Legal Aid Society of Cincinnati (EIN 310536673) - Form 990 Financial Analysis & Trantor Score

🔒

Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

Sign in with your work email to view Tuckman-Chang indicators

Financial Trends

Organization Details

Formation Year

1908

Legal Domicile

Principal Officer

Mary Asbury

Phone

5132419400

Tax Period

2024-01-01 to 2024-12-31

Legal Aid Society of Cincinnati, founded in 1908, is a mid-sized nonprofit that reported $15.1M in total revenue in fiscal year 2024. Revenue grew 13% year-over-year, indicating healthy expansion. The organization ran a surplus of $3.5M, a strong 23% operating margin.

Mission

To resolve serious legal problems of low income people, to promote economic and family stability, and reduce poverty through effective legal assistance.

🔒

Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

Sign in to view Trantor Score and financial metrics

Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2024)

Revenue Breakdown

Contributions & Grants $14,327,521

Program Service Revenue $89,740

Investment Income $458,496

Other Revenue $205,678

TOTAL REVENUE $15,081,435

Expense Breakdown

Grants Paid $242,228

Salaries & Benefits $9,027,989

Fundraising Expenses $260,989

Program Expenses $9,832,448

Other Expenses $2,332,820

TOTAL EXPENSES $11,603,037

Year-over-Year Comparison

	2024	2023	Change
Revenue	$15,081,435	$13,322,207	+0.1%
Expenses	$11,603,037	$10,634,802	+0.1%
Net Income	$3,478,398	$2,687,405	+0.3%

Key Indicators

✗ Grants to Organizations ✓ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✓ Schedule B Required

🔒

Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

Sign in to view all financial metrics

Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$580,065

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
Alan S Fershtman	Attorney Trustee-President	1.00	Officer Director	$0	$0	$0
Mary P Burns	Attorney Trustee-1st Vice President	1.00	Officer Director	$0	$0	$0
Matthew Whitlow	Attorney Trustee-2nd Vice President	1.00	Officer Director	$0	$0	$0
Katherine Barnes	Attorney Trustee-Treasurer	1.00	Officer Director	$0	$0	$0
John M Williams	Attorney Trustee-Secretary	1.00	Officer Director	$0	$0	$0
Christine S Wheatley	Attorney Trustee-Immediate Past President	1.00	Officer Director	$0	$0	$0
Alan Abes	Attorney Trustee	1.00	Director	$0	$0	$0
Tammy Bennett	Attorney Trustee	1.00	Director	$0	$0	$0
Sr Rose Ann Fleming	Attorney Trustee	1.00	Director	$0	$0	$0
Adam P Hall	Attorney Trustee	1.00	Director	$0	$0	$0
Aaron M Herzig	Attorney Trustee	1.00	Director	$0	$0	$0
Joe D Heyd	Attorney Trustee	1.00	Director	$0	$0	$0
Eric H Kearney	Attorney Trustee	1.00	Director	$0	$0	$0
Michael A Marrero	Attorney Trustee	1.00	Director	$0	$0	$0
Stephen M Nechemias	Attorney Trustee	1.00	Director	$0	$0	$0
Emily S Pan	Attorney Trustee	1.00	Director	$0	$0	$0
Cassandra Barham	Client Community Trustee	1.00	Director	$0	$0	$0
Delorise Calhoun	Client Community Trustee	1.00	Director	$0	$0	$0
Sr Kathryn Ann Connelly	Client Community Trustee	1.00	Director	$0	$0	$0
Domonique Davis	Client Community Trustee	1.00	Director	$0	$0	$0
Sr Rose Ann Fleming	Client Community Trustee	1.00	Director	$0	$0	$0
Rosiland R King	Client Community Trustee	1.00	Director	$0	$0	$0
Joy E Lovejoy	Client Community Trustee	1.00	Director	$0	$0	$0
Nashid Shakir	Attorney Trustee	1.00	Director	$0	$0	$0
Daniel J Buckley	At Large Trustee	1.00	Director	$0	$0	$0
David C Phillips	At Large Trustee	1.00	Director	$0	$0	$0
Donald Klekamp	Honorary Trustee	1.00	Director	$0	$0	$0
Harry H Santen	Honorary Trustee	1.00	Director	$0	$0	$0
Carey Allen Greiner	Attorney Trustee - Exit 04/24	1.00	Director	$0	$0	$0
Robert F Laufman	Attorney Trustee - Exit 03/24	1.00	Director	$0	$0	$0
Kathy Hale - Exit 0424	Client Community Trustee	1.00	Director	$0	$0	$0
Eduardo Campos - Exit 0424	Attorney Trustee	1.00	Director	$0	$0	$0
Mary Asbury	Executive Director	38.00	Officer	$226,709	$30,258	$256,967
Cindy Resor	CFO & Asst. Treasurer	39.00	Officer	$152,990	$39,422	$192,412
Phillip Hagan	Chief Technology Officer	40.00	Officer	$108,134	$22,552	$130,686
John Schrider	Director Affiliate LASSO	39.00	Highest	$184,805	$36,054	$220,859
Elaine Fink	Managing Attorney	40.00	Highest	$173,966	$19,986	$193,952
Kathleen Ann Malone	Managing Attorney	40.00	Highest	$147,119	$22,944	$170,063
Lori K Elliot	Managing Attorney	40.00	Highest	$151,358	$29,215	$180,573
Regina Campbell	Managing Attorney	40.00	Highest	$119,684	$36,719	$156,403

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$15,081,435	$11,603,037	$18,581,701	$3,478,398
2023	$13,322,207	$10,634,802	$14,449,919	$2,687,405
2022	$10,710,473	$10,314,435	$10,848,799	$396,038
2021	$10,411,270	$9,698,865	$11,250,301	$712,405
2020	$9,551,747	$9,296,604	$10,863,496	$255,143
2019	$9,640,601	$8,778,897	$11,074,232	$861,704
2018	$8,085,606	$8,435,199	$7,668,467	$-349,593

Legal Aid Society of Cincinnati