Ohio Legal Assistance Foundation

“The foundation 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.”

“The foundation's conflict of interest policy & procedures extends to all trustees and to the foundation's executive director and deputy director. Each trustee 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 trustee(s). No trustee or officer may preside over, vote on or participate in any deliberation of any matter in which such trustee or officer has a conflict of interest.”

“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 is made available to the public on the columbus foundation's website.”

“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.”

“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.”

“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 Per gaap, the amounts withdrawn from the endowment funds are not presented as current year revenue and therefore a paper net loss is generated.”

“The ohio legal assistance foundation (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 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.”

“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.”

“Transfer of net assets to ohio legal assistance foundation, inc. -7,890,647. Transfer of current year net income to ohio legal assistance foundation, inc. 215,305.”

“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. This process has not changed from the prior year.”