2026-09-17T09:09:44-05:00 2025-12-31 341463411 BARNES WENDLING CPAS INC 5050 WATERFORD DRIVE SHEFFIELD VILLAGE OH 44035 990 2025-01-01 340866026 LEGAL AID SOCIETY OF CLEVELAND LEGA 2168615500 1223 WEST SIXTH STREET CLEVELAND OH 44113 COLLEEN COTTER EXECUTIVE DIRECTOR 2166871900 2026-09-09 1 ROBERT G ZUNICH CPA ABV P00159260 4409343850 2026-09-09 2025 COLLEEN COTTER 1223 WEST SIXTH STREET CLEVELAND OH 44113 21155352 0 X WWW.LASCLEV.ORG X 1905 OH SEE SCHEDULE O.LEGAL AID'S MISSION IS TO SECURE JUSTICE, EQUITY AND ACCESS TO OPPORTUNITY FOR AND WITH PEOPLE WHO HAVE LOW INCOMES THROUGH PASSIONATE LEGAL REPRESENTATION AND ADVOCACY FOR SYSTEMATIC CHANGE. 20 20 159 788 0 0 18582505 17574727 3463 11156 841257 536628 510926 605046 19938151 18727557 0 0 0 0 16249996 17297836 0 0 1103553 4365722 4244636 20615718 21542472 -677567 -2814915 22523771 20294705 5608529 5712123 16915242 14582582 SEE SCHEDULE O. 0 0 7015247 11156 LEGAL AID PROMOTES ECONOMIC SECURITY AND EDUCATION: INCREASE ACCESS TO QUALITY EDUCATION, INCREASE INCOME AND ASSETS, REDUCE DEBT, AND REDUCE DISPARITIES IN INCOME AND WEALTH. LEGAL AID'S STRATEGIES IN ACHIEVING THIS GOAL INCLUDE: REMOVING EMPLOYMENT BARRIERS, PROVIDING CONSUMER PROTECTION, INCREASING ACCESS TO PUBLIC BENEFITS, AND IMPROVING CLIENTS' ACCESS TO QUALITY EDUCATION. IN 2025, LEGAL AID REMOVED EDUCATION BARRIERS FOR CLIENTS IN 96% OF RELEVANT CASES. WE ALSO REDUCED DEBT, INCREASED INCOME, AND INCREASED ASSETS FOR OUR CLIENTS BY $12.2 MILLION. 4848719 LEGAL AID IMPROVES SAFETY AND HEALTH: SECURES SAFETY FOR SURVIVORS OF DOMESTIC VIOLENCE AND OTHER CRIMES, INCREASE ACCESS TO HEALTH CARE, IMPROVE HEALTH AND SAFETY OF HOMES, AND MITIGATE THE SOCIAL DETERMINANTS OF HEALTH. LEGAL AID'S STRATEGIES IN ACHIEVING THIS GOAL INCLUDE: SECURING SAFETY FOR DOMESTIC VIOLENCE SURVIVORS AND OTHER VICTIMS OF CRIME; INCREASING ACCESS TO HEALTH CARE; AND IMPROVING HEALTH AND SAFETY OF HOMES AND NEIGHBORHOODS. IN 2025, LEGAL AID INCREASED SAFETY FOR 96% OF CLIENTS FOR WHOM SAFETY WAS AN ISSUE AND EXPANDED OUR MEDICAL LEGAL PARTNERSHIPS WITH LOCAL HEALTH PROVIDERS. 5657627 58043 LEGAL AID SECURES STABLE AND DECENT HOUSING: INCREASE AVAILABILITY AND ACCESSIBILITY OF AFFORDABLE HOUSING, IMPROVE HOUSING STABILITY, AND IMPROVE HOUSING CONDITIONS. LEGAL AID'S STRATEGIES IN ACHIEVING THIS GOAL INCLUDE INCREASING ACCESS TO RENT ASSISTANCE, IMPROVING HOUSING STABILITY, AND IMPROVING HOUSING CONDITIONS. IN 2025, LEGAL AID PREVENTED EVICTIONS/INVOLUNTARY MOVES FOR 79% OF CLIENTS FOR WHOM THIS WAS AN ISSUE. 