LEGAL AID OF WYOMING INC: Form 990, tax year 2021
View the entire original 990 at ProPublica ↗
- Organization
- LEGAL AID OF WYOMING INC (EIN 20-5552001)
- Tax period
- 2021-01-01 to 2021-12-31
- Filed
- 2022-11-07
- IRS object ID
- 202243119349304364
- Schema version
- 2021v4.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-11-07T18:28:56-05:00 | ReturnTs |
| Tax Period End | 2021-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 841483675 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RLR LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | POBOX 483 | AddressLine1Txt |
| City | CHEYENNE | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 82003 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2021-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 205552001 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LEGAL AID OF WYOMING INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | LEGA | BusinessNameControlTxt |
| Phone | 3074320807 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2617 EAST LINCOLNWAY STE K | AddressLine1Txt |
| City | CHEYENNE | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 82001 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | RAYMOND MACCHIA | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 3074320807 | PhoneNum |
| Signature | 2022-11-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | RAYMOND | PersonFirstNm |
| Person Last | MACCHIA | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | XXX-XX-XXXX | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ROBERT B DICKERSON | PreparerPersonNm |
| PTIN | P00432362 | PTIN |
| Phone | 3076315598 | PhoneNum |
| Preparation | 2022-11-02 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2021 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Change | Yes (X) | AddressChangeInd |
| Principal Officer | RAYMOND MACCHIA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2617 EAST LINCOLNWAY STE K | AddressLine1Txt |
| City | CHEYENNE | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 82001 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,665,205 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | HTTP://WWW.LAWYOMING.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2008 | FormationYr |
| Legal Domicile State | WY | LegalDomicileStateCd |
| Activity Or Mission | LEGAL AID OF WYOMING IS A STATEWIDE NON-PROFIT ORGANIZATION WITH 6 OFFICES PROVIDING HIGH QUALITY CIVIL LEGAL SERVICES ASSISTANCE TO PEOPLE IN WYOMING WHO ARE AT OUR BELOW 200% OF THE FEDERAL POVERTY LEVEL. LEGAL AID OF WYOMING ACCEPTS INCOME-QUALIFYING CASES BASED UPON THE FOLLOWING PRIORITIES: PROTECTION OF SHELTER, MAINTENANCE AND PROTECTION OF INCOME, PROTECTION OF FAMILIES, CONSUMER ISSUES AND ELDER ABUSE AND ACCEPTS CASES INVOLVING INDIAN LAW OR TRIBAL COURT FOR ELIGIBLE CLIENTS. | ActivityOrMissionDesc |
| Voting Members Governing Body | 9 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 9 | VotingMembersIndependentCnt |
| Total Employee | 32 | TotalEmployeeCnt |
| Total Volunteers | 10 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| PY Contributions Grants | $1,566,052 | PYContributionsGrantsAmt |
| CY Contributions Grants | $1,665,040 | CYContributionsGrantsAmt |
| CY Program Service Revenue | $0 | CYProgramServiceRevenueAmt |
| PY Investment Income | $171 | PYInvestmentIncomeAmt |
| CY Investment Income | $165 | CYInvestmentIncomeAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $1,566,223 | PYTotalRevenueAmt |
| CY Total Revenue | $1,665,205 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $1,053,251 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,323,649 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $367,624 | PYOtherExpensesAmt |
| CY Other Expenses | $324,548 | CYOtherExpensesAmt |
| PY Total Expenses | $1,420,875 | PYTotalExpensesAmt |
| CY Total Expenses | $1,648,197 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $145,348 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $17,008 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $353,251 | TotalAssetsBOYAmt |
