

Mission

To provide civil legal services to low-income individuals and families in ocean and monmouth counties, nj

Provide civil legal services to low-income individuals and families in ocean & monmouth counties, nj

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$538,093$428,451▼ $109,642
Pledges and Grants Receivable$87,489$112,396▲ $24,907
Land, Buildings, and Equipment, Net$29,717$65,109▲ $35,392
Prepaid Expenses and Deferred Charges$7,183$4,729▼ $2,454
Total Assets$689,321$644,024▼ $45,297
Other Assets Total$26,839$33,339▲ $6,500
Liabilities
Accounts Payable and Accrued Expenses$243,565$167,255▼ $76,310
Deferred Revenue$51,708$77,689▲ $25,981
Unsecured Notes Loans Payable-$11,333-
Other Liabilities$16,000$5,421▼ $10,579
Escrow Account Liability$942$942→ $0
Total Liabilities$312,215$262,640▼ $49,575
Net Assets / Fund Balance
Unrestricted Net Assets$293,285$343,145▲ $49,860
Temporarily Rstr Net Assets$83,821$38,239▼ $45,582
Total Net Assets Fund Balance$377,106$381,384▲ $4,278
Total Liabilities and Net Assets / Fund Balance$689,321$644,024▼ $45,297

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$4,695$120,041$124,736
Leasehold Improvements$60,414$54,787$115,201
Other Assets Org$33,339--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
William RempelExecutive DirectorFT$128,853$24,860$153,713
Maria FarleyAssistant Executive DirectFT$122,324$30,156$152,480
Gary SilvestriSenior AttorneyFT$104,620$14,300$118,920

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$2,786,088
Program Service Revenue
$18,019
Investment Income
$179
Other Revenue
$25,305
All Other Contributions
$424
Change in Net Assets
$4,278

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,829,591
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$2,829,591
Total Revenue per Form 990
$2,829,591
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,375,913
Other Expenses$449,400
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,501,286$193,904-$1,695,190
Other Employee Benefits$299,396$42,760-$342,156
Occupancy$219,485$35,879-$255,364
Payroll Taxes$173,133$29,055-$202,188
Current Officers, Directors, Trustees, and Key Employees$69,553$66,826-$136,379
Office Expenses$54,576$8,921-$63,497
Insurance$35,300$5,771-$41,071
Fees for Services Accounting$17,297$4,303-$21,600
Fees for Services Legal$11,035$2,745-$13,780
Travel$12,826--$12,826
Depreciation Depletion$9,961$1,628-$11,589
Other Expenses$3,423--$3,423
All Other Expenses$249$1,809-$2,058
Fees for Services Other$1,142$282-$1,424
Total Functional Expenses$2,431,430$393,883$0$2,825,313

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,825,313
Total Expenses per Audited Statements$2,825,313
Total Expenses per Form 990$2,825,313
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advance$5,421
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

The organization mails each board member a hard copy of the form 990 and allows them 10 days to review and/or comment or remain silent. Once all comments are addressed, the return is submitted.

Form 990, Part VI, Section B, Line 12C

The organization monitors and enforces compliance with the conflict of interest policy by including disclosure of any conflicts as part of the agenda of each board meeting.

Form 990, Part VI, Section B, Line 15

Form 990,part vi,section b, 15: the process for determining the compensation of the executive director did not meet all of the requirements to answer "yes" to question #15a. However, his salary was reviewed and approved at board meetings. This process was documented in a board resolution. Due to budgetary shortfalls, the salary of the executive director was reduced back to the fiscal year 2012 level for fiscal year 2014. Question #15b was answered "no" because no other officers of the organization were compensated and there were no key employees.

Form 990, Part VI, Section C, Line 19

The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.

