2015 ANNUAL REPORT COLORADO LEGAL SERVICESusers.frii.com/cls/CLS Annual Report 2015.pdfstatements of...

2015 ANNUAL REPORT

COLORADO LEGAL SERVICES

1

2015 ANNUAL REPORT COLORADO LEGAL SERVICES

Colorado Legal Services provides meaningful access to high quality civil legal services,

in the pursuit of justice for as many low-income people throughout Colorado as possible.

Colorado Legal Services, a Colorado non-profit corporation, is governed by a 27-member Board

of Directors, 18 of whom are attorneys licensed to practice law in Colorado who are appointed

by the State Bar Association and specialty bar associations, and 9 of whom are individuals

financially eligible to receive legal services from the program who are appointed by a variety of

local human services and community agencies. The Legal Aid Society of Metropolitan Denver

was founded in 1925 to provide free legal representation and counsel in civil matters to low-

income persons in Denver, later throughout the entire Denver metropolitan area and, since the

early 1980's, in 11 rural mountain counties in Northwestern Colorado. On October 1, 1999, the

Legal Aid Society of Metropolitan Denver combined with the other two federally funded civil

legal services programs in Colorado, Pikes Peak/Arkansas River Legal Aid and Colorado Rural

Legal Services, and is now a single statewide legal services program renamed Colorado Legal

Services. Jonathan D. Asher is the Executive Director of Colorado Legal Services and has

served as the Executive Director for over 35 years. Maureen Terjak is the Director of Advocacy,

Molly Ryan is the Director of Administration and Access and Billie Hall is the Controller of the

program.

Colorado Legal Services receives funding from the Legal Services Corporation, the State

of Colorado, Mile High United Way, Foothills United Way (Boulder and Broomfield Counties),

several other local United Way agencies, the Denver Regional Council of Governments, and a

number of other Area Agencies on Aging throughout the State, the Colorado Lawyer Trust

Account Foundation, the Legal Aid Foundation of Colorado, the Colorado Supreme Court

2

Attorney Regulation Fund, Office of the Colorado Attorney General, charitable grants and

contributions from a number of local bar associations, and a variety of cities and counties and

judicial districts served statewide by the program. Colorado Legal Services accepts, but does not

solicit, contributions from the public or from lawyers other than through the efforts of the Legal

Aid Foundation of Colorado. All funds received by Colorado Legal Services are used to deliver

legal services to the poor and elderly in greatest economic and social need. The audited financial

statements of Colorado Legal Services reflect that in 2015, fully 90 of its resources were

expended for the direct delivery of legal services, 9% of its resources were expended for

management and general activities and less than 1% of its resources were expended for

fundraising activities.

Colorado Legal Services coordinates its solicitation of contributions with the Legal Aid

Foundation of Colorado. The Legal Aid Foundation of Colorado, which distributes all of its

funds other than its reasonable operating expenses to Colorado Legal Services, conducts annual

law firm solicitation and lawyer campaigns in the Denver metropolitan area, Colorado Springs,

Boulder, Fort Collins, Greeley, Durango, Grand Junction and Pueblo and requests a contribution

from other attorneys licensed to practice law in the State of Colorado. The Legal Aid

Foundation of Colorado also solicits funds from various private foundations and the general

public on behalf of Colorado Legal Services.

Colorado Legal Services provides its services through 14 offices located throughout the

State. The administrative office is located just outside of downtown Denver. In order to qualify

for legal assistance, an applicant for services must be determined to be financially eligible to be

served by Colorado Legal Services, the requested services must fall within the program's

substantive priorities and the program must have adequate resources to handle the matter.

Colorado Legal Services staff, including volunteer staff, provided more than 124,430 hours of

legal services to eligible clients during 2015. Legal services provided to financially eligible

3

clients included legal representation, legal advice, brief service and appropriate referrals.

