Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
EIN 61-0909545 • 501(c)3 • Lexington, KY
Profile
Services to legal services programs and clients
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Liabilities / Revenue
63rd percentile
Higher debt load relative to revenue than 63% of similar nonprofits.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
2nd percentile
Faster asset growth than 2% of similar nonprofits.
Revenue Growth
9th percentile
Faster revenue growth than 9% of similar nonprofits.
Assets
Down$292,925
Down $799,885 (-73%) from 2023
Liabilities
Down$313,402
Down $154,154 (-33%) from 2023
Net Assets
Down-$20,477
Down $645,731 (-103%) from 2023
Revenue
Down$1,827,527
Down $892,172 (-33%) from 2023
Expenses
Down$2,516,551
Down $184,118 (-6.8%) from 2023
Net Income
Down-$689,024
Down $708,054 (-3721%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
Services to legal services programs and clients
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $686,195 | $146,113 | ▼ $540,082 |
| Cash and Non-Interest-Bearing Accounts | $247,310 | $104,572 | ▼ $142,738 |
| Savings and Temporary Cash Investments | $144,250 | $25,042 | ▼ $119,208 |
| Land, Buildings, and Equipment, Net | $9,604 | $9,179 | ▼ $425 |
| Prepaid Expenses and Deferred Charges | $5,451 | $8,019 | ▲ $2,568 |
| Total Assets | $1,092,810 | $292,925 | ▼ $799,885 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $369,187 | $194,686 | ▼ $174,501 |
| Other Liabilities | $98,369 | $115,216 | ▲ $16,847 |
| Deferred Revenue | - | $3,500 | - |
| Total Liabilities | $467,556 | $313,402 | ▼ $154,154 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $318,390 | $72,989 | ▼ $245,401 |
| Net Assets With Donor Restrictions | $306,864 | $-93,466 | ▼ $400,330 |
| Total Net Assets Fund Balance | $625,254 | $-20,477 | ▼ $645,731 |
| Total Liabilities and Net Assets / Fund Balance | $1,092,810 | $292,925 | ▼ $799,885 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $9,179 | $14,947 | $24,126 |
| Name | Title |
|---|---|
| Robert J Brown | Chair |
| John M Rosenberg | Director |
| Michele Henry | Director |
| T Bruce Simpson | Director |
| Shay Hutchinson | Executive Di |
| Lisa Gabbard | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,072,422 |
| Other Expenses | $444,129 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,099,699 | $313,274 | - | $1,412,973 |
| Pension Plan Contributions | $224,055 | $56,048 | - | $280,103 |
| Other Employee Benefits | $225,221 | $49,886 | - | $275,107 |
| Fees for Services Other | $99,994 | $32,089 | - | $132,083 |
| Payroll Taxes | $82,738 | $21,501 | - | $104,239 |
| Occupancy | $43,773 | $14,427 | - | $58,200 |
| Fees for Services Accounting | - | $55,740 | - | $55,740 |
| Travel | $31,586 | $7,275 | - | $38,861 |
| Fees for Services Legal | $22,965 | $15,232 | - | $38,197 |
| Information Technology | $9,345 | $8,006 | - | $17,351 |
| Conferences and Meetings | $14,581 | $1,529 | - | $16,110 |
| Office Expenses | $8,388 | $5,131 | - | $13,519 |
| All Other Expenses | $4,697 | $7,864 | - | $12,561 |
| Insurance | - | $10,574 | - | $10,574 |
| Other Expenses | $5,297 | $21 | - | $5,318 |
| Depreciation Depletion | $2,208 | $631 | - | $2,839 |
| Advertising | - | $970 | - | $970 |
| Total Functional Expenses | $1,900,329 | $616,222 | $0 | $2,516,551 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,516,551 |
| Total Expenses per Audited Statements | $2,516,551 |
| Total Expenses per Form 990 | $2,516,551 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Accrued Leave | $94,186 |
| Payroll Liabilities | $21,030 |
“Robert j. Brown 250 west main st., ste. 1600 lexington, ky 40507 john m. Rosenberg 147 clark drive prestonsburg, ky 41653 lisa gabbard p.o. Box 356 frankfort, ky 40602”
“All board members are sent an electronic version of the form 990 for their review, prior to filing.”
“The director distributes the form and gathers replies each year from all board members and staff. Board and staff are on their honor to disclose conflicts. The policies call for them to recuse themselves from related votes. The majority of board members are attorneys whose training and professional ethics prepare them for appropriate vigilance.”
“The pay scale was revised based on the research and it was adopted as part of the 2014, 2015 and 2016 budget. The board met in executive session to determine the director's salary for 2020, 2021 and 2022.”
“The pay scale was revised based on the research and it was adopted as part of each annual budget starting with 2014. In 2020, kejc updated its comparability research and implemented new salary scales as part of the budget for 2021 and 2022.”
“Governing documents, policies and audited financial statements are available upon request. Audited financial statements, the 990 and governing documents ae posted on kejc's website. Audited financial statements and the 990 also are posted as part of a profile on guidestar.”
