Civic Intelligence

Lawyers Assistance Program Inc.

990 • Fiscal year 2024 • EIN 36-3132071

Jul 01, 2023 to Jun 30, 2024 • Filed on Jan 24, 2025

20 S Clark Street 450Chicago, IL 60603

(312) 726-6607

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

46th percentile

0.04x

Higher debt load relative to assets than 46% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

55th percentile

0.11x

Higher debt load relative to revenue than 55% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

88th percentile

45%

Higher net margin than 88% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$196,029

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

79th percentile

21%

Faster asset growth than 79% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

2.2%

Faster revenue growth than 39% of similar nonprofits.

2024 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$4,200,718

Up $1,771,512 (+73%) from 2022

Net Assets

Up

$4,017,325

Up $1,607,022 (+67%) from 2022

Liabilities

Up

$183,393

Up $164,490 (+870%) from 2022

Revenue

Down

$1,693,437

Down $668,992 (-28%) from 2022

Expenses

Up

$931,259

Up $114,645 (+14%) from 2022

Net Income

Down

$762,178

Down $783,637 (-51%) from 2022

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2014: $390,507Liabilities 2014: $2,524Net Assets 2014: $387,9832014Assets 2016: $461,852Liabilities 2016: $2,062Net Assets 2016: $459,7902016Assets 2017: $527,907Liabilities 2017: $78,906Net Assets 2017: $449,0012017Assets 2018: $659,835Liabilities 2018: $62,917Net Assets 2018: $596,9182018Assets 2019: $681,614Liabilities 2019: $58,729Net Assets 2019: $622,8852019Assets 2020: $771,395Liabilities 2020: $34,268Net Assets 2020: $737,1272020Assets 2021: $887,426Liabilities 2021: $22,938Net Assets 2021: $864,4882021Assets 2022: $2,429,206Liabilities 2022: $18,903Net Assets 2022: $2,410,3032022Assets 2024: $4,200,718Liabilities 2024: $183,393Net Assets 2024: $4,017,3252024Assets 2025: $4,890,412Liabilities 2025: $149,170Net Assets 2025: $4,741,2422025

Highlighted filing

2024

Assets$4,200,718
Liabilities$183,393
Net Assets$4,017,325

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2014: $520,665Expenses 2014: $503,755Net Income 2014: $16,9102014Revenue 2016: $555,780Expenses 2016: $527,472Net Income 2016: $28,3082016Revenue 2017: $561,166Expenses 2017: $571,955Net Income 2017: -$10,7892017Revenue 2018: $880,002Expenses 2018: $732,085Net Income 2018: $147,9172018Revenue 2019: $881,947Expenses 2019: $855,980Net Income 2019: $25,9672019Revenue 2020: $845,588Expenses 2020: $731,346Net Income 2020: $114,2422020Revenue 2021: $837,303Expenses 2021: $709,942Net Income 2021: $127,3612021Revenue 2022: $2,362,429Expenses 2022: $816,614Net Income 2022: $1,545,8152022Revenue 2024: $1,693,437Expenses 2024: $931,259Net Income 2024: $762,1782024Revenue 2025: $1,826,148Expenses 2025: $1,102,231Net Income 2025: $723,9172025

Highlighted filing

2024

Revenue$1,693,437
Expenses$931,259
Net Income$762,178
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 24, 2025
Return Version
2023v6.0
Gross Receipts
$1,755,031
Mission and Program Overview

Mission

The Organization aids and assists Illinois lawyers, judges, law students, and their families with alcohol abuse, drug dependency, or mental health problems.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,225,559$4,001,155▲ $775,596
Prepaid Expenses and Deferred Charges$17,753$18,687▲ $934
Land, Buildings, and Equipment, Net$19,393$12,216▼ $7,177
Accounts Receivable-$450-
Total Assets$3,473,653$4,200,718▲ $727,065
Other Assets Total$210,948$168,210▼ $42,738
Liabilities
Other Liabilities$205,753$169,197▼ $36,556
Accounts Payable and Accrued Expenses$12,753$14,196▲ $1,443
Total Liabilities$218,506$183,393▼ $35,113
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,255,147$4,017,325▲ $762,178
Total Net Assets Fund Balance$3,255,147$4,017,325▲ $762,178
Total Liabilities and Net Assets / Fund Balance$3,473,653$4,200,718▲ $727,065