Priority is given to addressing the legal needs of poor people required to maintain the basic

necessities of a decent life, including at least minimally adequate income, food, shelter, utilities

and medical care, freedom from domestic violence and abuse, and the protection of individual

rights of the elderly and those who are physically and mentally disabled. Services are provided

in matters involving income maintenance and public benefits, housing and homelessness,

consumer and finance, health, including the legal rights of the elderly and the physically and

mentally disabled, and family and domestic relations, with particular emphasis on serving

victims of domestic violence and abuse. During 2015, the staff of Colorado Legal Services

provided legal representation to clients in 1,895 cases. An additional 5,972 individuals received

legal advice or brief legal service. Another 5,544 applicants for services were provided legal

information, materials or brochures, or a specific referral, even though the applicant’s household

income or assets exceeded CLS’ financial eligibility limits established to qualify for legal

representation.

The Denver office includes specialty units which enable the program to more adequately

meet current and emerging client legal needs. The current units specialize in the legal issues

involving Consumer, Families and Children, Housing Rights and Homelessness, and Health and

Elderly. A Statewide Advocacy Support unit improves and supports the quality of legal services

provided to clients represented by program staff throughout the entire State. Continuing

assessment and evaluation of the legal needs of the poor is necessary to develop appropriate legal

responses to client efforts to end welfare dependence and achieve lasting self-sufficiency.

Attached to this narrative and made a part of the Annual Report are the 2015 case

statistics for Colorado Legal Services, the 2015 Audit, the 2015 income and expense budget,

current financial eligibility guidelines and a list of the Board of Directors of Colorado Legal

Services.

4


CASE TYPES

2015

Consumer/Finance 1,707 Education 1 Employment 26 Family Law 2,879 Juvenile 9 Health 158 Housing 1,800 Income Maintenance 478 Individual Rights 133 Miscellaneous 676 TOTAL 7,867

5


CLIENT PROFILES

2015

ETHNICITY GENDER

Asian

122 Female 5,552

Black 789 Male 2,315

Hispanic

2,074

Group 0

Native American

166

TOTAL 7,867

White

4,290

Other 426

TOTAL 7,867

Ethnicity

Under

18 18-59 35-59 60/Over Total

Asian

1 59 36 26 122

Black

1 263 364 161 789

Hispanic

36 878 823 337 2,074

Native American

2 70 73 21 166

White

28 1,463 1,814 985 4,290

Other

11 151 173 91 426

TOTAL 79 2,884 3,283 1,621 7,867


REPORT OF EXAMINATION

Year Ended December 31, 2015

TABLE OF CONTENTS

Independent Auditor’s Report 1

Statement of Financial Position 3

Statement of Activities 4

Statement of Cash Flows 5

Notes to the Financial Statements 6

Supplemental Information:

Schedule of Functional Expense 12

Schedule of Grants and Contracts 13

Schedule of Support, Expenditures and Changes in Net Assets 14-15

Schedule of Expenditures of Federal Awards 16

Note to Schedule of Expenditures of Federal Awards 17

Private Attorney Involvement 18

A-133 Reports:

Report on Compliance for Each Major Federal Program:

Report on Internal Control Over Compliance;

19-20

Report on Internal Control Over Financial Reporting and on

Compliance and Other Matters Based on an Audit of

Financial Statements Performed in Accordance with

Government Auditing Standards 21-22

Summary of Findings and Questioned Costs 23

Green & Associates LLC

Certified Public Accountants & Business Consultants

119 East Bridge Street, Suite 210

Brighton, CO 80601

PHONE (720) 839-6458

www.GreenCPAfirm.com

G r e e n & A s s o c i a t e s • L L C


INDEPENDENT AUDITOR’S REPORT

To the Board of Directors

Colorado Legal Services

Report on the Financial Statements

We have audited the accompanying financial statements of Colorado Legal Services (a non-profit

corporation), which comprise the statement of financial position as of December 31, 2015, and the

related statements of activities, and cash flows for the year then ended, and the related notes to the

financial statements.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statements in

accordance with accounting principles generally accepted in the United States of America; this includes

the design, implementation, and maintenance of internal control relevant to the preparation and fair

presentation of financial statements that are free from material misstatement, whether due to fraud or

error.