17521593 1 1 0 0 0 0 0 0 1 1 1 0 0 1 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 92 0 1 159 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 20 20 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X X COLLEEN COTTER 2168615500 1223 WEST SIXTH STREET CLEVELAND OH 44113 ROBIN TURNER DIRECTOR 2.00 X 0 0 0 ELIZABETH GROVE DIRECTOR 2.00 X 0 0 0 ERICA BACON DIRECTOR 2.00 X 0 0 0 ROBYN KING DIRECTOR 2.00 X 0 0 0 JOE RODGERS VICE PRESIDENT 2.00 X X 0 0 0 QUO VADIS I COBB PRESIDENT EMERITUS 2.00 X X 0 0 0 NEIL VAKHARIA DIRECTOR 2.00 X 0 0 0 MEGAN GURLEY DIRECTOR 2.00 X 0 0 0 RHONDA WILSON DIRECTOR 2.00 X 0 0 0 HARLIN ADELMAN PRESIDENT 2.00 X X 0 0 0 JAN ROLLER DIRECTOR 2.00 X 0 0 0 PETER R MORRISON DIRECTOR 2.00 X 0 0 0 DAN URBAN VICE PRESIDENT 2.00 X X 0 0 0 TED TYWANG DIRECTOR 2.00 X 0 0 0 CAROLE RENDON DIRECTOR 2.00 X 0 0 0 STEPHANIE D ADAMS DIRECTOR 2.00 X 0 0 0 JEREMY TOR DIRECTOR 2.00 X 0 0 0 SONYA SHAKIR DIRECTOR 2.00 X 0 0 0 GWENDOLYN GRAFFENREED VICE PRESIDENT 2.00 X X 0 0 0 JASON BRISTOL SECRETARY/TREASURER 2.00 X X 0 0 0 COLLEEN COTTER EXECUTIVE DIRECTOR 40.00 X 231094 0 51358 THOMAS MLAKAR DEPUTY DIRECTOR FOR ADVOCA 40.00 X 205828 0 26922 TANZALEA DANIELS DIRECTOR OF FINANCE 40.00 X 189083 0 56198 DIANE JAMES DIRECTOR OF DIVERSITY 40.00 X 182955 0 54998 ROSLYN QUARTO DIRECTOR OF STRATEGIC INIT 40.00 X 179485 0 44449 TONYA WHITSETT MANAGING ATTORNEY 40.00 X 152041 0 30500 KATIE FELDMAN MANAGING ATTORNEY 40.00 X 142171 0 29359 LAUREN GILBRIDE MANAGING ATTORNEY 40.00 X 144422 0 18795 ABIGAIL STAUDT MANAGING ATTORNEY 40.00 X 138089 0 39116 MATT VINCEL MANAGING ATTORNEY 40.00 X 135647 0 49093 MELANIE SHAKARIAN DIRECTOR OF DEVELOPMENT 40.00 X 101172 0 10567 1801987 0 411355 11 1 1 0 CHN HOUSING PARTNERS 3711 CHESTER AVE SUITE 100 CLEVELAND OH 44114 PROFESSIONAL SERVICES 168955 1 863968 9526264 7184495 17574727 LITIGATION INCOME 900099 11156 11156 11156 295488 295488 16200 9014 7186 7186 7186 2463458 2222318 241140 241140 241140 736280 196463 539817 539817 MISCELLANEOUS REVENUE 900099 58043 58043 58043 18727557 69199 0 1083631 12790167 10420258 1725935 643974 1511360 1252486 204805 54069 2020284 1783283 179117 57884 976025 800121 127322 48582 281289 281289 30533 26179 2296 2058 55120 55120 245521 165862 41697 37962 680677 568628 74053 37996 193645 129673 21343 42629 194595 130132 44587 19876 32244 26936 3508 1800 388256 334090 35947 18219 119511 105214 9090 5207 CONSULTANTS AND CONTRAC 1194890 818751 316160 59979 TRANSLATION 206993 206993 POSTAGE 126122 109829 9549 6744 ORGANIZATION AND MEMBER 125817 85386 39087 1344 369423 276483 27710 65230 21542472 17521593 2917326 1103553 2056041 