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$0$59,329$59,329
Other Land Buildings$0$48,269$48,269
Equipment$12,216$31,362$43,578
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Diana UchiyamaExecutive DirectorFT$196,029$196,029
Anthony PacioneDeputy DirectorFT$126,366$126,366

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$1,575,482
Program Service Revenue
$0
Investment Income
$97,099
Other Revenue
$20,856
All Other Contributions
$88,727
Change in Net Assets
$762,178

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,693,437
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$61,594
Total Revenue per Audited Statements
$1,755,031
Total Revenue per Form 990
$1,693,437
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$701,955
Other Expenses$228,129
Total Fundraising Expense$15,505
Grants and Similar Amounts Paid$1,175
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$248,565$124,299$13,245$386,109
Current Officers, Directors, Trustees, and Key Employees$105,024$105,024-$210,048
Occupancy$105,799$10,605-$116,404
Other Employee Benefits$34,030$21,553$1,134$56,717
Payroll Taxes$29,448$18,651$982$49,081
Insurance-$27,959-$27,959
Information Technology$3,239$21,635-$24,874
Fees for Services Legal-$16,500-$16,500
Fees for Services Other-$12,504-$12,504
Depreciation Depletion$4,306$2,727$144$7,177
Office Expenses-$4,079-$4,079
All Other Expenses$10$2,195-$2,205
Travel$376$1,544-$1,920
Other Expenses$896$927-$1,823
Grants to Domestic Individuals$1,175--$1,175
Total Functional Expenses$534,623$381,131$15,505$931,259

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$992,853
Expenses per Audited Statements$931,259
Total Expenses per Form 990$931,259
Expenses Not Reported on Form 990$61,594
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$72,390
Fundraising Direct Expenses$61,594
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Annual Dinner$72,390$72,390$61,594$10,796
Total Events$72,390$72,390$61,594$10,796
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating lease liability$169,197
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
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
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 11B

A copy of the Form 990 is provided to all the board members for their review prior to filing the return.

Form 990, Part VI, Section B, line 15A

The board of directors reviews and documents its annual salary budget during its annual board meeting in May. The executive director makes salary recommendations for the staff members (deputy director, clinical director, outreach/CLE coordinator, and accounting manager) which the Board must approve. The Board recommends salary increases for the executive director based on comparability data. Once the board approves the salary increases, they approve the salary budget and inform Executive Director whether teh proposal has been approved or not.

Form 990, Part VI, Section C, line 19

The financial statements and governing documents are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Lawyers' Assistance Program
EIN
36-3132071
Phone
3127266607
Address
20 S Clark Street 450, Chicago, IL 60603

Signing Officer

Name
J Nelson Wood
Title
President
Phone
3127266607
Signed
2025-01-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
J Nelson Wood
Formed
1980
Legal Domicile
Il
Voting Board Members
13
Independent Board Members
13
Employees
5
Volunteers
4

Preparer

Firm
Eck Schafer & Punke Llp
Address
227 S Seventh Street, Springfield, IL 62701
Preparer
Jason D Jones
Phone
2175251111
Supplemental Narrative

Financial Statement Notes

Part X, Line 2:

The Association adopted the requirements related to the accounting for uncertainty in income taxes, which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. Tax positions for the open tax years as of June 30, 2024 were reviewed, and it was determined that no provision for uncertain tax positions is required.

Part XI, Line 2D - Other Adjustments:

Special events 61,594.

Part XII, Line 2D - Other Adjustments:

Special events 61,594.

