Advocates for Basic Legal Equality Inc
Nonprofit profile at a glance
- EIN
- 237376131
- IRS 990 coverage
- 2010–2024
- Forms available
- Form 990 2024
- Location
- Toledo, OH, USA
- Phone
- 4199302511
- Rating
- 83
- Verdict
- STRONG
- Rating confidence
- Standard
Reported finances
- Revenue
- $14,264,636
- Expenses
- $11,732,867
- Assets
- $17,391,584
- Liabilities
- $3,262,991
Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.
Leadership & pay
34 people listed
Executive titles in this filing
- CASSANDRA ANDRES (PRESIDENT)
- KHADIJAH H ALI (VICE PRESIDENT)
- ROBERT TUCKER (VICE PRESIDENT)
- MAKIEDAH MESSAM (EXECUTIVE DIRECTOR (FROM 3/24))
- JANET HALES (FORMER EXECUTIVE DIRECTOR)
Highest reported compensation
- HEATHER L HALL (DEPUTY DIRECTOR): $174,464 total reported compensation
- NIKOLETA I COOK (DIRECTOR OF FINANCE): $151,555 total reported compensation
- MAKIEDAH MESSAM (EXECUTIVE DIRECTOR (FROM 3/24)): $148,274 total reported compensation
Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.
Overview
Mission
Advocates for basic legal equality, inc. (able) is a non-profit law firm that provides high quality legal assistance in civil matters to help eligible low-income individuals and groups in western Ohio achieve self-reliance, and equal justice and economic opportunity.
What it reported doing in 2024
Housing justice and community economic development: neighborhood stabilization, racial justice, business transactional legal services, entrepreneur legal support, cooperative law, land trust law, shared equity development models, food equity, fair housing, environmental justice, tenants rights, eviction defense, housing subsidy preservation, affordable housing preservation and location, foreclosure defense, lead poisoning prevention, returning citizens, mental health and housing, consumer rights.agricultural worker and immigrant rights: protecting and expanding the legal rights of agricultural workers and immigrant families by addressing unfair or discriminatory employment practices and civil rights violations, including racial or ethnic profiling; discrimination; unpaid wages & minimum wage claims; immigration; naturalization; civil rights; know your rights; immigrant detention representation; housing conditions; education; healthcare; snap and other government benefits; preserve family unity & stability; safety from domestic violence, other crimes, persecution, torture & human trafficking; combat unfair or discriminatory workplace practices; improve quality of life for immigrants, refugees & their families.fairness in education: education advocacy project partnering with parents and providing tools and knowledge to advocate for their children's education, collaboration with educators and community organizations to eliminate the disproportionate disciplinary measures experienced by bipoc and economically challenged students; department of justice civil rights litigation; legal advocacy for students with disabilities, disciplinary hearings, and due process proceedings; increasing opportunities for a free, appropriate public education for all children; legal advocacy for students in need of special education and english language learner services. Healthcare and economic stability: protection against unfair debt collection, occupational licensing for people with criminal records, securing medicaid benefits for individuals and families, securing access to critical food assistance (snap), employment and training opportunities for job seekers, removing barriers for people with disabilities, increasing opportunities so people can live independently in their homes and community with medicaid waiver funding, cash assistance benefits for families, social security benefits for adults and children with disabilities. Able represents clients in several areas of law, including housing, (public housing, eviction, foreclosure and housing conditions); community economic development, access to healthcare and government benefits, education, immigration, and the legal problems that agricultural workers, people with disabilities, veterans and senior citizens face. Each year able's experienced staff of attorneys, paralegals, and support personnel provide high quality legal assistance to thousands of individuals and groups throughout 32 counties in northwest and west central Ohio and to agricultural workers and immigrants throughout Ohio. We have offices located in dayton, toledo and defiance. We meet the legal needs of our clients working in conjuction with our partner law firm, legal aid of western Ohio, inc. (lawo). The services we provide benefit children, seniors, 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, mental health consumers, agricultural workers, and nursing home residents, among others. Our attorneys and advocates work in areas that private attorneys usually do not, including representation of tenants, low-income homeowners, agricultural workers, immigrants, veterans, people with disabilites and people seeking government assistance. Together able and lawo constitute the largest providers of free, comprehensive civil legal assistance
Operating model
- Revenue model
- Donor-supported. 74% of the money available for current operations came from contributions and gifts.
- Distribution model
- Direct operator. The filing allocates 81% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.
The verdict
STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Total assets are small relative to annual expenses; liquid coverage is unknown and reported officer compensation is a large share of total spending, which may reflect staffing concentration.
Rating breakdown
- Financial Efficiency: 75
- Transparency & Controls: 83
- Accountability: 100
- Sustainability: 62
- Growth: 100
Detailed rating inputs
Financial Efficiency
- Mission deployment rate: 68.5%; rating input score 68
- Program expense ratio: 85.8%; rating input score 86
- Fundraising efficiency: $42 raised per $1 spent on fundraising; rating input score 73; 73rd percentile among comparable filings
Transparency & Controls
- Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
- Pay-setting controls: 2 of 6 controls in place; rating input score 33
- Compensation committee: Missing
- Independent consultant: Missing
- Other Form 990s reviewed: Missing
- Written employment contract: Missing
- Compensation survey or study: Pass
- Board or committee approval: Pass
- Foreign activity oversight: Limited
- Grant itemization coverage: 100%; rating input score 100; 72nd percentile among comparable filings
- Major donor itemization: Yes; rating input score 100
- Related-party transparency: Limited
Accountability
- Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
- Governance controls: 9 of 9 controls in place; rating input score 100
- Conflict-of-interest policy: Pass
- Whistleblower policy: Pass
- Document-retention policy: Pass
- CEO compensation review process: Pass
- Other executive compensation review process: Pass
- Form 990 shared with the board: Pass
- Board meeting minutes documented: Pass
- Audit committee oversight: Pass
- Independent financial-statement audit: Pass
Sustainability
- Operating margin: 17.7%; rating input score 80; 80th percentile among comparable filings
- Total-asset coverage ratio: 1.48; rating input score 50; 50th percentile among comparable filings
- Liabilities to assets ratio: 0.19; rating input score 60; 60th percentile among comparable filings
- Officer compensation ratio: 10.6%; rating input score 18; 18th percentile among comparable filings
Growth
- Program expense growth: 4.6% per year; rating input score 100; 38th percentile among comparable filings
- Revenue growth: 4.8% per year; rating input score 100; 42nd percentile among comparable filings
- Asset growth: 5% per year; rating input score 100; 35th percentile among comparable filings
Details
- Where the money goes: 68.5% of revenue deployed · 85.8% of spending went to programs
- Governance: 25 of 25 board members independent · 9 of 9 filing controls reported
- Programs: 1 filed program accomplishment · $10.1M in reported program spending
- Leadership: top reported pay $174K · 34 people listed · 2 of 6 pay-setting controls reported
- Consistency: 37 of 37 current checks pass
- Schedules: 9 filed schedules · includes major donors, grants, and executive pay
- Filing history: 14 filing years from 2010 to 2024
- Contacts: How to reach this organization
- Money network: 10 filed money-flow records
- Related organizations: 3 filed related-organization links
- Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
- People: Everyone the filings name, and which of them the filings identify by more than a name.
- Staff and benefit plans: Retirement and health plans the organization files with the Department of Labor, and the people in them.
Key Signals
Signals prioritize questions for review. They are not findings of misconduct.
- Review — Sustainability: Total-asset coverage ratio scored 50/100.
- High — Sustainability: Officer compensation ratio scored 18/100.