2025-11-17T11:15:16-06:00 2024-12-31 410746749 CLIFTONLARSONALLEN LLP 1785 INDIAN WOOD CIRCLE MAUMEE OH 43537 990 2024-01-01 341485732 LEGAL AID OF WESTERN OHIO INC LEGA 4199302511 525 JEFFERSON 400 TOLEDO OH 43604 PATRICIA Y HERNANDEZ EXECUTIVE DIRECTOR 4199302511 2025-11-13 1 1 CAITLIN BAINTER P01985124 4197942000 2025-11-13 2024 2025-03-06 01:10:19Z LAWO PATRICIA Y HERNANDEZ 525 JEFFERSON 400 TOLEDO OH 43604 8974773 0 X HTTP://WWW.LAWOLAW.ORG X 1985 OH LEGAL AID OF WESTERN OHIO, INC. (LAWO) IS A NON-PROFIT LAW FIRM THAT CHAMPIONS EQUITY AND JUSTICE THROUGH CLIENT-CENTERED COMMUNITY COLLABORATION AND TRANSFORMATIVE LEGAL ADVOCACY. 25 25 83 376 0 0 8354371 8833362 75477 100208 139 255 152910 40948 8582897 8974773 330370 464306 0 0 6034907 6446031 0 0 8388 2160591 2105430 8525868 9015767 57029 -40994 1485332 1392227 1973395 1921284 -488063 -529057 X LEGAL AID OF WESTERN OHIO, INC. (LAWO) IS A NON-PROFIT LAW FIRM THAT CHAMPIONS EQUITY AND JUSTICE THROUGH CLIENT-CENTERED COMMUNITY COLLABORATION AND TRANSFORMATIVE LEGAL ADVOCACY. 0 0 8688915 464306 100208 LAWO REPRESENTS CLIENTS IN SEVERAL AREAS OF LAW, INCLUDING DOMESTIC VIOLENCE AND OTHER FAMILY-LAW RELATED ISSUES; HOUSING, INCLUDING ISSUES SURROUNDING PUBLIC HOUSING AND HOUSING CONDITIONS; ACCESS TO GOVERNMENT BENEFITS; DEBT COLLECTION DEFENSE AND BANKRUPTCY; CONSUMER FRAUD ISSUES; EDUCATION AND EMPLOYMENT; AND THE LEGAL PROBLEMS THAT AGRICULTURAL WORKERS, VETERANS, THE HOMELESS, AND OLDER ADULTS FACE.EACH YEAR LAWO'S EXPERIENCED STAFF OF ATTORNEYS, PARALEGALS, AND SUPPORT PERSONNEL PROVIDE HIGH QUALITY LEGAL ASSISTANCE TO THOUSANDS OF INDIVIDUALS AND GROUPS LIVING IN POVERTY THROUGHOUT 32 COUNTIES IN NORTHWEST AND WEST CENTRAL OHIO AND AGRICULTURAL WORKERS THROUGHOUT THE STATE. WE HAVE OFFICES LOCATED IN DAYTON, DEFIANCE, FINDLAY, LIMA, SANDUSKY, SPRINGFIELD, AND TOLEDO.IN 2024 WE MET THE LEGAL NEEDS OF OUR CLIENTS WORKING IN CONJUNCTION WITH OUR PARTNER LAW FIRM, ADVOCATES FOR BASIC LEGAL EQUALITY, INC. (ABLE). THE SERVICES WE PROVIDED BENEFITED CHILDREN, OLDER ADULTS, VETERANS, IMMIGRANTS, PERSONS WITH DISABILITIES, SURVIVORS OF DOMESTIC VIOLENCE, PERSONS WITHOUT HEALTH INSURANCE, FAMILIES FACING EVICTION AND FORECLOSURE, HOMELESS CHILDREN AND FAMILIES, CHILDREN STRUGGLING TO SECURE APPROPRIATE EDUCATION SERVICES, AND AGRICULTURAL WORKERS, AMONG OTHERS. OUR ATTORNEYS AND ADVOCATES