Civic Intelligence

Legal Aid Society Inc

EIN 61-0537626 • 501(c)3 • Louisville, KY

View Organization Page

Profile

To pursue justice for people in poverty.

416 W Muhammad Ali Blvd 300Louisville, KY 40202

www.laslou.org

Siviq Scores

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

Liabilities / Assets

79th percentile

0.49x

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

72nd percentile

0.42x

Higher debt load relative to revenue than 72% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

17th percentile

-13%

Higher net margin than 17% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

69th percentile

$181,514

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

10th percentile

-14%

Faster asset growth than 10% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

22nd percentile

-8.9%

Faster revenue growth than 22% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets79th percentile

Assets

Down

$5,245,869

Down $836,445 (-14%) from 2023

Liabilities

Down

$2,551,278

Down $50,529 (-1.9%) from 2023

Net Assets

Down

$2,694,591

Down $785,916 (-23%) from 2023

Operations
Liabilities / Revenue72nd percentileNet Margin17th percentile

Revenue

Down

$6,082,824

Down $597,292 (-8.9%) from 2023

Expenses

Down

$6,882,401

Down $286,216 (-4.0%) from 2023

Net Income

Down

-$799,577

Down $311,076 (-64%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth10th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $2,480,590Liabilities 2011: $502,690Net Assets 2011: $1,977,9002011Assets 2012: $2,186,006Liabilities 2012: $371,718Net Assets 2012: $1,814,2882012Assets 2013: $2,141,056Liabilities 2013: $377,370Net Assets 2013: $1,763,6862013Assets 2014: $2,413,694Liabilities 2014: $363,144Net Assets 2014: $2,050,5502014Assets 2015: $2,768,784Liabilities 2015: $404,097Net Assets 2015: $2,364,6872015Assets 2016: $3,955,406Liabilities 2016: $355,342Net Assets 2016: $3,600,0642016Assets 2017: $3,787,229Liabilities 2017: $335,704Net Assets 2017: $3,451,5252017Assets 2018: $3,824,519Liabilities 2018: $340,382Net Assets 2018: $3,484,1372018Assets 2019: $3,860,656Liabilities 2019: $445,834Net Assets 2019: $3,414,8222019Assets 2020: $4,531,497Liabilities 2020: $550,890Net Assets 2020: $3,980,6072020Assets 2021: $4,177,764Liabilities 2021: $518,996Net Assets 2021: $3,658,7682021Assets 2022: $6,742,190Liabilities 2022: $2,787,966Net Assets 2022: $3,954,2242022Assets 2023: $6,082,314Liabilities 2023: $2,601,807Net Assets 2023: $3,480,5072023Assets 2024: $5,245,869Liabilities 2024: $2,551,278Net Assets 2024: $2,694,5912024

Highlighted filing

2024

Assets$5,245,869
Liabilities$2,551,278
Net Assets$2,694,591
Open 2024 Filing

Operations Trend

Revenue Growth22nd percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $4,101,486Expenses 2011: $4,243,124Net Income 2011: -$141,6382011Expenses 2012: $3,947,4402012Revenue 2013: $3,507,812Expenses 2013: $3,559,318Net Income 2013: -$51,5062013Revenue 2014: $3,792,110Expenses 2014: $3,504,922Net Income 2014: $287,1882014Revenue 2015: $4,072,722Expenses 2015: $3,758,166Net Income 2015: $314,5562015Revenue 2016: $5,202,078Expenses 2016: $3,966,701Net Income 2016: $1,235,3772016Revenue 2017: $4,110,818Expenses 2017: $4,259,357Net Income 2017: -$148,5392017Revenue 2018: $3,984,252Expenses 2018: $3,951,640Net Income 2018: $32,6122018Revenue 2019: $4,332,446Expenses 2019: $4,418,477Net Income 2019: -$86,0312019Revenue 2020: $5,367,280Expenses 2020: $4,810,256Net Income 2020: $557,0242020Revenue 2021: $5,157,827Expenses 2021: $5,488,183Net Income 2021: -$330,3562021Revenue 2022: $6,242,736Expenses 2022: $5,950,818Net Income 2022: $291,9182022Revenue 2023: $6,680,116Expenses 2023: $7,168,617Net Income 2023: -$488,5012023Revenue 2024: $6,082,824Expenses 2024: $6,882,401Net Income 2024: -$799,5772024

