Civic Intelligence

Florida Rural Legal Services Inc

EIN 59-1225173 • 501(c)3 • Lakeland, FL

Profile

The organization is a non-profit law firm dedicated to providing quality legal advice, representation and education for low income people and communities.

PO Box 92020Lakeland, FL 33804-2020

www.frls.org

Siviq Scores

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

Liabilities / Assets

85th percentile

0.71x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

68th percentile

0.47x

Higher debt load relative to revenue than 68% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

29th percentile

-2.3%

Higher net margin than 29% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

51st percentile

$190,290

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 1.6% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

7th percentile

-15%

Faster asset growth than 7% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

11%

Faster revenue growth than 58% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$7,965,856

Down $1,417,589 (-15%) from 2023

Liabilities

Down

$5,668,577

Down $1,140,582 (-17%) from 2023

Net Assets

Down

$2,297,279

Down $277,007 (-11%) from 2023

Revenue

Up

$12,091,645

Up $1,224,326 (+11%) from 2023

Expenses

Up

$12,368,652

Up $1,702,702 (+16%) from 2023

Net Income

Down

-$277,007

Down $478,376 (-238%) from 2023

Trend Graphs

Balance Sheet Trend

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

$10M$5.0M$0Assets 2011: $2,650,373Liabilities 2011: $1,597,387Net Assets 2011: $1,052,9862011Assets 2012: $2,763,392Liabilities 2012: $1,591,577Net Assets 2012: $1,171,8152012Assets 2013: $3,233,582Liabilities 2013: $1,488,344Net Assets 2013: $1,745,2382013Assets 2014: $3,973,044Liabilities 2014: $1,443,795Net Assets 2014: $2,529,2492014Assets 2015: $5,493,192Liabilities 2015: $2,551,636Net Assets 2015: $2,941,5562015Assets 2016: $4,990,276Liabilities 2016: $1,919,087Net Assets 2016: $3,071,1892016Assets 2017: $4,216,317Liabilities 2017: $1,442,667Net Assets 2017: $2,773,6502017Assets 2018: $4,147,140Liabilities 2018: $1,321,476Net Assets 2018: $2,825,6642018Assets 2019: $4,238,737Liabilities 2019: $2,039,703Net Assets 2019: $2,199,0342019Assets 2020: $6,330,292Liabilities 2020: $4,077,348Net Assets 2020: $2,252,9442020Assets 2021: $6,856,034Liabilities 2021: $4,478,942Net Assets 2021: $2,377,0922021Assets 2022: $8,259,209Liabilities 2022: $5,886,292Net Assets 2022: $2,372,9172022Assets 2023: $9,383,445Liabilities 2023: $6,809,159Net Assets 2023: $2,574,2862023Assets 2024: $7,965,856Liabilities 2024: $5,668,577Net Assets 2024: $2,297,2792024

Highlighted filing

2024

Assets$7,965,856
Liabilities$5,668,577
Net Assets$2,297,279

Operations Trend

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $6,176,9472011Expenses 2012: $5,289,9342012Revenue 2013: $6,224,992Expenses 2013: $5,651,569Net Income 2013: $573,4232013Revenue 2014: $6,644,548Expenses 2014: $5,860,537Net Income 2014: $784,0112014Revenue 2015: $6,250,082Expenses 2015: $5,837,775Net Income 2015: $412,3072015Revenue 2016: $6,829,251Expenses 2016: $6,699,618Net Income 2016: $129,6332016Revenue 2017: $6,808,481Expenses 2017: $7,106,020Net Income 2017: -$297,5392017Revenue 2018: $7,086,522Expenses 2018: $7,034,508Net Income 2018: $52,0142018Revenue 2019: $6,409,892Expenses 2019: $7,036,522Net Income 2019: -$626,6302019Revenue 2020: $7,940,472Expenses 2020: $7,886,562Net Income 2020: $53,9102020Revenue 2021: $8,445,441Expenses 2021: $8,321,293Net Income 2021: $124,1482021Revenue 2022: $9,073,765Expenses 2022: $9,077,940Net Income 2022: -$4,1752022Revenue 2023: $10,867,319Expenses 2023: $10,665,950Net Income 2023: $201,3692023Revenue 2024: $12,091,645Expenses 2024: $12,368,652Net Income 2024: -$277,0072024