WORK IN AREAS THAT PRIVATE ATTORNEYS USUALLY DO NOT, INCLUDING REPRESENTATION OF TENANTS, LOW-INCOME HOMEOWNERS, IMMIGRANTS, VETERANS, PEOPLE WITH DISABILITIES, AND PEOPLE SEEKING GOVERNMENT ASSISTANCE.WHAT WE DO IS IMPORTANT TO ALL MEMBERS OF THE COMMUNITY. WE PROVIDE POWERFUL SOLUTIONS TO CRITICAL SOCIETAL ISSUES. THROUGH OUR EFFORTS, MILLIONS OF DOLLARS ARE RETURNED TO THE COMMUNITY OR SAVED FOR OUR CLIENTS. WE CONSERVE VALUABLE COMMUNITY RESOURCES BY ADDRESSING ISSUES BEFORE THEY BECOME A CRISIS AND WORK WITH OTHER NON-PROFIT SERVICE PROVIDERS TO PROVIDE A HOLISTIC APPROACH TO ADVOCACY FOR LOW-INCOME INDIVIDUALS AND FAMILIES.TOGETHER LAWO AND ABLE CONSTITUTE THE LARGEST PROVIDERS OF FREE, COMPREHENSIVE CIVIL LEGAL ASSISTANCE TO LOW-INCOME PERSONS IN OHIO. OVER 23% OF OHIO'S POVERTY POPULATION LIVES IN OUR 32 COUNTY SERVICE AREA. LAWO ALSO SERVES AGRICULTURAL WORKERS THROUGHOUT THE STATE. OURADMINISTRATIVE OFFICES AND HEADQUARTERS ARE LOCATED IN TOLEDO AT THE CENTER FOR EQUAL JUSTICE. IN 2024, LAWO RECEIVED 15,721 REQUESTS FOR ASSISTANCE AND CLOSED 5,198 CASES. OUR ADVOCACY IN 2024 BENEFITED 15,721 INDIVIDUALS. LAWO ALSO SECURED $6,656,240 IN TOTAL MONETARY AWARDS FOR ITS CLIENTS. 8688915 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 12 0 1 83 1 0 0 0 0 0 0 0 0 0 0 0 0 X 25 25 0 0 1 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 OH X NIKOLETA COOK 4199302511 525 JEFFERSON AVENUE SUITE 300 TOLEDO OH 43604 CASSANDRA ANDRES RICE PRESIDENT 1.50 2.00 X X 0 0 0 KHADIJAH H ALI VICE PRESIDENT 1.50 2.00 X X 0 0 0 ROBERT TUCKER VICE PRESIDENT 1.50 2.00 X X 0 0 0 NATHAN D TURNER SECRETARY 1.50 2.00 X X 0 0 0 BRANDON E DOBYNS TREASURER 1.50 2.00 X X 0 0 0 HEATHER L ALLRED TRUSTEE 1.50 1.50 X 0 0 0 CATHERINE BITWAYIKI TRUSTEE 1.50 1.50 X 0 0 0 CLAYTON CRATES TRUSTEE 1.50 1.50 X 0 0 0 AMANDA DAVIS TRUSTEE 1.50 1.50 X 0 0 0 ANDREA DE LA ROCA TRUSTEE 1.50 1.50 X 0 0 0 ANNA DELP TRUSTEE 1.50 1.50 X 0 0 0 TWILA R FERGUSON TRUSTEE 1.50 1.50 X 0 0 0 JOHN F HALL TRUSTEE 1.50 1.50 X 0 0 0 SAUNDRA HOLMES TRUSTEE 1.50 1.50 X 0 0 0 JORDAN JENNINGS TRUSTEE 1.50 1.50 X 0 0 0 ALEX LAVELLE TRUSTEE 1.50 1.50 X 0 0 0 THOMAS J LUCENTE JR TRUSTEE 1.50 1.50 X 0 0 0 EVE MITRO TRUSTEE 1.50 1.50 X 0 0 0 LINDSEY POSEY TRUSTEE 1.50 1.50 X 0 0 0 JAMES STAHLER TRUSTEE 1.50 1.50 X 0 0 0 CARASUSANA CARA WALL TRUSTEE 1.50 1.50 X 0 0 0 ETHEL WASHINGTON- HARRIS