Filing and Contact Details

Filer

EIN
22-1830297
Phone
7329041319

Signing Officer

Name
Maria Laface-farley
Title
Assistant Executive Director
Phone
7329041319
Signed
2015-05-04
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maria Laface-farley
Formed
1967
Legal Domicile
Nj
Voting Board Members
6
Independent Board Members
6
Employees
36
Volunteers
15

Preparer

Preparer
Thomas Martin
Phone
6098909189
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 2C

The process of overseeing the audit of the organization's financial statements and the selection of an independent accountant has not changed during the year.

Financial Statement Notes

PART IV, LINE 2B:

The organization holds trust funds for court costs on client's behalf.

PART X, LINE 2:

The organization is subject to routine audits by taxing jurisdictions. There are currently no such audits for any tax period in progress. The organization believes it is no longer subject to income tax examinations for years prior to 2011. The organization's policy is to classify income tax related interest and penalties in interest expense and miscellaneous operating costs, respectively.

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IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt043324
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0538093
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0428451
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt02786088
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt02879162
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02826037
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt03532056
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt05080218
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt017103561
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt0179
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0278
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0419
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0632
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01485
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt02993
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0225940
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt025305
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt03707
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt081454
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0110466
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99340
IRS990ScheduleA/PublicSupportPY170Pct00.98430
IRS990ScheduleA/PublicSupportTotal170Amt017103561
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt02786088
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt02879162
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02826037
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt03532056
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt05080218
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt017103561
IRS990ScheduleA/TotalSupportAmt017217020
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/AgentTrusteeEtcInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt04695
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0120041
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0124736
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt02825313
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt060414
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt054787
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0115201
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt033339
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0SECURITY DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05421
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0REFUNDABLE ADVANCE
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt02829591
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HOLDS TRUST FUNDS FOR COURT COSTS ON CLIENT'S BEHALF.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS. THERE ARE CURRENTLY NO SUCH AUDITS FOR ANY TAX PERIOD IN PROGRESS. THE ORGANIZATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR YEARS PRIOR TO 2011. THE ORGANIZATION'S POLICY IS TO CLASSIFY INCOME TAX RELATED INTEREST AND PENALTIES IN INTEREST EXPENSE AND MISCELLANEOUS OPERATING COSTS, RESPECTIVELY.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 2B:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt065109
IRS990ScheduleD/TotalBookValueOtherAssetsAmt033339
IRS990ScheduleD/TotalExpensesPerForm990Amt02825313
IRS990ScheduleD/TotalLiabilityAmt05421
IRS990ScheduleD/TotalRevenuePerForm990Amt02829591
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02829591
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02825313
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0128853
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt1122324
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt02818
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt12687
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt022042
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt127469
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt10
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0WILLIAM REMPEL
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm1MARIA FARLEY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt1ASSISTANT EXECUTIVE DIRECT
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0153713
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt1152480
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt10
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION MAILS EACH BOARD MEMBER A HARD COPY OF THE FORM 990 AND ALLOWS THEM 10 DAYS TO REVIEW AND/OR COMMENT OR REMAIN SILENT. ONCE ALL COMMENTS ARE ADDRESSED, THE RETURN IS SUBMITTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY INCLUDING DISCLOSURE OF ANY CONFLICTS AS PART OF THE AGENDA OF EACH BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990,PART VI,SECTION B, 15: THE PROCESS FOR DETERMINING THE COMPENSATION OF THE EXECUTIVE DIRECTOR DID NOT MEET ALL OF THE REQUIREMENTS TO ANSWER "YES" TO QUESTION #15A. HOWEVER, HIS SALARY WAS REVIEWED AND APPROVED AT BOARD MEETINGS. THIS PROCESS WAS DOCUMENTED IN A BOARD RESOLUTION. DUE TO BUDGETARY SHORTFALLS, THE SALARY OF THE EXECUTIVE DIRECTOR WAS REDUCED BACK TO THE FISCAL YEAR 2012 LEVEL FOR FISCAL YEAR 2014. QUESTION #15B WAS ANSWERED "NO" BECAUSE NO OTHER OFFICERS OF THE ORGANIZATION WERE COMPENSATED AND THERE WERE NO KEY EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.

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