Highlighted filing

2024

Revenue$6,082,824
Expenses$6,882,401
Net Income-$799,577
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$5,245,869
Liabilities
$2,551,278
Net assets
$2,694,591
Revenue
$6,082,824
Expenses
$6,882,401
Net income
-$799,577
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.25$2.55$2.69$6.08$6.88$0.80
2023Summary only. Only limited summary data is available for this year.$6.08$2.60$3.48$6.68$7.17$0.49
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.74$2.79$3.95$6.24$5.95$0.29
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.18$0.52$3.66$5.16$5.49$0.33
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.53$0.55$3.98$5.37$4.81$0.56
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.86$0.45$3.41$4.33$4.42$0.09
2018Summary only. Only limited summary data is available for this year.$3.82$0.34$3.48$3.98$3.95$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.79$0.34$3.45$4.11$4.26$0.15
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.96$0.36$3.60$5.20$3.97$1.24
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.77$0.40$2.36$4.07$3.76$0.31
2014Detailed filing. Detailed filing data is available for this year.$2.41$0.36$2.05$3.79$3.50$0.29
2013Detailed filing. Detailed filing data is available for this year.$2.14$0.38$1.76$3.51$3.56$0.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$0.37$1.81$3.95
2011Summary only. Only limited summary data is available for this year.$2.48$0.50$1.98$4.10$4.24$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 28, 2025
Return Version
2024v5.2
Gross Receipts
$6,111,485
Mission and Program Overview

Mission

To pursue justice for people in poverty.

Founded in 1921, legal aid society's mission is to make justice accessible to all, regardless of financial status. We provide free civil legal help on issues related to income, family, housing, safety, and health.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,105,352$1,333,282▼ $772,070
Pledges and Grants Receivable$1,078,346$923,621▼ $154,725
Cash and Non-Interest-Bearing Accounts$653,526$711,149▲ $57,623
Prepaid Expenses and Deferred Charges$60,581$142,864▲ $82,283
Land, Buildings, and Equipment, Net$33,438$130,563▲ $97,125
Investments Other Securities$37,186$42,071▲ $4,885
Total Assets$6,082,314$5,245,869▼ $836,445
Other Assets Total$2,113,885$1,962,319▼ $151,566
Liabilities
Other Liabilities$2,107,711$2,012,718▼ $94,993
Accounts Payable and Accrued Expenses$470,629$434,365▼ $36,264
Deferred Revenue$7,537$87,797▲ $80,260
Escrow Account Liability$15,930$16,398▲ $468
Total Liabilities$2,601,807$2,551,278▼ $50,529
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,588,041$2,317,986▼ $270,055
Net Assets With Donor Restrictions$892,466$376,605▼ $515,861
Total Net Assets Fund Balance$3,480,507$2,694,591▼ $785,916
Total Liabilities and Net Assets / Fund Balance$6,082,314$5,245,869▼ $836,445

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$115,361$73,724$189,085
Leasehold Improvements$0$83,674$83,674
Other Land Buildings$15,202$44,162$59,364
Other Assets Org$1,907,241--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$132,479-▲ $15,101$1,845$145,735
2023$117,390$5,000▲ $12,089$2,000$132,479
2022$123,079$5,000▼ $8,689$2,000$117,390
2021$110,139$10,000▲ $4,940$2,000$123,079
2020$96,375$10,000▲ $5,764$2,000$110,139
Compensation and Service Providers
Top Officer Pay69th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jefferson CoulterExecutive DirectorFT$136,536$44,978$181,514
John YoungDeputy DirectorFT$104,242$38,915$143,157
Kelly KruckiCFO (to 09/24)FT$64,088$21,445$85,533
Angela BowensCFO (from 08/24)FT$40,385$16,001$56,386

