Nonprofit · EIN 61-0848948
APPALACHIAN RESEARCH & DEFENSE FUND OF KY INC
Tax-exempt · PRESTONSBURG, KY 41653
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $6,247,171 | $6,631,052 | -$383,881 | $6,662,613 | $611,613 | $6,051,000 |
| December 31, 2024 | 990 | $6,210,197 | $6,415,589 | -$205,392 | $7,185,647 | $981,325 | $6,204,322 |
| December 31, 2023 | 990 | $6,302,843 | $5,413,334 | $889,509 | $7,443,075 | $1,217,918 | $6,225,157 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $5,922,039
- of which government grants
- $5,759,192
- Program service revenue
- $120,670
- Investment income
- $199,767
- Net gain from sales of assets
- $40,312
- Other revenue
- $4,695
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $370,513
- Other salaries and wages
- $3,515,758
- Salaries, compensation and benefits (total)
- $5,418,411
- Professional fundraising fees
- $0
- Legal fees
- $36,201
- Accounting fees
- $43,400
- Occupancy
- $98,770
- Travel
- $157,450
- Depreciation
- $37,261
- Program services (functional)
- $5,452,869
- Management and general (functional)
- $819,315
- Fundraising (functional)
- $358,868
Balance sheet and other
- Total assets, start of year
- $7,185,647
- Total assets, end of year
- $6,662,613
- Total liabilities, end of year
- $611,613
- Net assets, end of year
- $6,051,000
- Land, buildings and equipment
- $627,052
- Publicly traded securities
- $2,883,158
- Net assets without donor restrictions
- $5,820,267
- Net assets with donor restrictions
- $230,733
- Gross receipts
- $6,795,608
- Employees
- 68
- Volunteers
- 48
- Year formed
- 1973
- State of legal domicile
- KY
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Angeleigh Dorsey | Executive Director Officer | 40 | $138,692 | $45,878 |
| Evan Smith | Advocacy Director Officer | 37.5 | $115,952 | $43,501 |
| Stephanie Flanary | Directing Attorney Highest-paid employee | 37.5 | $120,033 | $36,297 |
| Kristie Goff | Directing Attorney Highest-paid employee | 37.5 | $102,539 | $30,296 |
| Melissa Tidwell | Directing Attorney Highest-paid employee | 37.5 | $100,905 | $30,142 |
| LaDonna Lemaster | CFO - Exit 01/25 Officer | 37.5 | $15,026 | $11,465 |
| Carolyn Layne | Board Chair Trustee or director, Officer | 1 | $0 | $0 |
| Emily Campbell | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Travis Rossman | Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
| Alex Gibson | Board Member - Start 04/25 Trustee or director | 1 | $0 | $0 |
| Damon Preston | Board Member Trustee or director | 1 | $0 | $0 |
| Daniel Venters | Board Member Trustee or director | 1 | $0 | $0 |
| Donald Jones | Board Member Trustee or director | 1 | $0 | $0 |
| Edna Bland | Board Member Trustee or director | 1 | $0 | $0 |
| Jessica Back | Board Member Trustee or director | 1 | $0 | $0 |
7 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joseph Lane | Board Member Trustee or director | 1 | $0 |
| Laura Oliver | Board Member Trustee or director | 1 | $0 |
| Linda Adams | Board Member - Start 04/25 Trustee or director | 1 | $0 |
| Marilyn Morgan | Board Member Trustee or director | 1 | $0 |
| Melissa Henke | Board Member Trustee or director | 1 | $0 |
| Patricia Thomas | Board Member Trustee or director | 1 | $0 |
| Thomas Hollon | Board Member Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 18 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Angeleigh Dorsey | Executive Director Officer | 40 | $135,895 | $49,831 |
| Evan Smith | Advocacy Director Officer | 37.5 | $111,369 | $46,125 |
| Stephanie Flanary | Directing Attorney Highest-paid employee | 37.5 | $110,588 | $37,876 |
| LaDonna Lemaster | CFO Officer | 37.5 | $89,141 | $39,168 |
| Carolyn Layne | Board Chair Trustee or director, Officer | 1 | $0 | $0 |
| Damon Preston | Board Member Trustee or director | 1 | $0 | $0 |
| Daniel Venters | Board Member Trustee or director | 1 | $0 | $0 |
| Donald Jones | Board Member Trustee or director | 1 | $0 | $0 |
| Edna Bland | Board Member Trustee or director | 1 | $0 | $0 |
| Jessica Back | Board Member Trustee or director | 1 | $0 | $0 |
| Joseph Lane | Board Member Trustee or director | 1 | $0 | $0 |
| Marilyn Morgan | Board Member Trustee or director | 1 | $0 | $0 |
| Melissa Henke | Board Member Trustee or director | 1 | $0 | $0 |
| Patricia Thomas | Board Member Trustee or director | 1 | $0 | $0 |
| Thomas Hollon | Board Member Trustee or director | 1 | $0 | $0 |
| Travis Rossman | Vice Chair Trustee or director, Officer | 1 | $0 | $0 |
| Emily Campbell | Treasurer Trustee or director, Officer | 1 | $0 | $0 |
| Laura Oliver | Board Member Trustee or director | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 20 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Evan Smith | Advocacy Director/Interim Exec. Dir. Officer | 37.5 | $100,228 | $44,763 |
