Civic Intelligence

Ohio Legal Assistance Foundation Inc

990 • Fiscal year 2024 • EIN 46-4044686

Jul 01, 2023 to Jun 30, 2024 • Filed on Nov 13, 2024

88 E Broad St 720Columbus, OH 43215

(614) 715-8560

Siviq Scores

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

Liabilities / Assets

41st percentile

0.14x

Higher debt load relative to assets than 41% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Liabilities / Revenue

52nd percentile

0.31x

Higher debt load relative to revenue than 52% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Net Margin

86th percentile

40%

Higher net margin than 86% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Top Officer Pay

34th percentile

$202,588

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 1.2% of source-year revenue.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Source year 2024

Asset Growth

85th percentile

22%

Faster asset growth than 85% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Revenue Growth

92nd percentile

92%

Faster revenue growth than 92% of similar nonprofits.

2024 filings • 501(c)3 • $25M-$50M nonprofits • Annualized from 2023 to 2024

Assets

Up

$37,503,663

Up $6,727,334 (+22%) from 2023

Net Assets

Up

$32,343,004

Up $8,612,225 (+36%) from 2023

Liabilities

Down

$5,160,659

Down $1,884,891 (-27%) from 2023

Revenue

Up

$16,736,107

Up $8,015,675 (+92%) from 2023

Expenses

Up

$9,976,107

Up $682,483 (+7.3%) from 2023

Net Income

Up

$6,760,000

Up $7,333,192 (+1279%) from 2023

Historical Trend

Balance Sheet Trend

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

$60M$40M$20M$0Assets 2015: $8,191,516Liabilities 2015: $516,174Net Assets 2015: $7,675,3422015Assets 2016: $21,544,601Liabilities 2016: $486,112Net Assets 2016: $21,058,4892016Assets 2017: $20,538,483Liabilities 2017: $653,310Net Assets 2017: $19,885,1732017Assets 2018: $19,880,112Liabilities 2018: $1,219,944Net Assets 2018: $18,660,1682018Assets 2019: $20,000,555Liabilities 2019: $387,960Net Assets 2019: $19,612,5952019Assets 2020: $17,555,865Liabilities 2020: $342,056Net Assets 2020: $17,213,8092020Assets 2021: $19,214,874Liabilities 2021: $333,763Net Assets 2021: $18,881,1112021Assets 2022: $23,293,407Liabilities 2022: $413,802Net Assets 2022: $22,879,6052022Assets 2023: $30,776,329Liabilities 2023: $7,045,550Net Assets 2023: $23,730,7792023Assets 2024: $37,503,663Liabilities 2024: $5,160,659Net Assets 2024: $32,343,0042024Assets 2025: $42,187,714Liabilities 2025: $4,317,035Net Assets 2025: $37,870,6792025

Highlighted filing

2024

Assets$37,503,663
Liabilities$5,160,659
Net Assets$32,343,004

Operations Trend

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

$30M$20M$10M$0-$10MRevenue 2015: $4,515,992Expenses 2015: $4,903,486Net Income 2015: -$387,4942015Revenue 2016: $18,500,703Expenses 2016: $5,314,621Net Income 2016: $13,186,0822016Revenue 2017: $6,352,241Expenses 2017: $7,525,557Net Income 2017: -$1,173,3162017Revenue 2018: $5,895,577Expenses 2018: $7,232,938Net Income 2018: -$1,337,3612018Revenue 2019: $6,847,283Expenses 2019: $6,556,007Net Income 2019: $291,2762019Revenue 2020: $6,726,973Expenses 2020: $8,812,058Net Income 2020: -$2,085,0852020Revenue 2021: $7,585,888Expenses 2021: $7,307,875Net Income 2021: $278,0132021Revenue 2022: $20,940,760Expenses 2022: $14,508,436Net Income 2022: $6,432,3242022Revenue 2023: $8,720,432Expenses 2023: $9,293,624Net Income 2023: -$573,1922023Revenue 2024: $16,736,107Expenses 2024: $9,976,107Net Income 2024: $6,760,0002024Revenue 2025: $19,007,633Expenses 2025: $14,316,731Net Income 2025: $4,690,9022025

Highlighted filing

2024

Revenue$16,736,107
Expenses$9,976,107
Net Income$6,760,000
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Nov 13, 2024
Return Version
2023v5.1
Gross Receipts
$30,232,323
Mission and Program Overview