1735817 2895745 2979459 2429512 1639758 160391 214756 8260741 4353592 4223547 3907149 7468476 6848868 3290059 2968898 22523771 20294705 1111668 684748 500000 1327450 34007 16292 3962854 3683633 5608529 5712123 X 14362958 12488300 2552284 2094282 16915242 14582582 22523771 20294705 -2814915 482255 0 X X 0 1 X 1 1 1 X 14780627 16322207 21314181 19336901 18311007 90064923 14780627 16322207 21314181 19336901 18311007 90064923 90064923 598451 327722 282830 330438 295488 1834929 3924 43025 18146 28000 74243 167338 92067190 22964 0.97830 0.97830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 34007 91042 108757 16292 1 X 853620 26750 116754 34084 963040 742401 19187 93682 1600 853620 576249 60185 105967 742401 671288 20005 -115044 576249 473240 29908 168140 671288 0.04646 0.43273 0.52081 1 0 1000 1000 7149913 3643302 3506611 398619 175137 223482 639677 522300 117377 71532 12853 58679 3907149 DEPOSITS HELD IN TRUST 16292 DEPOSITS 4378 RIGHT-OF-USE OPERATING ASSET 2948228 2968898 ACCRUED VACATION 717257 OPERATING LEASE LIABILITY 2966376 3683633 X 20989377 482255 1629208 205477 2316940 18672437 55120 55120 18727557 23322037 1629208 205477 1834685 21487352 55120 55120 21542472 PART IV, LINE 2B: ESCROW BALANCES REPRESENTS DEPOSITS IN THE LAWYER TRUST ACCOUNTS. PART V, LINE 4: THE COMMUNITY ADVOCACY PROGRAM ENDOWMENT: THE COMMUNITY ADVOCACY PROGRAM ENDOWMENT IS A PERMANENTLY RESTRICTED ENDOWMENT FUND TO BE USED BY THE LEGAL AID SOCIETY OF CLEVELAND FOR THE PURPOSE OF A PARTNERSHIP BETWEEN PHYSICIANS AND LEGAL AID ATTORNEYS TO REMOVE LEGAL BARRIERS TO HEALTH AND IMPROVE HEALTH OUTCOMES FOR THE LOW-INCOME COMMUNITY THROUGH DIRECT LEGAL SERVICES, EDUCATION AND ADVOCACY. THE LEADERSHIP FUND FOR INSTITUTIONAL DEVELOPMENT, SUPPORTED BY THE ALLEN & RENEE MADORSKY MEMORIAL FUND, IS A PERMANENTLY RESTRICTED ENDOWMENT. THIS FUND WAS ESTABLISHED TO SUPPORT STRATEGIC PLANNING AND IMPLEMENTATION, TRAINING, AND STAFF LEADERSHIP DEVELOPMENT. THE MARC KRANTZ FUND TO BENEFIT LEGAL SERVICES FOR THE POOR: THE MARC KRANTZ FUND TO BENEFIT LEGAL SERVICES FOR THE POOR WILL PROVIDE SUPPORT FOR THE SALARIES FOR LEGAL AID ATTORNEYS FOCUSED ON CIVIL LEGAL ISSUES OF SAFETY, HEALTH, SHELTER, AND ECONOMIC SECURITY. THE ALAN GRESSEL MEMORIAL FUND: THE ALAN GRESSEL MEMORIAL FUND IS FOR THE INSTITUTIONAL DEVELOPMENT OF THE LEGAL AID SOCIETY OF CLEVELAND. THE SUSAN P. STAUFFER ENDOWMENT FUND: THE SUSAN P. STAUFFER ENDOWMENT FUND SUPPORTS LAW STUDENTS WORKING IN FAMILY LAW. THE JUDGE DAVID FORREST SNOW & JOYCE NEIDITZ SNOW FUND: THE JUDGE DAVID FORREST SNOW & JOYCE NEIDITZ SNOW FUND IS FOR THE