Auditor’s Responsibility

Our responsibility is to express an opinion on these financial statements based on our audit. We

conducted our audit in accordance with auditing standards generally accepted in the United States of

America and the standards applicable to financial audits contained in Government Auditing Standards,

issued by the Comptroller General of the United States. Those standards require that we plan and

perform the audit to obtain reasonable assurance about whether the financial statements are free from

material misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in

the financial statements. The procedures selected depend on the auditor’s judgment, including the

assessment of the risks of material misstatement of the financial statements, whether due to fraud or

error. In making those risk assessments, the auditor considers internal control relevant to the entity’s

preparation and fair presentation of the financial statements in order to design audit procedures that are

appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness

of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes

evaluating the appropriateness of accounting policies used and the reasonableness of significant

accounting estimates made by management, as well as evaluating the overall presentation of the

financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for

our audit opinion.

Opinion

In our opinion, the financial statements referred to above present fairly, in all material respects, the

financial position of Colorado Legal Services as of December 31, 2015, and the changes in its net assets

and its cash flows for the year then ended in accordance with accounting principles generally accepted

in the United States of America.

Other Matters

Other Information

Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole.

The schedule of expenditures of federal awards as required by Office of Management and Budget

Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and the other

information required by Legal Services Corporation is presented for purposes of additional analysis and

is not a required part of the financial statements. Such information is the responsibility of management

and was derived from and relates directly to the underlying accounting and other records used to prepare

the financial statements. The information has been subjected to the auditing procedures applied in the

audit of the financial statements and certain additional procedures, including comparing and reconciling

such information directly to the underlying accounting and other records used to prepare the financial

statements or to the financial statements themselves, and other additional procedures in accordance with

auditing standards generally accepted in the United States of America. In our opinion, the information is

fairly stated, in all material respects, in relation to the financial statements as a whole.

Schedule VI sets forth the income and expenses relating to the Private Attorney Involvement (P.A.I.)

requirements of Colorado Legal Services during the year ended December 31, 2015. In accordance with

Regulation 45 CFR, Part 1614 (Private Attorney Involvement), we have reviewed the P.A.I. policies and

procedures of Colorado Legal Services. In our opinion, Colorado Legal Services is in compliance with

the requirements of Regulation 45 CFR, Part 1614.

Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated April 8, 2016

on our consideration of Colorado Legal Services’s internal control over financial reporting and on our

tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and

other matters. The purpose of that report is to describe the scope of our testing of internal control over

financial reporting and compliance and the results of that testing, and not to provide an opinion on

internal control over financial reporting or on compliance. That report is an integral part of an audit

performed in accordance with Government Auditing Standards in considering Colorado Legal Services’s

internal control over financial reporting and compliance.

Report on Summarized Comparative Information

We have previously audited the Colorado Legal Services’s 2014 financial statements, and we expressed

an unmodified audit opinion on those audited financial statements in our report dated April 16, 2015. In

our opinion, the summarized comparative information presented herein as of and for the year ended

December 31, 2014 is consistent, in all material respects, with the audited financial statements from

which it has been derived.

April 8, 2016

Brighton, Colorado

ASSETS 2015 2014Current Assets:

Cash 159,037$ 405,039$ Marketable Securities 4,500,000 3,400,000 Cash in Escrow - Client Deposits 22,343 67,239 Receivables:

Victims of Crime Act 32,586 34,166 Northwest Colorado Legal Services Project 1,000 2,406 Area Agencies on Aging 131,191 42,872 Victims of Human Trafficking 91,308 88,679 Legal Services Corporation - 6,504 Miscellaneous 9,580 20,832

Security Deposits 8,945 8,945 Travel Advance - 651 Prepaid Expenses 28,276 114,157

Total Current Assets 4,984,266 4,191,490 Property And Equipment

Furniture and Equipment - Net of accumulated depreciationof $298,843 in 2015 and $278,664 in 2014 206,979 195,222

Law Library 10,669 10,669 Total Property and Equipment - Net 217,648 205,891

Total Assets 5,201,914$ 4,397,381$ LIABILITIES AND NET ASSETSLIABILITIES:

Current LiabilitiesAccounts Payable 85,093$ 93,740$ Unemployment Compensation 25,000 25,000 Crimeshield Deductible 15,000 - Client Deposits 22,343 67,239 Employee Vacations 110,111 106,082

Total Liabilities 257,547 292,061 NET ASSETS:

Temporarily RestrictedLSC 53,931 251,851 LSC Property 20,610 26,576 Non-LSC 1,853,938 1,000,901