Board Members and Trustees

NameTitle
Jeremiah ByrneChair
Aaron MarcusFirst Vice Chair
R James StrausSecond Vice Chair
Angela CurryBoard Member
Ann AndersonBoard Member
Bart GreenwaldBoard Member
Corey Shapiro EsqBoard Member
Delores Pregliasco EsqBoard Member
Jacqueline BakerBoard Member
Janice HoskinsBoard Member
John Selent EsqBoard Member
Justin EldadBoard Member
Kendrick RiggsBoard Member
Laurel S Doheny EsqBoard Member
Maria a Fernandez EsqBoard Member
Martha HasselbacherBoard Member
Michael Brooks PhdBoard Member
Prof Lisa H Nicholson EsqBoard Member
Robert a RileyBoard Member
Ronald TriplettBoard Member
Susan BrewerBoard Member
T Morgan Ward EsqBoard Member
W Bryan Hudson EsqBoard Member
Jo Ann OrrSecretary
Cynthia W Young EsqTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,017,073
Program Service Revenue
$0
Investment Income
$48,564
Other Revenue
$17,187
All Other Contributions
$2,996,520
Change in Net Assets
$-799,577

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$100,400Fair Market Value (FMV)
Total Noncash Contributions1$100,400-

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,082,824
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$733,237
Total Revenue per Audited Statements
$6,816,061
Total Revenue per Form 990
$6,082,824
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,310,344
Other Expenses$1,463,897
Total Fundraising Expense$547,211
Grants and Similar Amounts Paid$108,160
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,448,835$684,804$247,137$3,380,776
Other Employee Benefits$954,325$279,207$101,106$1,334,638
Fees for Services Other$432,474--$432,474
Occupancy$293,922$90,792$27,836$412,550
Current Officers, Directors, Trustees, and Key Employees-$233,499$89,934$323,433
Payroll Taxes$183,570$64,373$23,554$271,497
Office Expenses$131,895$44,958$13,784$190,637
Grants to Domestic Orgs$108,160--$108,160
Travel$48,228$14,897-$63,125
Conferences and Meetings$45,163--$45,163
Fees for Services Accounting$30,851$9,529$2,921$43,301
Insurance$25,325$7,823$2,398$35,546
Advertising--$35,091$35,091
Other Expenses$32,109$7,708$2,363$32,109
All Other Expenses$11,475$3,545$1,087$16,107
Depreciation Depletion-$8,647-$8,647
Total Functional Expenses$4,885,408$1,449,782$547,211$6,882,401

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,601,977
Expenses per Audited Statements$6,882,401
Total Expenses per Form 990$6,882,401
Expenses Not Reported on Form 990$719,576
Expenses Not Reported on Financial Statements$0
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Legal Aid of the BluegrassCovington, KY501(c)(3)To Create a Coordinated, Statewide Hotline for Individuals to Seek Custody & Visitation Advice. in Addition to the Custody Hotline the Money Was to Fund a Client Management System.$90,582
Appalachian Research and Defense Fund of Kentucky IncPrestonburg, KY501(c)(3)To Create a Coordinated, Statewide Hotline for Individuals to Seek Custody & Visitation Advice.$11,818
Kentucky Legal AidBowling Green, KY501(c)(3)To Create a Coordinated, Statewide Hotline for Individuals to Seek Custody & Visitation Advice.$5,759
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$28,661
Fundraising Gross Income$7,738
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Journey to Justice$101,841$7,738$9,749$-2,011
Total Events$101,841$7,738$28,661$-20,923
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$1,996,903
Flexible Benefit Plan$15,815
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 executive director reviews the form 990 before filing. The finance committee is provided a copy of the form 990 before it is filed and the full board is provided a copy for review.”