| Total Assets EOY | $381,070 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $78,239 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $304,546 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $275,012 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $76,524 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | LEGAL AID OF WYOMING IS A STATEWIDE NON-PROFIT ORGANIZATION WITH 6 OFFICES PROVIDING HIGH QUALITY CIVIL LEGAL SERVICES ASSISTANCE TO PEOPLE IN WYOMING WHO ARE AT OUR BELOW 200% OF THE FEDERAL POVERTY LEVEL. LEGAL AID OF WYOMING ACCEPTS INCOME-QUALIFYING CASES BASED UPON THE FOLLOWING PRIORITIES: PROTECTION OF SHELTER, MAINTENANCE AND PROTECTION OF INCOME, PROTECTION OF FAMILIES, CONSUMER ISSUES AND ELDER ABUSE AND ACCEPTS CASES INVOLVING INDIAN LAW OR TRIBAL COURT FOR ELIGIBLE CLIENTS. | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $692,802 | ExpenseAmt |
| Desc | IN ACCORDANCE WITH LSC BASIC GRANT, LEGAL AID IS TO PROVIDE LEGAL ASSISTANCE AND ACCESS TO JUSTICE IN NON-CRIMINAL MATTERS FOR PERSONS FINANCIALLY UNABLE TO AFFORD LEGAL ASSISTANCE IN WYOMING. TO ACCESS COURTS EFFECTIVELY; TO PROTECT THEIR LEGITIMATE LEGAL INTERESTS. REVENUES ARE RECEIVED THROUGH THE LSC BASIC GRANT. | Desc |
Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $113,587 | ExpenseAmt |
| Desc | IN ACCORDANCE WITH LSC NATIVE AMERICAN GRANT, LEGAL AID IS TO PROVIDE LEGAL ASSISTANCE TO THE NATIVE AMERICAN COMMUNITY IN WYOMING, ESPECIALLY WITHIN THE WIND RIVER INDIAN RESERVATION, THAT ARE FINANCIALLY UNABLE TO AFFORD LEGAL ASSISTANCE. REVENUES ARE RECEIVED THROUGH THE LSC NATIVE AMERICAN GRANT. | Desc |
Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $194,267 | ExpenseAmt |
| Desc | IN ACCORDANCE WITH EQUAL JUSTICE WYOMING HOTLINE GRANT, LEGAL AID IS TO PROVIDE A STATEWIDE ADVICE HOTLINE THAT IS AVAILABLE FIVE DAYS A WEEK. THE HOTLINE PROVIDES LEGAL ADVICE TO INCOME-ELIGIBLE CALLERS ACROSS THE STATE AS WELL AS A CENTRALIZED POINT FOR PERSONS IN WYOMING TO CALL TO APPLY FOR FURTHER LEGAL SERVICES. REVENUES ARE RECEIVED THROUGH THE EQUAL JUSTICE WYOMING GRANT. | Desc |
Prog Srvc Accom Acty Other ProgSrvcAccomActyOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | $406,926 | ExpenseAmt |
| Desc | PROVIDE LEGAL ASSISTANCE IN NON-CRIMINAL MATTERS FOR PERSONS FINANCIALLY UNABLE TO AFFORD LEGAL ASSISTANCE IN WYOMING. | Desc |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Prog Srvc Expense | $406,926 | TotalOtherProgSrvcExpenseAmt |
| Total Program Service Expenses | $1,407,582 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (true) | DescribedInSection501c3Ind |
| Schedule B Required | Yes (true) | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Lobbying Activities | false | LobbyingActivitiesInd |
| Subject To Proxy Tax | false | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (true) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | false | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | Yes (true) | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | ConsolidatedAuditFinclStmtInd |
| School Operating | false | SchoolOperatingInd |
| Foreign Office | false | ForeignOfficeInd |
| Foreign Activities | false | ForeignActivitiesInd |
| More Than5000 K To Org | false | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | false | MoreThan5000KToIndividualsInd |
| Professional Fundraising | false | ProfessionalFundraisingInd |
| Fundraising Activities | false | FundraisingActivitiesInd |
| Gaming Activities | false | GamingActivitiesInd |
| Operate Hospital | false | OperateHospitalInd |
| Grants To Organizations | false | GrantsToOrganizationsInd |
| Grants To Individuals | false | GrantsToIndividualsInd |
| Schedule J Required | false | ScheduleJRequiredInd |
| Tax Exempt Bonds | false | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | false | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | false | PYExcessBenefitTransInd |
| Loan Outstanding | false | LoanOutstandingInd |
| Grant To Related Person | false | GrantToRelatedPersonInd |
| Business Rln With Org Mem | false | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | false | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | false | DeductibleNonCashContriInd |
| Deductible Art Contribution | false | DeductibleArtContributionInd |
| Terminate Operations | false | TerminateOperationsInd |
| Partial Liquidation | false | PartialLiquidationInd |
| Disregarded Entity | false | DisregardedEntityInd |