Unrestricted 3,015,888 2,825,992 Total Net Assets 4,944,367 4,105,320 Total Liabilities and Net Assets 5,201,914$ 4,397,381$

STATEMENT OF FINANCIAL POSITIONDecember 31, 2015

(With Comparative Totals for the Year December 31, 2014)


The accompanying notes are an integral part of these financial statements.3

Unrestricted LSC Non LSC 2015 2014REVENUE, SUPPORT AND OTHER INCOME

Grants and Contracts -$ 4,717,834$ 4,975,194$ 9,693,028$ 8,601,624$ General Contributions 1,654,947 - - 1,654,947 1,768,941 Investment Income 642 1,571 - 2,213 2,888 In-kind Contributions 2,435,061 - - 2,435,061 2,603,213 Other Income 75,000 - - 75,000 2,639 Gain/Loss on Disposal of Assets (1,743) - - (1,743) (1,198) Attorney Fees Received 12,062 29,821 - 41,883 11,888 Net Assets Released from Restrictions 9,064,154 (4,941,997) (4,122,157) - -

Total Revenue, Support, Other Income and Reclassifications 13,240,123 (192,771) 853,037 13,900,389 12,989,995

EXPENSES Program Services - Legal Services 11,744,093 - - 11,744,093 11,700,476 Management and General 1,175,520 - - 1,175,520 1,170,050 Fundraising 130,614 - - 130,614 130,002

Total Expenses 13,050,227 - - 13,050,227 13,000,528 Funds returned to LSC - (11,115) - (11,115) - Change in Net Assets 189,896 (203,886) 853,037 839,047 (10,533)

Net Assets - Beginning of Year 2,825,992 278,427 1,000,901 4,105,320 4,115,853

Net Assets - End of Year 3,015,888$ 74,541$ 1,853,938$ 4,944,367$ 4,105,320$

Temporarily Restricted Total

COLORADO LEGAL SERVICESSTATEMENT OF ACTIVITIES

For the Year Ended December 31, 2015(With Summarized Totals for the Year Ended December 31, 2014)

The accompanying notes are an integral part of these financial statements.4

2015 2014CASH FLOWS FROM OPERATING ACTIVITIES:

Changes in Net Assets 839,047$ (10,533)$ Adjustments to reconcile change in net assets

to net cash used by operating activities:Depreciation 47,956 38,739 Loss on Disposal of Capital Assets 1,743 1,198 (Increase)/Decrease in Receivables (69,555) 37,696 (Increase)/Decrease in Prepaid Expenses 85,881 (83,557) (Increase)/Decrease in Security Deposits - 800 Increase/(Decrease) in Accounts Payable 6,353 8,926 Increase/(Decrease) in Accrued Vacation 4,029 (1,365) Total Adjustments 76,407 2,437

Net Cash Provided by Operating Activities 915,454 (8,096) CASH FLOWS FROM INVESTING ACTIVITIES:

(Increase)/Decrease in Marketable Securities (1,100,000) (57,000) Capital Acquisitions (61,456) (41,212)

Net Cash Flows From Investing Activities (1,161,456) (98,212) Net Increase (Decrease) in Cash and Cash Equivalents (246,002) (106,308)

Cash and Cash Equivalents - Beginning of Year 405,039 511,347 Cash and Equivalents - End of Year 159,037$ 405,039$

SUPPLEMENTAL DISCLOSUREIn-Kind Contributions - Revenue 2,435,061$ 2,603,213$ In-Kind Contributions - Expense (2,435,061)$ (2,603,213)$

COLORADO LEGAL SERVICESSTATEMENT OF CASH FLOWS

For the Years Ended December 31, 2015(With Comparative Totals for the Year Ended December 31, 2014)

The accompanying notes are an integral part of these financial statements5


NOTES TO FINANCIAL STATEMENTS

DECEMBER 31, 2015

6

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Organization and Operations

Colorado Legal Services (CLS) is a non-profit corporation, organized for the purpose of providing legal

assistance in non-criminal matters for persons financially unable to afford legal assistance in Colorado.

Providing legal services is the sole program within the organization. Colorado Legal Services changed

its name from the Legal Aid Society of Metropolitan Denver (LASMD) on October 1, 1999, when it

combined with the former Colorado Rural Legal Services and Pikes Peak/Arkansas River Legal Aid

programs.