TRUSTEE 1.50 1.50 X 0 0 0 KATHRYN A WATSON TRUSTEE 1.50 1.50 X 0 0 0 KARI L WHITE TRUSTEE 1.50 1.50 X 0 0 0 MECHELLE ZAROU TRUSTEE 1.50 1.50 X 0 0 0 KEVIN MULDER EXECUTIVE DIRECTOR (LEFT OCT. 2025) 54.00 0.00 X 169102 0 28368 PATRICIA Y HERNANDEZ DIRECTOR OF ADVOCACY 40.00 0.00 X 122183 0 25717 VERONICA L MARTINEZ MANAGING ATTORNEY 40.00 0.00 X 119180 0 23759 NANCY NAVA-WADE SENIOR ATTORNEY 40.00 0.00 X 108655 0 33001 DEBRA JENNINGS MANAGING ATTORNEY 40.00 0.00 X 118700 0 15685 LUCINDA J WELLER MANAGING ATTORNEY 40.00 0.00 X 117873 0 15638 755693 0 142168 7 0 1 0 0 7000 1898662 2201945 4725755 8833362 CONTRACTED SERVICES 541900 62918 62918 ATTORNEY FEE AWARDS 541100 25100 25100 RELATED PARTY RENTAL I 532000 12190 12190 100208 255 255 MISCELLANEOUS 900003 40948 40948 40948 8974773 100208 0 41203 464306 464306 197470 11789 181811 3870 4829456 4808462 18908 2086 182045 181073 972 867079 864234 2557 288 369981 360340 9345 296 21666 21666 45122 45122 400326 400326 290256 290256 82104 82104 260744 260744 66316 66316 83050 83050 7646 7646 44663 44663 ALLOCATED OVERHEAD 615970 554373 59749 1848 DUES & SUBS 81824 81824 SUPPORT AND OTHER SERVI 38601 38601 CLIENT/COMMUNITY ED 27992 27992 39150 39150 9015767 8688915 318464 8388 212914 236956 15933 53751 462825 499449 141118 21521 46239 44999 42479 42479 0 0 606303 535551 1485332 1392227 378810 359626 338774 405279 24360 1231451 1156379 1973395 1921284 X -490813 -530307 2750 1250 -488063 -529057 1485332 1392227 -40994 0 X X 0 1 X 1 1 1 X 7103739 6458066 7565431 8354371 8833362 38314969 7103739 6458066 7565431 8354371 8833362 38314969 38314969 21259 12000 5000 139 255 38653 3125 17100 32929 152910 40948 247012 38600634 483396 0.99260 0.99300 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2020 AMOUNT: $ 3,125. 2021 AMOUNT: $ 17,100. 2022 AMOUNT: $ 32,929. 2023 AMOUNT: $ 152,910. 2024 AMOUNT: $ 40,948. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 X 115523 16449 1113 130859 98662 17928 1067 115523 119160 -19438 1060 98662 104379 15828 1047 119160 91009 100 14333 1063 104379 1.00000 0.00000 0.00000 0 1 1 42479 42479 0 0 CLIENT TRUST ACCOUNT AND DEPOSITS 1422 OPERATING RIGHT-OF-USE ASSETS 482716 FINANCING RIGHT-OF-USE ASSETS 51413 535551 RELATED PARTY PAYABLES 622000 OPERATING LEASE LIABILITIES 480952 FINANCING LEASE LIABILITIES 53427 1156379 X 8950291 0 8950291 24482 24482 8974773 8991285 -24482 -24482 9015767 0 9015767 PART IV, LINE 2B: LEGAL AID OF WESTERN OHIO, INC. MAINTAINS ESCROW ACCOUNTS ON BEHALF OF CLIENTS. PART V, LINE 4: ADVOCATES FOR BASIC LEGAL EQUALITY, INC., A RELATED ORGANIZATION, MAINTAINS ENDOWMENT FUNDS IN SUPPORT OF THE ORGANIZATIONS' MUTUAL EXEMPT PURPOSE. PART X, LINE 2: MANAGEMENT OF LAWO IS REQUIRED TO DETERMINE WHETHER A TAX POSITION OF LAWO IS MORE LIKELY THAN NOT TO BE SUSTAINED UPON EXAMINATION BY THE APPLICABLE TAXING AUTHORITY, INCLUDING RESOLUTION OF ANY RELATED APPEALS OR LITIGATION PROCESSES, BASED ON THE TECHNICAL MERITS OF THE POSITION. MANAGEMENT OF LAWO IS NOT AWARE OF ANY TAX POSITIONS FOR WHICH IT IS REASONABLY POSSIBLE THAT THE TOTAL AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL SIGNIFICANTLY CHANGE IN THE NEXT TWELVE MONTHS. HOWEVER, MANAGEMENT'S CONCLUSIONS MAY BE SUBJECT TO REVIEW AND ADJUSTMENT AT A LATER DATE BASED ON FACTORS INCLUDING, BUT NOT LIMITED TO, NEW TAX LAWS, REGULATIONS, AND ADMINISTRATIVE INTERPRETATIONS (INCLUDING RELEVANT COURT DECISIONS). LAWO'S FEDERAL TAX RETURNS FOR THE PRIOR THREE YEARS REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. NO INTEREST OR PENALTIES WERE INCURRED OR RECOGNIZED IN 2024 OR 2023. PART XI, LINE 4B - OTHER ADJUSTMENTS: LEGAL AID LINE CONTRACTED SERVICES 24,482. PART XII, LINE 2D - OTHER ADJUSTMENTS: LEGAL AID LINE CONTRACTED SERVICES -24,482. 1 TOLEDO BAR ASSOCIATION 311 NORTH SUPERIOR STREET TOLEDO OH 43604 344428948 501(C)(6) 80361 0 SUPPORT GREATER DAYTON VLP 610 PERFORMANCE PLACE 109 N MAIN ST DAYTON OH 45402 311251172 501(C)(3) 172500 0 SUPPORT ADVOCATES FOR BASIC LEGAL EQUALITY INC 525 JEFFERSON NO 300 TOLEDO OH 43604 237376131 501(C)(3) 42009 0 SUPPORT FRANCISCAN SHELTERS DBA BETHANY HOUSE 6832 CONVENT BLVD SYLVANIA OH 43560 341612437 501(C)(3) 43766 0 SUPPORT CHILDREN'S RIGHTS COLLABORATIVE OF NORTHWEST OHIO 4727 WEST SYLVANIA AVENUE TOLEDO OH 43623 522094990 501(C)(3) 53563 0 SUPPORT LUCAS COUNTY JUVENILE JUSTICE CENTER ONE GOVERNMENT CENTER SUITE 600 TOLEDO OH 43604 346400806 115(1) 72107 0 SUPPORT 4 2 PART I, LINE 2: THE GRANTEES' ACCOUNTING SYSTEMS MAINTAIN THE DETAIL OF REVENUES AND EXPENSES BY GRANT. THE REVENUE AND EXPENSE RESULTS ARE THEN REPORTED TO THE FILING ORGANIZATION IN ACCORDANCE WITH THE TERMS AND CONDITIONS OF THE GRANT. X X 0 0 0 0 0 0 0 0 0 KEVIN MULDER EXECUTIVE DIRECTOR (LEFT OCT. 2025) 169102 