Highlighted filing

2024

Revenue$12,091,645
Expenses$12,368,652
Net Income-$277,007

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.97$5.67$2.30$12.1$12.4$0.28
2023Detailed filing. Detailed filing data is available for this year.$9.38$6.81$2.57$10.9$10.7$0.20
2022Detailed filing. Detailed filing data is available for this year.$8.26$5.89$2.37$9.07$9.08$0.00
2021Detailed filing. Detailed filing data is available for this year.$6.86$4.48$2.38$8.45$8.32$0.12
2020Detailed filing. Detailed filing data is available for this year.$6.33$4.08$2.25$7.94$7.89$0.05
2019Detailed filing. Detailed filing data is available for this year.$4.24$2.04$2.20$6.41$7.04$0.63
2018Detailed filing. Detailed filing data is available for this year.$4.15$1.32$2.83$7.09$7.03$0.05
2017Detailed filing. Detailed filing data is available for this year.$4.22$1.44$2.77$6.81$7.11$0.30
2016Detailed filing. Detailed filing data is available for this year.$4.99$1.92$3.07$6.83$6.70$0.13
2015Detailed filing. Detailed filing data is available for this year.$5.49$2.55$2.94$6.25$5.84$0.41
2014Detailed filing. Detailed filing data is available for this year.$3.97$1.44$2.53$6.64$5.86$0.78
2013Detailed filing. Detailed filing data is available for this year.$3.23$1.49$1.75$6.22$5.65$0.57
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.76$1.59$1.17$5.29
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.65$1.60$1.05$6.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 3, 2025
Return Version
2024v5.2
Gross Receipts
$12,091,645
Mission and Program Overview

Mission

The organization is a non-profit law firm dedicated to providing quality legal advice, representation and education for low income people and communities.

To provide accessible legal assistance that empowers low-income and disadvantaged populations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$6,066,224$3,479,598▼ $2,586,626
Land, Buildings, and Equipment, Net$2,484,398$1,397,200▼ $1,087,198
Pledges and Grants Receivable$680,450$400,825▼ $279,625
Prepaid Expenses and Deferred Charges$59,623$81,717▲ $22,094
Cash and Non-Interest-Bearing Accounts$11,546$11,590▲ $44
Total Assets$9,383,445$7,965,856▼ $1,417,589
Other Assets Total$81,204$2,594,926▲ $2,513,722
Liabilities
Mortgage Notes Payable Secured by Investment Property$1,870,798$3,203,573▲ $1,332,775
Deferred Revenue$4,347,148$1,714,442▼ $2,632,706
Accounts Payable and Accrued Expenses$588,096$747,705▲ $159,609
Escrow Account Liability$3,117$2,857▼ $260
Total Liabilities$6,809,159$5,668,577▼ $1,140,582
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,406,389$1,484,936▲ $78,547
Net Assets With Donor Restrictions$1,167,897$812,343▼ $355,554
Total Net Assets Fund Balance$2,574,286$2,297,279▼ $277,007
Total Liabilities and Net Assets / Fund Balance$9,383,445$7,965,856▼ $1,417,589

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$978,170$420,769$1,398,939
Land$247,235-$247,235
Leasehold Improvements$109,886$105,049$214,935
Equipment$61,909$14,849$76,758
Other Assets Org$2,482,466--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Tikisha BrundidgeChief Operating OfficerFT$170,781$20,311$191,092
Michelle TrunkettManaging AttorneyFT$137,984$35,043$173,027
Lisa BoemmelDeputy Executive DirectorFT$147,218$20,386$167,604
Jeff GreenChief Financial OfficerFT$130,014$31,682$161,696
Iola MoselyManaging AttorneyFT$137,068$20,324$157,392
Peter DennisManaging AttorneyFT$109,899$13,632$123,531
Kanisha TaylorManaging AttorneyFT$110,439$10,588$121,027
Leticia Medina-richmanExecutive DirectorFT$33,955$1,800$35,755