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IRS990/Form990PartVIISectionAGrp/PersonNm4Hon Sophia Atcherson
IRS990/Form990PartVIISectionAGrp/PersonNm5Edward T McCarthy
IRS990/Form990PartVIISectionAGrp/PersonNm6James J Faught
IRS990/Form990PartVIISectionAGrp/PersonNm7Hon Daniel J Kubasiak
IRS990/Form990PartVIISectionAGrp/PersonNm8Mike McElvain
IRS990/Form990PartVIISectionAGrp/PersonNm9Francis Patrick Murphy
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IRS990/Form990PartVIISectionAGrp/PersonNm12Karen Munoz
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IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary
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IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0210948
IRS990/OtherAssetsTotalGrp/EOYAmt0168210
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt01134
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt021553
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt034030
IRS990/OtherEmployeeBenefitsGrp/TotalAmt056717
IRS990/OtherExpensesGrp/Desc0Telephone
IRS990/OtherExpensesGrp/Desc1Postage and shipping
IRS990/OtherExpensesGrp/Desc2Subscriptions
IRS990/OtherExpensesGrp/Desc3Educational events
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04720
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13747
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt22462
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt3927
IRS990/OtherExpensesGrp/ProgramServicesAmt01755
IRS990/OtherExpensesGrp/ProgramServicesAmt1896
IRS990/OtherExpensesGrp/TotalAmt06475
IRS990/OtherExpensesGrp/TotalAmt13747
IRS990/OtherExpensesGrp/TotalAmt22462
IRS990/OtherExpensesGrp/TotalAmt31823
IRS990/OtherLiabilitiesGrp/BOYAmt0205753
IRS990/OtherLiabilitiesGrp/EOYAmt0169197
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous Revenue
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt010060
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt010060
IRS990/OtherRevenueTotalAmt010060
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt013245
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0124299
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0248565
IRS990/OtherSalariesAndWagesGrp/TotalAmt0386109
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0982
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018651
IRS990/PayrollTaxesGrp/ProgramServicesAmt029448
IRS990/PayrollTaxesGrp/TotalAmt049081
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt017753
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018687
IRS990/PrincipalOfficerNm0J Nelson Wood
IRS990/ProfessionalFundraisingInd00
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01598715
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt03175
IRS990/PYInvestmentIncomeAmt0553
IRS990/PYOtherExpensesAmt0191715
IRS990/PYOtherRevenueAmt025137
IRS990/PYProgramServiceRevenueAmt033000
IRS990/PYRevenuesLessExpensesAmt0844844
IRS990/PYSalariesCompEmpBnftPaidAmt0617671
IRS990/PYTotalExpensesAmt0812561
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt01657405
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0762178
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03225559
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04001155
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt01575482
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt01598715
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt02320839
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0816340
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0865285
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt07176661
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt097099
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt0553
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt0369
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0611
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0678
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt099310
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt010060
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt07250
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt07390
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt020352
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt0-20375
IRS990ScheduleA/OtherIncome170Grp/TotalAmt024677
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.98300
IRS990ScheduleA/PublicSupportPY170Pct00.99450
IRS990ScheduleA/PublicSupportTotal170Amt07176661
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt01575482
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt01598715
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt02320839
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0816340
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0865285
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt07176661
IRS990ScheduleA/TotalSupportAmt07300648
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/EquipmentGrp/BookValueAmt012216
IRS990ScheduleD/EquipmentGrp/DepreciationAmt031362
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt043578
IRS990ScheduleD/ExpensesNotReportedAmt061594
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0931259
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt059329
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt059329
IRS990ScheduleD/OtherExpensesIncludedAmt061594
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt048269
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt048269
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0169197
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Operating lease liability
IRS990ScheduleD/OtherRevenueAmt061594
IRS990ScheduleD/RevenueNotReportedAmt061594
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt01693437
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Association adopted the requirements related to the accounting for uncertainty in income taxes, which sets a minimum threshold for financial statement recognition of the benefit of a tax position taken or expected to be taken in a tax return. Tax positions for the open tax years as of June 30, 2024 were reviewed, and it was determined that no provision for uncertain tax positions is required.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Special events 61,594.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Special events 61,594.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt012216
IRS990ScheduleD/TotalExpensesPerForm990Amt0931259
IRS990ScheduleD/TotalLiabilityAmt0169197
IRS990ScheduleD/TotalRevenuePerForm990Amt01693437
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01755031
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0992853
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt061594
IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm0Annual Dinner
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt072390
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt072390
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt072390
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt072390
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt010796
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt061594
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt061594

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