2026-09-21T14:05:19-05:00 2025-12-31 410746749 CLIFTONLARSONALLEN LLP 420 SOUTH ORANGE AVENUE SUITE 900 ORLANDO FL 32801 990 2025-01-01 591547191 LEGAL AID SERVICE OF BROWARD COUNTY INC LEGA 9547658950 491 N STATE ROAD 7 PLANTATION FL 33317 DEBRA KOPROWSKI EXECUTIVE DIRECTOR 9547658950 2026-09-19 1 TINA HENTON P00630282 4078021200 2026-09-18 2025 DEBRA KOPROWSKI 491 N STATE ROAD 7 PLANTATION FL 33317 15961545 0 X WWW.BROWARDLEGALAID.ORG X 1973 FL PROVIDE FREE CIVIL LEGAL ADVICE, REPRESENTATION AND EDUCATION TO COLLIER AND BROWARD COUNTIES. 13 13 147 13 0 0 11378764 15676953 23160 0 17815 70184 371985 58445 11791724 15805582 141858 143575 0 0 9628828 13784044 67650 15000 15000 2176821 1913333 12015157 15855952 -223433 -50370 5808359 15551843 3448492 13234373 2359867 2317470 X TO PROVIDE HIGH QUALITY FREE CIVIL LEGAL ADVICE, REPRESENTATION AND EDUCATION TO THE DISADVANTAGED OF BROWARD AND COLLIER COUNTIES AS TO IMPROVE THE LIFESTYLE AND LIVING CONDITIONS OF THE LOW INCOME COMMUNITY AND ENCOURAGE SELF-SUFFICIENCY. [CONTINUED ON SCHEDULE O] THIS IS ACCOMPLISHED THROUGH ADVOCACY THAT MIGHT RESULT IN HAVING AN IMPACT ON LARGE NUMBERS OF ELIGIBLE CLIENTS BY REPRESENTING INDIVIDUAL CLIENTS ON DAY-TO-DAY PROBLEMS, AND THROUGH EFFORTS AT EDUCATING CLIENTS ABOUT THEIR RIGHTS, RESPONSIBILITIES AND SELF-HELP OPTIONS. 0 0 13532554 143575 0 PROVIDE LEGAL SERVICES IN CIVIL CASES TO ELIGIBLE PERSONS WITHIN BROWARD AND COLLIER COUNTIES IN SOUTHERN FLORIDA; COOPERATE WITH THE JUDICIARY, THE FLORIDA BAR, LOCAL BARS, AND ALL ORGANIZATIONS INTERESTED IN THE ADMINISTRATION OF JUSTICE; AND UNDERTAKE, PROMOTE, DEVELOP, AND CARRY OUT CHARITABLE, LITERARY, AND EDUCATION PROJECTS, PLANNED OBJECTIVES, AND ACTIVITIES OF EVERY KIND, NATURE, AND DESCRIPTION IN FURTHERANCE OF LEGAL AID WORK. IN 2025 THE ORGANIZATION SERVED 4,245 INDIVIDUAL CLIENTS AND 9,903 WITHIN THEIR HOUSEHOLDS. WE ALSO SERVED UNDER THE PRIVATE ATTORNEY INVOLVEMENT PRO BONO PROGRAM A TOTAL OF 620 INDIVIDUAL CLIENTS AND 1,643 WITHIN THEIR HOUSEHOLDS. 13532554 1 1 0 1 0 0 0 0 1 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 6 0 1 147 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 13 13 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 FL X ANGELA PALMER 9547362434 491 N STATE ROAD 7 PLANTATION FL 33317 CHAD VAN HORN PAST CHAIRPERSON 1.00 X X 0 0 0 KATIE KOHN CHAIRPERSON 1.00 X X 0 0 0 PHIL SCHISSEL VICE CHAIR 1.00 X X 0 0 0 HENRY MARTIN TREASURER 1.00 X X 0 0 0 BRIEONNA CHRISTOPHER DIRECTOR 1.00 X 0 0 0 JESSE DINER DIRECTOR 1.00 X 0 0 0 PAMELA LUNDBORG DIRECTOR 1.00 X 0 0 0 BARBARA MCCARTHY DIRECTOR 1.00 X 0 0 0 JENNIFER L POITRAS DIRECTOR 1.00 X 0 0 0 PATRICIA PRECIADO DIRECTOR 1.00 X 0 0 0 CARAN