Board Members and Trustees

NameTitle
Chrystal Thornton EsquirePresident
Taniquea Reid EsquireVice President
Angelina RyanBoard Member
Benjamin MordesBoard Member
Cassandra HolseyBoard Member
Kimberly BonnerBoard Member
Mark Barnes CPABoard Member
Michael JosephBoard Member
Sybil ChristianBoard Member
Theresa KiteBoard Member
Tracey HarrellBoard Member
Tina Talarchyk EsquireSecretary
Padrick Pinkney EsquireTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$11,856,469
Program Service Revenue
$19,696
Investment Income
$201,509
Other Revenue
$13,971
All Other Contributions
$28,281
Change in Net Assets
$-277,007

Audited Revenue Reconciliation

Revenue per Audited Statements
$12,091,645
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$366,288
Total Revenue per Audited Statements
$12,457,933
Total Revenue per Form 990
$12,091,645
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,637,567
Other Expenses$2,731,085
Total Fundraising Expense$162,726
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,047,880$811,660$71,582$6,931,122
Other Employee Benefits$1,435,147$492,138$22,140$1,949,425
Occupancy$605,656$207,690$11,258$824,604
Current Officers, Directors, Trustees, and Key Employees$128,693$590,476$37,851$757,020
Fees for Services Legal$478,801$75,829$4,110$558,740
Office Expenses$195,340$66,985$3,631$265,956
Travel$123,004$42,180$2,286$167,470
Conferences and Meetings$98,074$33,631$1,823$133,528
Depreciation Depletion$119,554--$119,554
Insurance$74,296$25,477$1,381$101,154
Fees for Services Accounting$83,410$11,029$1,307$95,746
Advertising$44,933$15,409$835$61,177
Other Expenses$21,881$7,503$407$29,791
Interest$29,492--$29,492
All Other Expenses$16,058$5,506$298$21,862
Total Functional Expenses$9,727,858$2,478,068$162,726$12,368,652

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$12,734,940
Expenses per Audited Statements$12,368,652
Total Expenses per Form 990$12,368,652
Expenses Not Reported on Form 990$366,288
Expenses Not Reported on Financial Statements$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
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
Yes
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 return is reviewed in detail with management and the audit committee of the board of directors prior to filing. The 990 is then made available to the entire board of directors.

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

All officers and directors annually disclose any conflicts of interest via a conflict of interst questionnaire. The questionnaries are reviewed by the executive director. Any actual or potential conflicts of interest are brought to the attention of the board president. A board or committee member should disclose to the board or committee if there are any circumstances creating an actual or potential conflict of interest on their part with regard to any matter coming before the board or committee. Those circumstances include situations in which a director or committee member has a significant direct or indirect financial interest in legal matters, a professional interest in a legal matter, an obligation to a client, relative by blood or marriage, is principal or representative in a legal matter, supporter of a legal matter, either financially or as a participant in legal matter. Recusal from voting is required only in circumstances in which the board or committee member has a current conflict of interest due to their current participation or relationship with the matter in question. Such member may nevertheless participate in any discussion on the matter after they have made full disclosure of their potential or actual conflict of interest.

Form 990, Part VI, Section B, Line 15

The evaluation committee of the board of directors reviewed the compensation of the executive director. The committee used its own observations of the executive director and relied on comments and feedback from staff in order to evaluate their overall performance. The committee also reviewed comparability data of other similar organizations to ensure the compensation was within a reasonable range. The evaluation committee then made a recommendation to the full board of directors who then approves the compensation of the executive director. The decisions and determinations are documented in the paper evaluations of the evaluation committee members and the board minutes. A personnel action form was then provided to finance to be implemented.