Mission

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 improves access to justice, funding civil legal aid and other programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments Other Securities$20,771,792$28,008,276▲ $7,236,484
Savings and Temporary Cash Investments-$7,561,808-
Accounts Receivable$838,347$1,084,814▲ $246,467
Cash and Non-Interest-Bearing Accounts$8,367,423$123,257▼ $8,244,166
Prepaid Expenses and Deferred Charges$58,326$85,420▲ $27,094
Land, Buildings, and Equipment, Net$76,905$64,524▼ $12,381
Total Assets$30,776,329$37,503,663▲ $6,727,334
Other Assets Total$663,536$575,564▼ $87,972
Liabilities
Deferred Revenue$5,000,000$3,772,213▼ $1,227,787
Other Liabilities$883,338$816,966▼ $66,372
Grants Payable$1,072,711$520,338▼ $552,373
Accounts Payable and Accrued Expenses$89,501$51,142▼ $38,359
Total Liabilities$7,045,550$5,160,659▼ $1,884,891
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$22,196,347$32,036,108▲ $9,839,761
Net Assets With Donor Restrictions$1,534,432$306,896▼ $1,227,536
Total Net Assets Fund Balance$23,730,779$32,343,004▲ $8,612,225
Total Liabilities and Net Assets / Fund Balance$30,776,329$37,503,663▲ $6,727,334

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$45,240$108,270$153,510
Equipment$11,280$11,588$22,868
Leasehold Improvements$8,004$10,113$18,117
Other Securities$7,123,648--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Angela LloydExecutive DirectorFT$174,286$28,302$202,588
Yukiko YeeGeneral Counsel & COOFT$114,422$48,700$163,122
Myrna BurgaController and HR CoordinatorFT$101,915$15,605$117,520

Board Members and Trustees

NameTitle
Jennifer DayImmediate Past President
Paula Boggs MuethingPresident
Mary Amos AugsburgerVice President
Ann BergenBoard Member
Anne MurrayBoard Member
Charles GerhardtBoard Member
Cheryl GrossmanBoard Member
Christopher DaveyBoard Member
DJ SwearingenBoard Member
Elizabeth MillerBoard Member
Gary LepplaBoard Member
Joe DawsonBoard Member
John EklundBoard Member
John PinneyBoard Member
Jon HollingsworthBoard Member
Jordan MillerBoard Member
Justice Melody StewartBoard Member
Kimberly ShumateBoard Member
Lee FisherBoard Member
Matthew DonahueBoard Member
Michele ReynoldsBoard Member
Richard PogueBoard Member
Richard WrightBoard Member
Ron JohnsonBoard Member
Sally BloomfieldBoard Member
Scott GreenwoodBoard Member
Shawn BuskenBoard Member
Sherry MaxfieldBoard Member
Stephanie MitticaBoard Member
Stephen BuchenrothBoard Member
Steve McGarrityBoard Member
Stuart CubbonBoard Member
Susan DiMickeleBoard Member
Thomas EagleBoard Member
Tom RobertsBoard Member
Vallie Bowman-EnglishBoard Member
William DowlingBoard Member
William KlattBoard Member
William WeisenbergBoard Member
David KutikBoard Member - Part Year
Timothy YoungBoard Member - Part Year
P Kelly TompkinsSecretary
Howard Harcha IIITreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Matrix Integrated Psychological ServicesProf dev for civil legal services staff2 Easton Oval Suite 450, Columbus, OH 43219$106,200
Revenue and Support

Revenue Composition

Contributions and Grants
$3,071,141
Program Service Revenue
$11,854,169
Investment Income
$1,798,733
Other Revenue
$12,064
All Other Contributions
$181,656
Change in Net Assets
$6,760,000