GENERAL OPERATIONS OF THE LEGAL AID SOCIETY OF CLEVELAND. PART X, LINE 2: THE ORGANIZATION IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. THE ORGANIZATION EVALUATES AT EACH STATEMENT OF FINANCIAL POSITION DATE UNCERTAIN TAX POSITIONS TAKEN, IF ANY, TO DETERMINE THE NEED TO RECORD LIABILITIES FOR TAXES, PENALTIES, AND INTEREST. THE ORGANIZATION'S POLICY IS TO RECORD INTEREST AND PENALTIES ON UNCERTAIN TAX PROVISIONS AS INCOME TAX EXPENSE. AS OF DECEMBER 31, 2025 AND 2024, THE ORGANIZATION HAS NO ACCRUED TAXES, INTEREST, OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. THE ORGANIZATION HAS DETERMINED THERE ARE NO MATERIAL UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION OR DISCLOSURE IN THE CONSOLIDATED FINANCIAL STATEMENTS. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSE - REAL ESTATE TAXES, UTILITIES, AND MAINTENANCE 9,014. FUNDRAISING EXPENSES 196,463. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENT EXPENSE - REAL ESTATE TAXES, UTILITIES, AND MAINTENANCE 9,014. FUNDRAISING EXPENSES 196,463. ANNUAL MEETING 580570 580570 121326 44865 JAM FOR JUSTICE 155710 155710 26781 3492 736280 736280 148107 48357 196464 539816 X X X X X 1 0 0 0 0 0 0 0 0 COLLEEN COTTER EXECUTIVE DIRECTOR 230974 0 0 0 120 0 30026 0 21332 0 282452 0 0 0 TANZALEA DANIELS DIRECTOR OF FINANCE 188963 0 0 0 120 0 24564 0 31634 0 245281 0 0 0 DIANE JAMES DIRECTOR OF DIVERSITY 182835 0 0 0 120 0 23767 0 31231 0 237953 0 0 0 THOMAS MLAKAR DEPUTY DIRECTOR FOR ADVOCA 201508 0 0 0 4320 0 26195 0 727 0 232750 0 0 0 ROSLYN QUARTO DIRECTOR OF STRATEGIC INIT 179365 0 0 0 120 0 23124 0 21325 0 223934 0 0 0 MATT VINCEL MANAGING ATTORNEY 135527 0 0 0 120 0 17617 0 31476 0 184740 0 0 0 TONYA WHITSETT MANAGING ATTORNEY 151921 0 0 0 120 0 19571 0 10929 0 182541 0 0 0 ABIGAIL STAUDT MANAGING ATTORNEY 137969 0 0 0 120 0 17934 0 21182 0 177205 0 0 0 KATIE FELDMAN MANAGING ATTORNEY 142051 0 0 0 120 0 18465 0 10894 0 171530 0 0 0 LAUREN GILBRIDE MANAGING ATTORNEY 140102 0 0 0 4320 0 18211 0 584 0 163217 0 0 0 MELANIE SHAKARIAN DIRECTOR OF DEVELOPMENT 100472 0 0 0 700 0 10461 0 106 0 111739 0 0 0 PART I, LINE 4A MELANIE SHAKARIAN - $20,000 FORM 990, PART VI, SECTION B, LINE 11B THE DRAFT FORM 990 IS DISTRIBUTED TO THE ENTIRE BOARD OF DIRECTORS PRIOR TO FILING. BOARD MEMBERS ARE ASKED TO REVIEW AND PROVIDE INPUT. THE BOARD OF DIRECTOR'S FINANCIAL OVERSIGHT AND AUDIT COMMITTEE DISCUSSES THE DRAFT DURING A REGULAR MEETING AND PROVIDES INPUT PRIOR TO FILING. THE BOARD RECEIVES A COPY OF THE FINAL FORM 990 ONCE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS DISCUSSES