0 0 0 0 0 6764 0 21604 0 197470 0 0 0 PART I, LINE 3 THE COMPARABILITY DATA FOR THE EXECUTIVE DIRECTOR WAS UPDATED IN NOVEMBER 2023. IN 2023, THE HUMAN RESOURCES COMMITTEE CONDUCTED A PERFORMANCE EVALUATION OF THE EXECUTIVE DIRECTOR. AT ITS MEETING ON NOVEMBER 14, 2023, THE COMMITTEE RECOMMENDED THAT THE FINANCE & AUDIT COMMITTEE CONDUCT A MERIT COMPENSATION REVIEW FOR THE EXECUTIVE DIRECTOR. THE FINANCE & AUDIT COMMITTEE CONSIDERED A RECOMMENDATION REGARDING THE EXECUTIVE DIRECTOR'S COMPENSATION AT ITS MEETING OF MARCH 21, 2024. THE BOARD REVIEWED AND APPROVED THE RECOMMENDATION AT ITS MEETING ON MARCH 28, 2024. IN 2024, THE BOARD OF TRUSTEES AGAIN EVALUATED THE EXECUTIVE DIRECTOR. THE HUMAN RESOURCES COMMITTEE CONSIDERED THE EVALUATION AT ITS MEETING OF DECEMBER 3, 2024. AT ITS MEETING ON DECEMBER 20, 2024, THE BOARD OF TRUSTEES REVIEWED THE EVALUATION AND THE EXECUTIVE DIRECTOR'S COMPENSATION AND APPROVED A ONE-TIME PAYMENT. FORM 990, PART VI, SECTION A, LINE 4 LAWO MODIFIED ITS CODE OF REGULATIONS TO CHANGE THE REQUIRED COMPOSITION OF THE MEMBERS OF ITS BOARD OF TRUSTEES AND THE METHOD FOR ELECTING ATTORNEYS TO SERVE ON THE BOARD. THESE CHANGES WERE MADE PURSUANT TO CHANGES IN FEDERAL LAW. LAWO ALSO MODIFIED ITS CODE OF REGULATIONS TO CHANGE THE ATTENDANCE REQUIREMENT FOR A QUORUM. FORM 990, PART VI, SECTION B, LINE 11B THE ORGANIZATION'S BOARD IS PROVIDED AN ELECTRONIC COPY WITH A 5-DAY COMMENT PERIOD. FORM 990, PART VI, SECTION B, LINE 12C LEGAL AID OF WESTERN OHIO, INC. REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES COMPLIANCE WITH ITS CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 IN 2024, LAWO ENGAGED A CONSULTANT WHO ASSESSED STAFF POSITIONS AND REVIEWED JOB FAMILIES THAT GROUPED POSITIONS WITH SIMILAR DUTIES, RESPONSIBILITIES, AND REQUIREMENTS TOGETHER. THE CONSULTANT ALSO UPDATED COMPENSATION COMPARABILITY DATA FOR STAFF POSITIONS. IN CONDUCTING THIS STUDY, THE CONSULTANT CONDUCTED A MARKET ANALYSIS, DETERMINED MARKET RANGES, AND PREPARED A DETAILED SUMMARY SHOWING THE SPECIFIC SURVEY DATA USED AND ITS ASSESSMENT OF THE RANGE OF MARKET VALUE. IT THEN UPDATED LAWO'S SALARY STRUCTURE BY COMPARING MARKET ANALYSIS FINDINGS FOR THE BENCHMARKED POSITIONS TO CURRENT SALARIES AND MAKING RECOMMENDATIONS FOR UPDATING RANGES OR STRUCTURE. BASED ON THE ASSESSMENT OF THE BANDS AND THE COMPARABILITY DATA, STAFF