| Related Entity | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | false | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 22 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 32 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (true) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | false | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | false | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | false | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | false | PayPremiumsPrsnlBnftCntrctInd |
| Form8899 Filedind | false | Form8899Filedind |
| Form1098 C Filed | false | Form1098CFiledInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 9 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 9 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | false | DelegationOfMgmtDutiesInd |
| Change To Org Documents | false | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | false | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | false | MembersOrStockholdersInd |
| Election Of Board Members | false | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | false | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (true) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (true) | MinutesOfCommitteesInd |
| Officer Mailing Address | false | OfficerMailingAddressInd |
| Local Chapters | Yes (true) | LocalChaptersInd |
| Policies Reference Chapters | Yes (true) | PoliciesReferenceChaptersInd |
| Form990 Provided To Gvrn Body | Yes (true) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (true) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (true) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (true) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (true) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (true) | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3074320807 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2617 EAST LINCOLNWAY STE K | AddressLine1Txt |
| City | CHEYENNE | CityNm |
| State Abbreviation | WY | StateAbbreviationCd |
| ZIP | 82001 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (10 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd |
|---|---|---|---|---|---|---|
| RAYMOND MACCHIA | ||||||
| EXECUTIVE DI | 40.00 | Yes (X) | $104,974 | $0 | $27,750 | |
| RENNIE PHILLIPS | ||||||
| CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| KURT A ZUNKER | ||||||
| TREASURER | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| AMANDA ROBERTS | ||||||
| VICE CHAIR | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| STEPHANIE WHISNANT | ||||||
| SECRETARY | 2.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| JESSICA KEITH | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ROBIN COOLEY | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| SAMI DRESSER | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| LOU LOPEZ | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| ALEX BERGER | ||||||
| DIRECTOR | 1.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $104,974 | TotalReportableCompFromOrgAmt |
| Total Other Compensation | $27,750 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 1 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
| Government Grants | $1,639,936 | GovernmentGrantsAmt |
| All Other Contributions | $25,104 | AllOtherContributionsAmt |
| Total Contributions | $1,665,040 | TotalContributionsAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $165 | TotalRevenueColumnAmt |
| Exclusion | $165 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,665,205 | TotalRevenueColumnAmt |
| Exclusion | $165 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $104,974 | TotalAmt |
| Program Services | $96,576 | ProgramServicesAmt |
| Management And General | $8,398 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $934,724 | TotalAmt |
| Program Services | $781,435 | ProgramServicesAmt |
| Management And General | $153,289 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $23,538 | TotalAmt |
| Program Services | $19,870 | ProgramServicesAmt |
| Management And General | $3,668 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $260,413 | TotalAmt |
| Program Services | $219,829 | ProgramServicesAmt |