Audited Revenue Reconciliation

Revenue per Audited Statements
$16,648,621
Revenue Not Reported on Financial Statements
$87,486
Revenue Not Reported on Form 990
$1,943,288
Other Revenue Adjustments
$-7,736
Total Revenue per Audited Statements
$18,591,909
Total Revenue per Form 990
$16,736,107
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$7,596,962
Salaries, Compensation, and Employee Benefits$1,476,699
Other Expenses$902,446
Total Fundraising Expense$68,952
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$7,277,098--$7,277,098
Other Salaries and Wages$659,798$117,620$24,311$801,729
Current Officers, Directors, Trustees, and Key Employees$254,169$92,794$30,803$377,766
Fees for Services Other$272,549$90,789-$363,338
Grants to Domestic Individuals$319,864--$319,864
Other Employee Benefits$102,333$25,207$1,123$128,663
Occupancy$74,967$24,194$4,775$103,936
Fees for Service Investment Mgmnt Fees-$95,222-$95,222
Conferences and Meetings$87,609$4,418-$92,027
Pension Plan Contributions$70,272$14,451$2,834$87,557
Payroll Taxes$63,748$13,857$3,379$80,984
Information Technology$29,108$45,562$573$75,243
Fees for Services Lobbying$39,000--$39,000
Office Expenses$21,582$14,453$695$36,730
Fees for Services Accounting-$29,750-$29,750
Depreciation Depletion$22,260$1,430$293$23,983
Travel$16,247$1,067-$17,314
Insurance$7,231$7,874-$15,105
Other Expenses$3,176$810$166$4,152
Advertising$1,492$282-$1,774
Total Functional Expenses$9,325,897$581,258$68,952$9,976,107

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$9,979,684
Total Expenses per Form 990$9,976,107
Expenses per Audited Statements$9,888,621
Expenses Not Reported on Form 990$91,063
Expenses Not Reported on Financial Statements$87,486
Other Expense Adjustments$-7,736
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Advocates for Basic Legal EqualityToledo, OH501(c)(3)Funding to support civil legal services for low-income and underserved Ohioans.$1,320,772
Legal Aid of Southeast and Central OhioColumbus, OH501(c)(3)Funding to support civil legal services for low-income and underserved Ohioans.$982,747
Ohio Legal HelpColumbus, OH501(c)(3)Funding to support civil legal information and referral for low-income and underserved Ohioans.$907,475
Legal Aid Society of Greater CincinnatiCincinnati, OH501(c)(3)Funding to support civil legal services for low-income and underserved Ohioans.$715,258
Legal Aid Society of ClevelandCleveland, OH501(c)(3)Funding to support civil legal services for low-income and underserved Ohioans.$664,338
Community Legal AidAkron, OH501(c)(3)Funding to support civil legal services for low-income and underserved Ohioans.$514,139
Pro SeniorsCincinnati, OH501(c)(3)Funding to support civil legal services for low-income and underserved Ohioans.$341,566
US Committee for Refugees and ImmigrantsCleveland, OH501(c)(3)Funding to support civil legal services for low-income and underserved Ohioans.$298,709
Legal Aid of Western OhioToledo, OH501(c)(3)Funding to support civil legal services for low-income and underserved Ohioans.$263,145
US Together IncColumbus, OH501(c)(3)Funding to support civil legal services for low-income and underserved Ohioans.$255,575
Equality Ohio Education FundColumbus, OH501(c)(3)Funding to support civil legal services for low-income and underserved Ohioans.$176,127
Catholic Charities CorpCleveland, OH501(c)(3)Funding to support civil legal services for low-income and underserved Ohioans.$169,530
Community Refugee and Immigration Services IncColumbus, OH501(c)(3)Funding to support civil legal services for low-income and underserved Ohioans.$120,714
Catholic Charities of Southwest OhioSteubenville, OH501(c)(3)Funding to support civil legal services for low-income and underserved Ohioans.$117,398
Legal Works IncCleveland, OH501(c)(3)Funding to support civil legal services for low-income and underserved Ohioans.$107,290
Social Services for the Arab CommunityToledo, OH501(c)(3)Funding to support civil legal services for low-income and underserved Ohioans.$96,000
Ohio Justice and Policy CenterCincinnati, OH501(c)(3)Funding to support civil legal services for low-income and underserved Ohioans.$76,000
Toledo Bar Association FoundationToledo, OH501(c)(3)Funding to support civil legal services for low-income and underserved Ohioans.$71,049
International Institute of AkronAkron, OH501(c)(3)Funding to support civil legal services for low-income and underserved Ohioans.$38,116
Asian Services in Action IncAkron, OH501(c)(3)Funding to support civil legal services for low-income and underserved Ohioans.$18,150
Ohio State Bar AssociationColumbus, OH501(c)(6)Funding to provide Continuing Legal Education on Attorney Unclaimed Funds.$11,000
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,286
Fundraising Direct Expenses$7,736
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Perspectives from the Judiciary$37,500$13,286$178$13,108
Total Events$37,500$13,286$7,736$5,550
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$596,305
Accrued Liabilities$220,661
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
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 11B

The Foundation's Audit Committee, through delegation by the Board, reviews and approves a final draft of the 990. The full Board receives and reviews the 990 prior to the 990 being signed and filed with the IRS. The Foundation's most recently filed 990 is posted on its website.