| LaDonna Lemaster | CFO Officer | 37.5 | $78,575 | $38,719 |
| Robert Johns | Executive Director - Exit 05/23 Officer | 40 | $51,303 | $15,129 |
| Angeleigh Dorsey | Executive Director - Start 09/23 Officer | 40 | $44,782 | $13,737 |
| Amber Sisco | Board Member - Exit 09/23 Trustee or director | 1 | $0 | $0 |
| Carolyn Layne | Board Chair Trustee or director, Officer | 1 | $0 | $0 |
| Damon Preston | Board Member Trustee or director | 1 | $0 | $0 |
| Daniel Venters | Board Member Trustee or director | 1 | $0 | $0 |
| Donald Jones | Board Member Trustee or director | 1 | $0 | $0 |
| Edna Bland | Board Member Trustee or director | 1 | $0 | $0 |
| Jacqueline Burkhead | Board Member Trustee or director | 1 | $0 | $0 |
| Jessica Carlington | Board Member Trustee or director | 1 | $0 | $0 |
| Joseph Lane | Board Member Trustee or director | 1 | $0 | $0 |
| Marilyn Morgan | Board Member Trustee or director | 1 | $0 | $0 |
| Meena Mohanty | Treasurer - Exit 04/23 Trustee or director, Officer | 1 | $0 | $0 |
| Melissa Henke | Board Member Trustee or director | 1 | $0 | $0 |
| Patricia Thomas | Board Member Trustee or director | 1 | $0 | $0 |
| Thomas Hollon | Board Member Trustee or director | 1 | $0 | $0 |
| Travis Rossman | Vice Chair Trustee or director | 1 | $0 | $0 |
| Emily Campbell | Board Member - Start 07/23 Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 120 N FRONT AVE, PRESTONSBURG, KY 41653-7832
- Principal officer (990 for 2025)
- Carolyn Layne, 120 North Front Avenue, Prestonsburg, KY 416537832
- Signed the 990
- Carolyn Layne, Board Chair
- Phone
- (606) 886-3876
- Website
- www.ardfky.org
- Return prepared by
- Barnes Dennig & Co LTD
Mission
To promote equal access to justice, to encourage self-sufficiency, to empower and to improve the lives of low income and other vulnerable people and families in eastern and south central Kentucky by providing them high quality legal assistance.
Program accomplishments
- During 2025, Appalachian Research and Defense Fund of KY, Inc. (AppalReD Legal Aid) handled 5,336 cases for low income and other vulnerable people and families. AppalReD Legal Aid primarily serves low-income individuals and families, with focused attention on vulnerable populations including older adults, survivors of domestic violence, individuals with disabilities, veterans, natural disaster survivors. and households facing housing or income instability. Nearly 240,000 people in our 37-county service area are below 125% of the federal poverty level, qualifying for our services.Expenses $5,452,869 · revenue $120,670
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 61-0848948
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1974
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I80Z)
- Assets (IRS master file)
- $6,662,613
- Income (IRS master file)
- $6,795,608
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $6,247,171 | $6,631,052 | $6,662,613 | XML |
| 990 | December 2024 | $6,210,197 | $6,415,589 | $7,185,647 | XML |
| 990 | December 2023 | $6,302,843 | $5,413,334 | $7,443,075 | XML |
| 990 | December 2022 | $5,107,879 | $4,665,339 | $5,811,701 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 61-0848948).
Questions about APPALACHIAN RESEARCH & DEFENSE FUND OF KY INC
- What is the EIN of APPALACHIAN RESEARCH & DEFENSE FUND OF KY INC?
- The employer identification number (EIN) of APPALACHIAN RESEARCH & DEFENSE FUND OF KY INC is 61-0848948.
- Is APPALACHIAN RESEARCH & DEFENSE FUND OF KY INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.
- Are donations to APPALACHIAN RESEARCH & DEFENSE FUND OF KY INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does APPALACHIAN RESEARCH & DEFENSE FUND OF KY INC file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of APPALACHIAN RESEARCH & DEFENSE FUND OF KY INC due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did APPALACHIAN RESEARCH & DEFENSE FUND OF KY INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of APPALACHIAN RESEARCH & DEFENSE FUND OF KY INC?
- The 990 for the year ended December 31, 2025 names Carolyn Layne.
- Who are the officers and directors of APPALACHIAN RESEARCH & DEFENSE FUND OF KY INC?
- The 990 for the year ended December 31, 2025 lists 22 people; 6 received compensation from the organization, the highest $138,692 (Angeleigh Dorsey, Executive Director).
- How much revenue does APPALACHIAN RESEARCH & DEFENSE FUND OF KY INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $6,247,171, expenses of $6,631,052 and total assets of $6,662,613 at year end.
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All nonprofits in PRESTONSBURG · Kentucky · Crime and legal-related