ROTHCHILD DIRECTOR 1.00 X 0 0 0 OFER SHMUCHER DIRECTOR 1.00 X 0 0 0 KIMBERLY SPIKER DIRECTOR 1.00 X 0 0 0 DEBRA KOPROWSKI EXECUTIVE DIRECTOR 35.00 X 219455 0 26742 ANGELA PALMER CFO 35.00 X 199785 0 47848 JEFF AHREN REGIONAL DEVELOPMENT DIRECTOR 35.00 X 166772 0 37894 CAROL O'CALLAGHAN DEPUTY EXECUTIVE DIRECTOR 35.00 X 189337 0 24903 WALTER HONOMAN SUPERVISING ATTORNEY 35.00 X 159351 0 37894 934700 0 175281 29 0 1 0 ARCHTECH 1650 SHACKELFORD RD 1527 SAINT LOUIS MO 63031 IT SERVICES 169346 ROBERT HALF LEGAL 2884 SAND HILL ROAD SUITE 200 CALIFORNIA CA 94025 TEMPORARY STAFFING 135479 2 411606 123123 15083756 58468 15676953 70184 70184 77648 0 77648 77648 77648 48982 123123 155963 -106981 -106981 CAM REIMBURSEMENTS 900099 55369 55369 AWARD 900099 19350 19350 OTHER REVENUE 900099 11681 11681 1378 1378 87778 15805582 0 0 128629 143575 143575 912736 785592 127144 10393256 8945475 1447781 134230 115532 18698 1301770 1120433 181337 1042052 896894 145158 10087 10087 75798 75798 58750 58750 15000 15000 316093 306087 10006 27448 27448 553480 491778 61702 207779 145445 62334 108261 72437 35824 18134 15608 2526 11174 10360 814 151564 130451 21113 154669 133124 21545 LIBRARY & SUBSCRIPTIONS 122298 122298 CLIENT LITIGATION COSTS 49212 49212 MISCELLANEOUS EXPENSE 25862 22259 3603 EQUIPMENT RENT/MAINT. 22724 15907 6817 15855952 13532554 2308398 15000 560568 9795573 407850 625482 1549802 1446637 131769 212810 5394746 2129815 3034884 3264931 101746 109719 21740 96691 5808359 15551843 912571 1367893 587324 9982658 196 196 1948401 1807423 0 76203 3448492 13234373 X 2359867 2317470 2359867 2317470 5808359 15551843 -50370 7973 0 X 0 1 X 0 1 1 X 10802468 10071084 9857489 11378764 15676953 57786758 10802468 10071084 9857489 11378764 15676953 57786758 10188132 47598626 124 622 208543 214808 147832 571929 81386 107565 173256 351482 136760 850449 59209136 1958137 0.80390 0.88050 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: FUNDRAISING INCOME - 2021 AMOUNT: $ 81,386. 2022 AMOUNT: $ 107,565. 2023 AMOUNT: $ 4,180. 2024 AMOUNT: $ 48,346. 2025 AMOUNT: $ 48,982. CAM REIMBURSEMENTS - 2023 AMOUNT: $ 154,243. 2024 AMOUNT: $ 163,813. 2025 AMOUNT: $ 55,369. AWARD - 2023 AMOUNT: $ 14,500. 2024 AMOUNT: $ 6,000. 2025 AMOUNT: $ 19,350. MISCELLANEOUS - 2023 AMOUNT: $ 333. 2024 AMOUNT: $ 132,031. 2025 AMOUNT: $ 11,681. VENDING MACHINE INCOME - 2024 AMOUNT: $ 1,292. 2025 AMOUNT: $ 1,378. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 1 58750 0 0 0 58750 0 0 1 X 800000 800000 2613415 858082 1755333 1450282 1190245 260037 531049 81488 449561 3264931 LEASE LIABILITY 76203 76203 X 16487438 7973 517920 155963 681856 15805582 0 15805582 16529835 517920 155963 673883 15855952 0 15855952 PART IV, LINE 2B: FUNDS ARE RECEIVED FROM CLIENTS AND HELD IN AN ESCROW ACCOUNT FOR PAYMENT OF CERTAIN COURT COSTS OR TO THIRD PARTIES. 