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

The Foundation's conflict of interest policy and procedures extends to all Directors and to the Foundation's Executive Director and General Counsel and Chief Operating Officer. Each Director and Officer must annually complete and sign "The Ohio Access to Justice Foundation 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. 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 reviews the Executive Director's performance and compensation annually. As a basis for comparison, the committee reviews executive director compensation for comparable nonprofit organizations in Ohio and nationally through composite salary surveys. The Board meet in executive session at a duly called meeting and, per the recommendation of the Executive Committee, approves any salary increases for the Executive Director. Contemporaneous minutes memorialize the Board's salary discussion and vote.

Form 990, Part VI, Section C, line 19

The Foundation makes its governing documents available to the public on its website, https://www.ohiojusticefoundation.org, including the annual conflict of interest policy , annual report, and latest Form 990. The Foundation makes other documents available upon request.

Filing and Contact Details

Filer

Filer Name
Ohio Access to Justice Foundation
EIN
46-4044686
Phone
6147158560
Address
88 E Broad St 720, Columbus, OH 43215

Signing Officer

Name
Angela M Lloyd
Title
Executive Director
Phone
6147158560
Signed
2024-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Angela M Lloyd
Formed
2013
Legal Domicile
Oh
Voting Board Members
38
Independent Board Members
38
Employees
13
Volunteers
112

Preparer

Firm
Plante & Moran Pllc
Address
250 S High St Suite 100, Columbus, OH 43215
Preparer
Amy Ciminello
Phone
6148493000
Supplemental Narrative

Additional Explanations

Form 990, Part III, 4A Legal Services and Access to Justice Support:

Recognized by the Supreme Court of Ohio as the official access to justice entity for the state, the Foundation collaborates with the Court and other statewide justice partners like the Ohio Judicial Conference, the Ohio State Bar Association, and Ohio's legal aids to make Ohio a more just and equitable community. The Foundation is the largest funder of civil legal aid in Ohio. Civil legal aid provides skilled lawyers to help low-income and underserved Ohioans address life-changing civil legal matters that impact their ability to live safe, stable, and financially secure lives. For example, the Foundation provides grants to ensure that veterans can secure the benefits they earned through their service; seniors can preserve their independence and financial security; survivors of domestic violence can achieve safety and security; families suffering due to substance abuse disorders can achieve stability; and children can access the supports they need to succeed in school. Foundation funding also supports legal assistance to Ohioans addressing record sealing and drivers' license reinstatements which helps individual Ohioans and strengthens Ohio's workforce. In FY24, the Foundation granted more than $44 million, including roughly $37 million in Interest on Lawyer's Trust Accounts (IOLTA), Interest on Trust Accounts (IOTA), and filing fee revenue. Over $1 million in grants was directed to helping newly arrived Ukrainians who fled the war in Ukraine stabilize themselves and their families in Ohio. As a result of the Foundation's funding, Ohio's legal aids provided legal information, advice, or representation in over 63,000 civil matters and assisted over 148,000 Ohioans, including roughly 63,800 children, 17,800 persons with disabilities, 3,800 veterans, and 19,000 seniors. The Foundation also furthers its mission to improve access to justice by developing and supporting innovative services to help Ohioans who face legal challenges. The Foundation funds Ohio Legal Help, an independent nonprofit organization which operates a state-of-the-art web portal that provides all Ohioans with meaningful access to reliable legal information and trustworthy legal referrals. Ohio Legal Help is available 24 hours a day in all 88 counties. During FY24, Ohio Legal Help served over 790,000 Ohioans across the state. The Foundation also operates the Ohio Justice Bus, a mobile civil legal office and technology hotspot which helps rural and underserved Ohioans through brief advice clinics. See Schedule O, Part III, 4c, Pro Bono and Ohio Justice Bus for additional details. Additionally, the Foundation funds Neighborhood Stabilization Grants which catalyze redevelopment in targeted communities across Ohio. Since 2017, the Foundation has disbursed over $14 million to support transactional legal work to empower Ohioans and their local community groups to revitalize their neighborhoods. Neighborhood Stabilization Grants have supported the development of new businesses, the implementation of solar power, and the restoration of affordable housing. Through a generous Victim of Crime Assistance grant from the Ohio Attorney General's Office, the Foundation also awarded over $125,000 to serve Ohio seniors at risk of financial abuse and exploitation. Thanks to this crucial funding, thousands of Ohio seniors receive timely legal advice and counsel through a statewide senior legal hotline. Further, the Foundation supports outstanding law graduates with a passion for public service by funding two-year fellowships to address emergent legal needs. These young lawyers serve as Justice for All Fellows at civil legal service organizations across Ohio. Fellows focus their work on legal issues which adversely impact low-income and underserved Ohioans. During FY24, Justice for All Fellows helped children improve educational successes and reduce referrals to juvenile court; increased generational wealth and home ownership for underserved Ohioans; forged new partnerships in which