Form 990, Part VI, Section C, Line 19

Financial statements, governing documents, and conflict of interest policies are not required disclosures pursuant to internal revenue code section 6104. These documents are not available to the public at this time.

Filing and Contact Details

Filer

Filer Name
Florida Rural Legal Services Inc
EIN
59-1225173
Phone
8636887376
Address
PO BOX 92020, LAKELAND, FL 33804-2020

Signing Officer

Name
Leticia Medina-richman
Title
Executive Director
Phone
8636887376
Signed
2025-09-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Leticia Medina-richman
Formed
1966
Legal Domicile
Fl
Voting Board Members
13
Independent Board Members
13
Employees
152
Volunteers
95

Preparer

Firm
Warren Averett LLC
Address
400 NORTH ASHLEY DRIVE SUITE 700, TAMPA, FL 33602
Preparer
Latosha L Williams CPA
Phone
8132292321
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 4A

Florida rural legal services, inc. (frls) was founded in 1966 and is unique in its history and provision of holistic services as well as our services to farmworkers; the office of economic opportunity spearheaded the war on poverty, funded a two-year demonstration and research project to provide legal services to farmworkers in six south florida counties. The project, originally named the south florida migrant services, was extremely successful, and to this day, frls continues as the only legal services organization in florida providing services to migrant farmworkers throughout the state of florida, which is a highlight to our history of over 55 years of service. Frls' mission is accomplished through a three-prong advocacy approach with a focus on holistic services, including front line legal assistance through our program wide hotline and migrant farmworker helpline services, through our advocacy and through our community outreach and education which mobilizes our poverty prevention services and eliminates barriers to accessing free civil legal aid in communities throughout 13 central and south-central florida counties. Frls also provides statewide services to migrant farmworkers, and we are proud of our progress and expansion of our critical statewide migrant farmworker services. Florida rural legal services, inc (frls) provides comprehensive and holistic services to individuals and families who need assistance with homelessness prevention (including eviction and foreclosure prevention, fair housing and land loss prevention), consumer protection, employment rights and public benefits, family protection and domestic violence, immigration services (including green card renewal, naturalization and u visa and t visa services), individual/civil rights and through our medical-legal partnership services grant. Frls' assistance to low income and vulnerable individuals including seniors, veterans and those facing tax controversies (including tax liens) is a critical part of our mission to empower low-income individuals, families, and communities by providing access to justice. Our partners, generous donors and the private attorneys who dedicate their services, to expand our reach of justice to the individuals and communities we serve. Frls provided legal assistance to over 6,000 clients in 2022. Frls also provided over 20,000 persons with information regarding their legal rights. Frls has seven offices: four regional offices and three satellite offices and approximately 100 staff, including approximately 50 advocates. In 2019 and 2020, flrs expanded our migrant farmworker services by establishing a statewide toll-free helpline in august 2020 for farmworkers across the state to eliminate barriers to accessing our services. We also expanded our satellite office in immokalee, establishing it as the headquarters for frls' statewide services to migrant farmworkers. Frls has also expanded our belle glade office and services significantly, addressing the significant poverty and need for increased free civil legal aid, increasing advocates and staff in the glades by over 50%. Frls remains one of the only programs in the country founded and focused on ensuring access to free legal assistance to rural communities and migrant farmworkers.

Part XII, Line 2C

The process has not changed from prior year.

Financial Statement Notes

PART IV, LINE 2B:

All client funds are held as a liability until they are disbursed for the intended purpose

PART X, LINE 2:

The internal revenue service (irs) has determined the organization to be exempt from income taxes under provisions of internal revenue code (irc) section 501(c)(3) and the organization is classified as other than a private foundation within the meaning of section 509(a) of the irc. Accordingly, no provision for income taxes has been made in these financial statements. The organization follows the income tax standard regarding the recognition and measurement of uncertain tax positions. The guidance clarifies the accounting for uncertainty in income taxes recognized in an organization's financial statements. The implementation of this standard had no impact on the organization's financial statements.

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