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

“The policy is sent annually to all board members for review and signature. Any disclosures suggesting a potential conflict are presented to the board chair for review by the board.”

Form 990, Part VI, Section B, Line 15

“After a review of available compensation information for comparable positions, the board of directors determines and approves the compensation for the executive director. The executive director determines and approves the compensation for key employees. The executive director reviews available compensation information for comparable positions for key employees. The process and decisions are documented.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, financial statements, and conflict of interest policy are available upon request.”

Filing and Contact Details

Filer

Filer Name
Legal Aid Society Inc
EIN
61-0537626
Phone
5025841254
Address
416 W MUHAMMAD ALI BLVD 300, LOUISVILLE, KY 40202

Signing Officer

Name
John Young
Title
Executive Director
Phone
5025841254
Signed
2025-10-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
John Young
Formed
1921
Legal Domicile
Ky
Voting Board Members
25
Independent Board Members
25
Employees
78
Volunteers
104

Preparer

Firm
Cherry Bekaert Advisory LLC
Address
101 SOUTH 5TH STREET STE 2100, LOUISVILLE, KY 40202
Preparer
Christine Keith CPA
Phone
8885871719
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in beneficial interest in funds held by others 13,661.”

Form 990, Part XII, Line 2C

“The process has not changed from prior year. The finance and audit committee assume responsibility for oversight of the audit of its financial statements and selection of their independent accountant.”

Financial Statement Notes

PART IV, LINE 2B:

“The organization holds funds for their clients for various payments to be made on behalf of clients in an escrow account.”

PART V, LINE 4:

“The board designated fund was setup to support the diversity intern hired each summer by the society. The eldred fund was established to support the recognizing annually of a legal aid attorney who demonstrates extraordinary service in advocating for low income clients and in achieving systemic changes for the improvement of the lives of poor people. The greenwald endowment was established to enable a university of louisville law student to intern at legal aid society in order to be educated on the practical aspects of the law while helping people of limited means access the justice system.”

PART X, LINE 2:

“The society received a determination letter from the internal revenue service indicating that it qualifies as a tax-exempt organization under section 501(c)(3) of the internal revenue code. Accordingly, no provision for income taxes is included in the financial statements. The society recognizes uncertain income tax positions using the "more-likely-than-not" approach as defined in the asc. No liability for uncertain income tax provisions has been recorded in the accompanying financial statements.”

PART XI, LINE 2D - OTHER ADJUSTMENTS:

“Change in beneficial interest in funds held by others 13,661.”

Raw XML AppendixShowing 400 of 798 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
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IRS990/ActivityOrMissionDesc0FOUNDED IN 1921, LEGAL AID SOCIETY'S MISSION IS TO MAKE JUSTICE ACCESSIBLE TO ALL, REGARDLESS OF FINANCIAL STATUS. WE PROVIDE FREE CIVIL LEGAL HELP ON ISSUES RELATED TO INCOME, FAMILY, HOUSING, SAFETY, AND HEALTH.
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IRS990/Desc0PROVIDE FREE LEGAL SERVICES TO INDIGENT INDIVIDUALS ON CIVIL PROBLEMS THAT STRENGTHEN FAMILY SUPPORTS AND PERSONAL SAFETY. IN 2023, WE SERVED 4,776 INDIVIDUALS ON ISSUES SUCH AS DIVORCE, CUSTODY, CHILD SUPPORT, AND PROTECTIVE ORDERS.
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IRS990/MissionDesc0FOUNDED IN 1921, LEGAL AID SOCIETY'S MISSION IS TO MAKE JUSTICE ACCESSIBLE TO ALL, REGARDLESS OF FINANCIAL STATUS. WE PROVIDE FREE CIVIL LEGAL HELP ON ISSUES RELATED TO INCOME, FAMILY, HOUSING, SAFETY, AND HEALTH.
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