“Dba kentucky equal justice center”
“Food justice fellowship focused on ending food insecurity in kentucky through policy change. Health advocacy 1. Conduct education and advocacy on immigrant access to health care 2. Help support and sustain coalition kentucky voices for health focused on health coverage 3. Monitor state implementation of health care programs 4. Provide outreach and education around new health coverage options 5. Enroll eligible low income families, with focus on at risk populations including immigrants and the homeless 6. Promote community based alternatives to institutional care”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | IMMIGRANT RIGHTS PROJECT 1. PROVIDE IMMIGRATION LAW SERVICES TO LOW INCOME CLIENTS AND FAMILIES 2. CONDUCT RELATED COMMUNITY EDUCATION AND TRAINING 3. PROVIDE IMMIGRATION LAW SERVICES TO LOW INCOME IMMIGRANT VICTIMS OF CRIME. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 467696 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | COORDINATE THE KENTUCKY CIVIL LEGAL SERVICES PROGRAMS 1. HOST SUBSTANTIVE LAW TASK FORCE MEETINGS AND CONFERENCE CALLS 2. PROVIDE INFORMATION SERVICES THROUGH WEB SITE AND LIST SERVE POSTINGS 3. COORDINATE AND SERVE AS CO-COUNSEL IN COMPLEX LITIGATION 4. CONDUCT LEGISLATIVE AND ADMINISTRATIVE MONITORING AND ADVOCACY |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 14435 |
| IRS990/ProgSrvcAccomActyOtherGrp/Desc | 0 | FOOD JUSTICE FELLOWSHIP FOCUSED ON ENDING FOOD INSECURITY IN KENTUCKY THROUGH POLICY CHANGE. HEALTH ADVOCACY 1. CONDUCT EDUCATION AND ADVOCACY ON IMMIGRANT ACCESS TO HEALTH CARE 2. HELP SUPPORT AND SUSTAIN COALITION KENTUCKY VOICES FOR HEALTH FOCUSED ON HEALTH COVERAGE 3. MONITOR STATE IMPLEMENTATION OF HEALTH CARE PROGRAMS 4. PROVIDE OUTREACH AND EDUCATION AROUND NEW HEALTH COVERAGE OPTIONS 5. ENROLL ELIGIBLE LOW INCOME FAMILIES, WITH FOCUS ON AT RISK POPULATIONS INCLUDING IMMIGRANTS AND THE HOMELESS 6. PROMOTE COMMUNITY BASED ALTERNATIVES TO INSTITUTIONAL CARE |
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| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
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| IRS990/PYExcessBenefitTransInd | 0 | false |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | ON JANUARY 2, 2008, KEJC ENTERED INTO A PROGRAM TRANSFER AGREEMENT WITH REPAIRERS OF THE BREACH, INC. UNDER THE TERMS OF THE AGREEMENT, THE REPAIRERS TRANSFERRED THE MANAGEMENT, OPERATIONS, CAPITAL ASSETS AND CASH BALANCE OF MAXWELL STREET LEGAL CLINIC TO KEJC. THIS RESULTED IN AN EXTRAORDINARY GAIN OF 37,484 TO KEJC AS FOLLOWS: CASH - 30,976 CAPITAL ASSETS - NET VALUE - 6,508 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DBA KENTUCKY EQUAL JUSTICE CENTER |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | FOOD JUSTICE FELLOWSHIP FOCUSED ON ENDING FOOD INSECURITY IN KENTUCKY THROUGH POLICY CHANGE. HEALTH ADVOCACY 1. CONDUCT EDUCATION AND ADVOCACY ON IMMIGRANT ACCESS TO HEALTH CARE 2. HELP SUPPORT AND SUSTAIN COALITION KENTUCKY VOICES FOR HEALTH FOCUSED ON HEALTH COVERAGE 3. MONITOR STATE IMPLEMENTATION OF HEALTH CARE PROGRAMS 4. PROVIDE OUTREACH AND EDUCATION AROUND NEW HEALTH COVERAGE OPTIONS 5. ENROLL ELIGIBLE LOW INCOME FAMILIES, WITH FOCUS ON AT RISK POPULATIONS INCLUDING IMMIGRANTS AND THE HOMELESS 6. PROMOTE COMMUNITY BASED ALTERNATIVES TO INSTITUTIONAL CARE |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | ROBERT J. BROWN 250 WEST MAIN ST., STE. 1600 LEXINGTON, KY 40507 JOHN M. ROSENBERG 147 CLARK DRIVE PRESTONSBURG, KY 41653 LISA GABBARD P.O. BOX 356 FRANKFORT, KY 40602 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL BOARD MEMBERS ARE SENT AN ELECTRONIC VERSION OF THE FORM 990 FOR THEIR REVIEW, PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE DIRECTOR DISTRIBUTES THE FORM AND GATHERS REPLIES EACH YEAR FROM ALL BOARD MEMBERS AND STAFF. BOARD AND STAFF ARE ON THEIR HONOR TO DISCLOSE CONFLICTS. THE POLICIES CALL FOR THEM TO RECUSE THEMSELVES FROM RELATED VOTES. THE MAJORITY OF BOARD MEMBERS ARE ATTORNEYS WHOSE TRAINING AND PROFESSIONAL ETHICS PREPARE THEM FOR APPROPRIATE VIGILANCE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE PAY SCALE WAS REVISED BASED ON THE RESEARCH AND IT WAS ADOPTED AS PART OF THE 2014, 2015 AND 2016 BUDGET. THE BOARD MET IN EXECUTIVE SESSION TO DETERMINE THE DIRECTOR'S SALARY FOR 2020, 2021 AND 2022. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE PAY SCALE WAS REVISED BASED ON THE RESEARCH AND IT WAS ADOPTED AS PART OF EACH ANNUAL BUDGET STARTING WITH 2014. IN 2020, KEJC UPDATED ITS COMPARABILITY RESEARCH AND IMPLEMENTED NEW SALARY SCALES AS PART OF THE BUDGET FOR 2021 AND 2022. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | GOVERNING DOCUMENTS, POLICIES AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. AUDITED FINANCIAL STATEMENTS, THE 990 AND GOVERNING DOCUMENTS AE POSTED ON KEJC'S WEBSITE. AUDITED FINANCIAL STATEMENTS AND THE 990 ALSO ARE POSTED AS PART OF A PROFILE ON GUIDESTAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 1, ITEM C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 2, PART III, LINE 4D |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 9 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
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