| Management And General | $40,584 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $98,924 | TotalAmt |
| Program Services | $86,327 | ProgramServicesAmt |
| Management And General | $12,597 | ManagementAndGeneralAmt |
Advertising AdvertisingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $5,493 | TotalAmt |
| Program Services | $5,493 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $46,023 | TotalAmt |
| Program Services | $38,850 | ProgramServicesAmt |
| Management And General | $7,173 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $88,953 | TotalAmt |
| Program Services | $83,546 | ProgramServicesAmt |
| Management And General | $5,407 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $27,083 | TotalAmt |
| Program Services | $27,083 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,354 | TotalAmt |
| Program Services | $1,143 | ProgramServicesAmt |
| Management And General | $211 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,626 | TotalAmt |
| Management And General | $2,626 | ManagementAndGeneralAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| TELEPHONE | $21,987 | $18,560 | $3,427 |
| OPERATING EXPENSES | $20,395 | $17,160 | $3,235 |
| BOOKS & PERIODICALS | $5,135 | $5,135 | |
| MEMBERSHIP & LICENSING FE | $4,380 | $4,380 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,195 | TotalAmt |
| Program Services | $2,195 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,648,197 | TotalAmt |
| Program Services | $1,407,582 | ProgramServicesAmt |
| Management And General | $240,615 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $252,347 | BOYAmt |
| EOY | $226,350 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $65,895 | BOYAmt |
| EOY | $119,576 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $26,433 | BOYAmt |
| EOY | $27,081 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $52,071 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $47,445 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,980 | BOYAmt |
| EOY | $4,626 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,596 | BOYAmt |
| EOY | $3,437 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $353,251 | BOYAmt |
| EOY | $381,070 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,239 | BOYAmt |
| EOY | $106,589 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $197,957 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $78,239 | BOYAmt |
| EOY | $304,546 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $35,109 | BOYAmt |
| EOY | $53,286 | EOYAmt |
Donor Restriction Net Assets DonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $239,903 | BOYAmt |
| EOY | $23,238 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $275,012 | BOYAmt |
| EOY | $76,524 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $353,251 | BOYAmt |
| EOY | $381,070 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $17,008 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$215,496 | PriorPeriodAdjustmentsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | false | AccountantCompileOrReviewInd |
| FS Audited | Yes (true) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (true) | AuditCommitteeInd |
| Federal Grant Audit Required | Yes (true) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (true) | FederalGrantAuditPerformedInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,294,829 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,446,944 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,411,795 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,566,052 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,665,040 | CurrentTaxYearAmt |
| Total | $7,384,660 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $1,294,829 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $1,446,944 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $1,411,795 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $1,566,052 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $1,665,040 | CurrentTaxYearAmt |
| Total | $7,384,660 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Support Total170 | $7,384,660 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $19 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $35 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $70 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $171 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $165 | CurrentTaxYearAmt |