RECOMMENDED INCREASES IN COMPENSATION. AT A MEETING HELD ON AUGUST 29, 2024, THE EXECUTIVE COMMITTEE AGREED TO ADOPT THE NEW BANDS, WITH INCREASES IN COMPENSATION, AND TO ALLOCATE AN ADDITIONAL AMOUNT OF FUNDS TO SUPPORT THE INCREASES. THE HUMAN RESOURCES COMMITTEE RECOMMENDED APPROVAL OF A PLAN TO IMPLEMENT THE INCREASES AT A MEETING HELD ON SEPTEMBER 10, 2024. THE EXECUTIVE COMMITTEE SUBSEQUENTLY ACCEPTED THE HUMAN RESOURCES COMMITTEE'S RECOMMENDATION AND APPROVED THE PLAN; THE BOARD OF TRUSTEES RATIFIED THE EXECUTIVE COMMITTEE'S ACTION AT ITS MEETING OF SEPTEMBER 26, 2024. THE EXECUTIVE DIRECTOR'S COMPENSATION, WHILE NOT BASED ON A SCHEDULE, IS BASED ON SEVERAL FACTORS, INCLUDING PERFORMANCE AND COMPENSATION PAID FOR COMPARABLE POSITIONS IN OTHER SIMILAR ORGANIZATIONS OR PUBLIC ENTITIES. THE HUMAN RESOURCES COMMITTEE REVIEWS THE FACTORS AND THE APPROPRIATE LEVEL OF COMPENSATION. THE COMMITTEE MAKES A RECOMMENDATION TO THE BOARD, WHICH MAKES A FINAL DECISION. THE COMPARABILITY DATA FOR THE EXECUTIVE DIRECTOR WAS UPDATED IN NOVEMBER 2023. IN 2023, THE HUMAN RESOURCES COMMITTEE CONDUCTED A PERFORMANCE EVALUATION OF THE EXECUTIVE DIRECTOR. AT ITS MEETING ON NOVEMBER 14, 2023, THE COMMITTEE RECOMMENDED THAT THE FINANCE & AUDIT COMMITTEE CONDUCT A MERIT COMPENSATION REVIEW FOR THE EXECUTIVE DIRECTOR. THE FINANCE & AUDIT COMMITTEE CONSIDERED A RECOMMENDATION REGARDING THE EXECUTIVE DIRECTOR'S COMPENSATION AT ITS MEETING OF MARCH 21, 2024. THE BOARD REVIEWED AND APPROVED THE RECOMMENDATION AT ITS MEETING ON MARCH 28, 2024. IN 2024, THE BOARD OF TRUSTEES AGAIN EVALUATED THE EXECUTIVE DIRECTOR. THE HUMAN RESOURCES COMMITTEE CONSIDERED THE EVALUATION AT ITS MEETING OF DECEMBER 3, 2024. AT ITS MEETING ON DECEMBER 20, 2024, THE BOARD OF TRUSTEES REVIEWED THE EVALUATION AND THE EXECUTIVE DIRECTOR'S COMPENSATION AND APPROVED A ONE-TIME PAYMENT. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. FORM 990, PART XII, LINE 2C: THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. ADVOCATES FOR BASIC LEGAL EQUALITY INC 525 JEFFERSON STE 300 TOLEDO OH 43604 237376131 FREE LEGAL ASSISTANCE OH 501(C)(3) LINE 7 N/A 0 LEGAL AID FOUNDATION OF WESTERN OHIO INC 525 JEFFERSON STE 300 TOLEDO OH 43604 341892945 SUPPORT ADVOCATES FOR BASIC LEGAL EQUALITY, INC. OH 501(C)(3) LINE 12B, II ADVOCATES FOR BASIC LEGAL EQUALITY INC 0 0 1 1 0 1 0 0 0 0 1 1 1 1 1 0 1 1 0 0