Form 990, Part III, 4C, Pro Bono and Ohio Justice Bus

Through a generous grant from the Supreme Court of Ohio, the Foundation works at the statewide level to increase pro bono participation in delivering civil legal services to low-income and underserved Ohioans. One of the successful statewide pro bono initiatives developed by the Foundation is the Ohio Justice Bus. During FY24, the Ohio Justice Bus held 109 clinics spanning 34 counties. The clinics provided brief advice and education for communities in need of civil legal services. The Bus operates recurring monthly clinics in Adams, Clermont, and Delaware counties, and recurring quarterly clinics in Ashtabula, Sandusky, and Summit counties. The Bus also holds regularly occurring clinics in Cuyahoga, Franklin, and Hamilton counties. Volunteer attorneys provide legal advice at these events, addressing issues ranging from divorce, custody, and probate to record sealing, certificates of qualification for employment, and driver's license reinstatement. In its efforts to increase pro bono engagement in Ohio, the Foundation publicly promotes and recognizes pro bono efforts throughout the state to encourage and grow pro bono involvement. The Foundation works to find meaningful ways to engage the legal community starting at law school and continuing through retirement from active law practice. In collaboration with the Supreme Court of Ohio, the Foundation recognizes graduating law students for their pro bono efforts with certificates of achievement and recognition at the bar admissions ceremony and administers and publishes an annual pro bono report which champions the successes of Ohio's pro bono lawyers. Each year, the Foundation presents an annual Presidential Award to recognize outstanding efforts to improve access to justice in Ohio. In 2024, the Foundation award went to Robin Bozian. Bozian, a retired attorney, volunteers her time to serve southeast Ohio by developing and facilitating legal clinics for low-income Ohioans in Washington County and in Marietta. She also led efforts to establish and provide services for domestic violence survivors in Washington County and serves on the board and as a volunteer of the Washington County Homeless Project. The Foundation also distributes funding awarded by the United States District Court for the Southern District of Ohio in pro bono grants to serve low-income and underserved Ohioans in the Southern District of Ohio. The clinics supported by the grants provide pro bono legal services in remote, rural counties and increase the capacity for services in more populous counties in the Southern District.

Financial Statement Notes

Part XI, Line 4B - Other Adjustments:

Reclass of Fundraising Expenses from Stmt of Functional Expense to Revenue -7,736.

Part XII, Line 4B - Other Adjustments:

Reclass of Fundraising Expenses from Stmt of Functional Expense to Revenue -7,736.

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IRS990/Desc0Legal Services and Access to Justice support:The Foundation works to improve access to justice in civil matters for all Ohioans. In addition to being the largest funder of civil legal aid in the state, the Foundation also funds innovative projects to help low-income and underserved Ohioans resolve legal issues in order to live safe, stable, and financially secure lives. From ensuring qualified lawyers are available to address life-changing civil legal issues to increasing the accessibility of trusted legal information and forms, the Foundation funds the critical programs, services, and resources needed to ensure that all Ohioans can overcome legal hurdles and thrive in their communities. See Schedule O for additional details.
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IRS990/Form990PartVIISectionAGrp/TitleTxt16Board Member

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