| Total | $460 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $7,385,120 | TotalSupportAmt |
| Public Support CY170 | 0.99990 | PublicSupportCY170Pct |
| Public Support PY170 | 1.00000 | PublicSupportPY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $52,071 | OtherCostOrOtherBasisAmt |
| Depreciation | $47,445 | DepreciationAmt |
| Book Value | $4,626 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,626 | TotalBookValueLandBuildingsAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $1,665,205 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,665,205 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,665,205 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,648,197 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,648,197 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,648,197 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE D, PAGE 3, PART X | FormAndLineReferenceDesc |
| Explanation | LAW IS A NOT-FOR-PROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. LAW HAS ADOPTED THE RECOGNITION REQUIREMENTS FOR UNCERTAINTY IN INCOME TAXES AS REQUIRED BY FASB ASC 740-10. THE STANDARD PRESCRIBES A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION SHOULD RECOGNIZE, MEASURE, PRESENT AND DISCLOSE IN THE FINANCIAL STATEMENTS UNCERTAINTY IN INCOME TAXES THE ORGANIZATION HAS TAKEN OR EXPECTS TO TAKE ON A TAX RETURN. LAWS INCOME TAX FILINGS ARE SUBJECT TO AUDIT BY VARIOUS TAXING AUTHORITIES. INCOME TAX RETURNS FOR THE YEARS ENDED DECEMBER 31, 2020, 2019 AND 2018 ARE OPEN FOR EXAMINATION BY AUTHORITIES. IN EVALUATING LAWS TAX PROVISIONS AND ACCRUALS, INTERPRETATIONS AND TAX PLANNING STRATEGIES ARE CONSIDERED. LAW BELIEVES ITS ESTIMATES ARE APPROPRIATE BASED ON CURRENT FACTS AND CIRCUMSTANCES AND HAVE NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAINTY IN INCOME TAXES AT DECEMBER 31, 2021. | ExplanationTxt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990 - ORGANIZATION'S MISSION | LEGAL AID OF WYOMING IS A STATEWIDE NON-PROFIT ORGANIZATION WITH 6 OFFICES PROVIDING HIGH QUALITY CIVIL LEGAL SERVICES ASSISTANCE TO PEOPLE IN WYOMING WHO ARE AT OUR BELOW 200% OF THE FEDERAL POVERTY LEVEL. LEGAL AID OF WYOMING ACCEPTS INCOME-QUALIFYING CASES BASED UPON THE FOLLOWING PRIORITIES: PROTECTION OF SHELTER, MAINTENANCE AND PROTECTION OF INCOME, PROTECTION OF FAMILIES, CONSUMER ISSUES AND ELDER ABUSE AND ACCEPTS CASES INVOLVING INDIAN LAW OR TRIBAL COURT FOR ELIGIBLE CLIENTS. |
| FORM 990, PAGE 2, PART III, LINE 4D | PROVIDE LEGAL ASSISTANCE IN NON-CRIMINAL MATTERS FOR PERSONS FINANCIALLY UNABLE TO AFFORD LEGAL ASSISTANCE IN WYOMING. |
| FORM 990, PAGE 6, PART VI, LINE 11B | THE FULL BOARD OF DIRECTORS AND EXECUTIVE DIRECTOR REVIEWS AND APPROVES THE 990 BEFORE IT IS FILED. |
| FORM 990, PAGE 6, PART VI, LINE 12C | THE BOARD MEMBERS AND EXECUTIVE DIRECTOR ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY ANNUALLY. THESE FORMS ARE REVIEWED BY THE BOARD ANNUALLY. |
| FORM 990, PAGE 6, PART VI, LINE 15A | THE BOARD OF DIRECTORS REVIEWED THE COMPENSATION LEVEL FOR THE EXECUTIVE DIRECT AND COMPARED THE AMOUNTS WITH SIMILAR POSITIONS IN THE STATE OF WYOMING. |
| FORM 990, PAGE 6, PART VI, LINE 19 | DOCUMENTS AVAILABLE UPON REQUEST. |
| FORM 990, PART XI, LINE 9 | DURING THE YEAR ENDED DECEMBER 31, 2021, LAW RESTATED ITS 2020 AND 2019 FINANCIAL STATEMENTS TO REFLECT A CHANGE IN ACCOUNTING POLICY REQUIRED BY LEGAL SERVICES CORPORATION (LSC) WITH RESPECT TO THE PREVIOUSLY ADOPTED ACCOUNTING STANDARD ASU NO. 2018-08, NOT-FOR-PROFIT ENTITIES. LAW ADOPTED ASU NO. 2018-08 DURING THE YEAR ENDED DECEMBER 31, 2019. AT THE TIME OF ADOPTION, LAW DID NOT IDENTIFY ANY UNMET CONDITIONS RELATED TO LSC FUNDING. HOWEVER, SUBSEQUENT TO THE ISSUANCE OF LAWS 2019 FINANCIAL STATEMENTS, LSC ISSUED PROGRAM LETTER 20-4, REVENUE RECOGNITION, WHICH COMMUNICATES THAT ALL LSC BASIC FIELD GRANTS ARE TO BE TREATED AS CONDITIONAL CONTRIBUTIONS. UNEXPENDED LSC GRANT FUNDS RECEIVED ARE TO BE RECOGNIZED AS DEFERRED REVENUE, UNTIL SUCH TIME THAT LSC GRANT FUNDS ARE EXPENDED BY LAW ON QUALIFYING EXPENSES. ACCORDINGLY, LAW HAS RESTATED OPENING BALANCES FOR THE YEARS ENDING DECEMBER 31, 2021 AND 2020. |