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 TAX HAS BEEN INCLUDED IN THE FINANCIAL STATEMENTS. THE ORGANIZATION FOLLOWS THE INCOME TAX STANDARD REGARDING THE RECOGNITION AND MEASUREMENT OF UNCERTAIN TAX POSITIONS. THIS GUIDANCE CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES RECOGNIZED IN AN ORGANIZATION'S FINANCIAL STATEMENTS. THE IMPLEMENTATION OF THIS STANDARD HAS NO IMPACT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 155,963. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSES 155,963. BARRISTER BASH 96048 59891 36157 77709 4500 31133 FOR THE PUBLIC GOOD 76057 63232 12825 18575 3000 21046 172105 123123 48982 96284 7500 52179 155963 -106981 1 RENTAL ASSISTANCE 64 143575 0 N/A N/A PART I, LINE 2: ALL CLIENTS MUST BE ASSESSED FOR ELIGIBILITY FOR ALL PROGRAMS AND SERVICES. ELIGIBILITY IS DETERMINED BY PROGRAM. EACH GRANT IS ASSIGNED A FUNDING CODE IN THE GENERAL LEDGER WHERE THE REVENUES AND EXPENSES ARE RECORDED. THIS ENABLES US TO REPORT ON THE PERFORMANCE FOR ALL GRANTS COMPARED WITH THE AWARD. SIGNIFICANT VARIANCES ARE TRACKED AND REPORTED TO THE FINANCE COMMITTEE AS A COMPONENT OF THE BOARD REPORT. FURTHERMORE, THE RENTAL ASSISTANCE IS PAID DIRECTLY TO THE LANDLORDS TO ENSURE PROPER USAGE. X X X X 0 0 0 0 0 0 0 0 0 ANGELA PALMER CFO 187357 0 0 0 12428 0 4801 0 43047 0 247633 0 0 0 DEBRA KOPROWSKI EXECUTIVE DIRECTOR 209324 0 10131 0 0 0 5002 0 21740 0 246197 0 0 0 CAROL O'CALLAGHAN DEPUTY EXECUTIVE DIRECTOR 175028 0 2000 0 12309 0 4420 0 20483 0 214240 0 0 0 JEFF AHREN REGIONAL DEVELOPMENT DIRECTOR 155533 0 0 0 11239 0 4037 0 33857 0 204666 0 0 0 WALTER HONOMAN SUPERVISING ATTORNEY 148112 0 0 0 11239 0 4037 0 33857 0 197245 0 0 0 FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE, FINANCE, AUDIT AND GOVERNANCE COMMITTEES: 1. THE EXECUTIVE COMMITTEE - WHICH SHALL COMPRISE OF THE CHAIR, THE VICE CHAIR, THE TREASURER, THE SECRETARY, AND THE PAST CHAIR - IS TO OVERSEE THE BOARD'S OPERATIONS AND ACT ON BEHALF OF THE BOARD WHEN ACTION IS REQUIRED BETWEEN MEETINGS. IN ADDITION TO REVIEW AND ANALYZE MATTERS IN ADVANCE OF PRESENTATION TO THE BOARD. 2. FINANCE COMMITTEE - WHICH SHALL HAVE NO LESS THAN THREE MEMBERS, WHERE THE TREASURER SHALL BE THE CHAIR OF THE FINANCE COMMITTEE - OVERSEES THE BUDGET, FINANCIAL REPORTS AND INVESTMENTS. 3. AUDIT COMMITTEE - WHICH SHALL HAVE NO LESS THAN THREE MEMBERS, INCLUDING ONE MEMBER OF THE FINANCE COMMITTEE WHO MAY NOT SERVE AS CHAIR OF THE AUDIT COMMITTEE - SHALL WORK WITH THE LAS'S AUDITORS TO MAINTAIN LAS'S ACCOUNTING AND FINANCIAL REPORTING CONTROLS. 