THE ISSUE OF CONFLICTS ANNUALLY. THE BOARD OF DIRECTORS REVIEWS THE CONFLICT OF INTEREST POLICY AND EACH BOARD MEMBER IS REQUIRED TO SIGN THE POLICY EACH YEAR, INDICATING WHETHER THEY HAVE ANY CONFLICTS, ANTICIPATE ANY CONFLICTS, OR KNOW OF ANY CONFLICTS AMONG OTHER BOARD MEMBERS. FORM 990, PART VI, SECTION B, LINE 15 IN 2023-24, LEGAL AID ENGAGED THE CONSULTING FIRM SMITHPILOT TO CONDUCT AN INDEPENDENT REVIEW OF ITS COMPENSATION AND BENEFITS. 2025 SALARIES ARE BASED ON RECOMMENDATIONS FROM THAT PROCESS. THE CONSULTANT EXAMINED LEGAL AID'S BENEFITS, SALARY GRADES, AND INDIVIDUAL SALARIES. THE CONSULTANT ISSUED AN OPINION IN ACCORDANCE WITH SECTION 53.4958-6(C)(2) AND SECTION 53.4958-1(D)(4)(III) OF THE INCOME TAX REGULATIONS THAT THE COMPENSATION PROVIDED TO LEGAL AID'S EXECUTIVES AND STAFF IS REASONABLE, NECESSARY TO CARRY OUT THE EXEMPT PURPOSE OF THE ORGANIZATION, AND NOT EXCESSIVE. THE CONSULTANT CONDUCTED A MARKET ANALYSIS OF LEGAL AID'S SALARIES, WHICH INCLUDED MULTIPLE LOCAL AND NATIONAL COMPENSATION SURVEYS WHICH ARE WELL ESTABLISHED, ACCEPTED, AND WIDELY USED FOR NONPROFIT COMPENSATION COMPARISONS, INTERNET RESEARCH OF GOVERNMENT LEGAL POSITIONS, AND IRS 990 DATA FROM PEER ORGANIZATIONS, WITH REGIONAL ADJUSTMENTS. THE CONSULTANT FOUND LEGAL AID'S SALARIES OVERALL TO BE REASONABLE AND COMPETITIVE. THEY MADE RECOMMENDATIONS TO UPDATE THE SALARY STRUCTURE TO STAY IN LINE WITH LEGAL AID'S COMPENSATION PHILOSOPHY AND TO KEEP PACE WITH THE MARKET. THIS RESULTED IN INCREASES IN ALL GRADES, AND SOME POSITIONS MOVING FROM ONE GRADE TO ANOTHER. BASED ON THE CONSULTANT'S RECOMMENDATIONS, LEGAL AID ALSO MADE CHANGES TO ITS COMPENSATION POLICY, TO MAKE IT CLEARER AND MORE TRANSPARENT. THE CONSULTANT ALSO REVIEWED LEGAL AID'S BENEFITS PACKAGE AND CONCLUDED THAT IT IS COMPETITIVE AND, IN MANY RESPECTS, ABOVE MARKET. FINALLY, THE CONSULTANT CONDUCTED A REVIEW OF THE EXECUTIVE DIRECTOR COMPENSATION AND FOUND IT TO BE REASONABLE AND COMPETITIVE. FORM 990, PART VI, SECTION C, LINE 18 FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST TO ANYONE. FORM 990, PART VI, SECTION C, LINE 19 FINANCIAL STATEMENTS AND GOVERNING DOCUMENTS ARE MADE AVAILABLE UPON REQUEST TO ANYONE. FORM 990, PART XII, LINE 2C THE PROCESS HAS NOT CHANGED FROM PRIOR YEARS. 1223 WEST SIXTH LLC 1223 WEST SIXTH STREET CLEVELAND OH 44113 260335106 RENTAL OF REAL PROPERTY TO LEGAL AID OH 16200 3692401 N/A THE LEGAL AID SOCIETY OF NORTHEAST OHIO LLC 1223 WEST SIXTH STREET CLEVELAND OH 44113 993347802 FURTHERING THE CHARITABLE, EDUCATIONAL, AND OTHER PURPOSES OF LASC OH 192308 44019 N/A