4. GOVERNANCE COMMITTEE - WHICH SHALL COMPRISE OF NO LESS THAN THREE DIRECTORS/MEMBERS OF THE BOARD, INCLUDING THE CHAIR AND THE PAST CHAIR - IS TO PERIODICALLY REVIEW THE CORPORATION'S BYLAWS AND ENSURE THAT THE CURRENT OPERATIONAL PRACTICES COMPLY WITH THOSE BYLAWS. IN ADDITION TO SEEK, IDENTIFY, AND OR INTERVIEW PROSPECTIVE BOARD MEMBERS SO AS TO MAKE RECOMMENDATIONS FOR APPOINTMENTS TO THE BOARD. 5. FUNDRAISING COMMITTEE - WHICH IS COMPRISED OF THE PAST-CHAIR, THE TREASURER, THE CHAIR, AND OTHER DIRECTORS OF THE BOARD - SHALL WORK WITH AND ASSIST LAS'S DEVELOPMENT DIRECTOR TO OVERSEE THE DEVELOPMENT AND IMPLEMENTATION OF FUNDRAISING EFFORTS AND WILL GUIDE LAS IN SEEKING AND SECURING FUNDING FROM AN ARRAY OF OUTSIDE SOURCES. FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS PRESENTED TO THE FULL BOARD OF DIRECTORS. EACH BOARD MEMBER IS ASKED TO REVIEW THE FORM AND TO SUBMIT ANY COMMENTS, SUGGESTIONS OR QUESTIONS TO THE EXECUTIVE DIRECTOR. ONCE ALL COMMENTS AND QUESTIONS BY THE BOARD HAVE BEEN RESOLVED, THE RETURN IS APPROVED AND FILED WITH THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C OFFICERS OF THE ORGANIZATION AND MEMBERS OF THE BOARD ARE REQUIRED TO SIGN AN ANNUAL CONFLICT OF INTEREST DISCLOSURE STATEMENT. THE DISCLOSURE STATEMENT REQUIRES THE BOARD MEMBERS AND OFFICERS TO STATE WHETHER A CONFLICT OF INTEREST EXISTS AND REQUIRES DISCLOSURE OF THE ENTITY/PERSON CREATING THE CONFLICT(S) OF INTEREST. A BOARD MEMBER WITH A CONFLICT OF INTEREST IS NOT ELIGIBLE TO VOTE ON MATTERS DIRECTLY RELATED TO HIS OR HER CONFLICT OF INTEREST. FORM 990, PART VI, SECTION B, LINE 15 A SUBCOMMITTEE OF THE BOARD OF DIRECTORS IS FORMED TO ANALYZE THE APPROPRIATE COMPENSATION LEVEL OF THE EXECUTIVE DIRECTOR BY COMPARING TO SIMILAR ORGANIZATIONS. THE SUBCOMMITEE RECOMMENDS A SALARY TO THE FULL BOARD OF DIRECTORS WHO THEN VOTES FOR APPROVAL. THE EXECUTIVE DIRECTOR REVIEWS THE COMPENSATION OF ALL OTHER OFFICERS COMPARING TO SIMILAR ORGANIZATIONS. THE FULL BOARD OF DIRECTORS THEN VOTES FOR APPROVAL. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2025. FORM 990, PART VI, SECTION C, LINE 19 THE AUDITED FINANCIAL STATEMENTS, IRS FORM 990, GOVERNING DOCUMENTS, AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. COPIES WILL BE PROVIDED IMMEDIATELY IN THE CASE OF IN-PERSON REQUESTS. REQUESTS BY WRITTEN LETTER, PHONE, FAX OR EMAIL WILL BE HONORED WITHIN A WEEK. WE RESERVE THE RIGHT TO CHARGE A REASONABLE COPYING FEE PLUS ACTUAL POSTAGE FOR MULTIPLE COPIES REQUESTED FROM THE SAME INDIVIDUAL OR ORGANIZATION. LEGAL AID SERVICE OF COLLIER COUNTY 4436 TAMIAMI TRAIL E NAPLES FL 34112 591547191 LEGAL SERVICES FL 0 0 LEGAL AID SERVICE OF BROWARD COUNTY