The Legal Services Corporation, a non-profit organization established by Congress to administer a

nationwide legal assistance program, the Colorado Lawyer Trust Account Foundation, the Legal Aid

Foundation of Colorado, the State of Colorado various, Area Agencies on Aging and United Ways are

primary sources of support for CLS.

Basis of Accounting

The financial statements of the Organization have been prepared on the accrual basis of accounting and

accordingly reflect all significant receivables, payables, and other liabilities.

Basis of Presentation

Financial statement presentation follows the recommendation of the Financial Accounting Standard

Board in its Financial Accounting Standards (FASB ASC 958-205-45), Financial Statements of Non-for-

Profit Organizations. The organization is required to report information regarding its financial position

and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net

assets, and permanently restricted net assets.

The financial statements are presented with certain prior year summarized comparative information.

Such information does not include sufficient detail to constitute a presentation in conformity with

generally accepted accounting principles. Accordingly, such information should be read in conjunction

with the Organization’s financial statements for the year ended December 31, 2014, from which the

summarized information was derived.

Grant and Contract Support

In accordance with FASB ASC 98 (formerly SFAS No. 117), any restricted grant funds remaining at the

end of an accounting period are reflected as temporarily restricted net assets. In accordance with the

policies of LSC, CLS may retain unexpended funds for use in future periods provided expenditures are

in compliance with the specified terms of each grant/contract. LSC funds are subject to the provisions of

the LSC Regulation on Recipient Fund Balances Regulation 45 CFR Part 1628. Under this Regulation

any unspent LSC funds in excess of 10 percent of LSC support is subject to offset against the subsequent

year's grant, unless a plan for expenditures is expressly approved by LSC. LSC may, at its discretion,

request reimbursement for expenses or return of funds, or both, as a result of non-compliance by CLS for

the terms of the grants/contract. It is the practice of CLS, pursuant to resolution of its Board of

Directors, to prohibit deficit net assets and, should a deficit exist, it would be reflected as unrestricted. In

theory and in practice, CLS generally but not always spends all of the money it receives from LSC and

other grant sources. Unrestricted net assets represent unrestricted monies such as contributions and

interest income that exceed program expenditures. Such revenues do not include LSC derivative income

which is temporarily restricted.


NOTES TO FINANCIAL STATEMENTS (CONTINUED)

DECEMBER 31, 2015

7

NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Grant Contract and Support (Continued) Unrestricted net assets are used for general purposes that are in compliance with the Legal Services

Corporation Act, and Congressional Appropriation or Grant Condition. This is in accordance with

Policy No. 2000-1, approved by the CLS Board of Directors on April 28, 2000 and as revised and

approved October 7, 2009. The primary grants and contracts received by the organization are:

LEGAL SERVICES CORPORATION - Temporarily restricted funds are typically spent in their entirety

in the year of receipt. Non-LSC funded expenditures, among others, include dues payments to the

National Legal Aid and Defender Association, the Colorado Nonprofit Association, the Colorado Bar

Association, various local bar associations, Management Information Exchange and Directors of

Volunteers in Agencies and other expenditures for which the use of LSC funds is prohibited.

UNITED WAY – These funds are temporarily restricted and are reflected as such in net assets.

OLDER AMERICANS ACT, TITLE IIIB - The program has contracted with the Denver Regional

Council of Governments, Boulder, Pueblo and Pikes Peak Aging Services, the South-Central Colorado

Seniors, Inc., and other Area Agencies on Aging, for reimbursement of personnel, travel, mileage and

some overhead costs.

BOULDER COUNTY LEGAL SERVICES - Local funding helps support the office located in Boulder

County. Program expenses in excess of local funding are paid out of LSC and general program funds.

NORTHWEST COLORADO LEGAL SERVICES PROJECT - Local funding helps support three

staffed offices in Northwest Colorado. Program expenses in excess of local funding are paid out of LSC

and general program funds.

ALAMOSA, COLORADO SPRINGS, DURANGO, FT. COLLINS, GRAND JUNCTION, GREELEY,

LA JUNTA, PUEBLO AND SALIDA - Local funding helps support staffed offices throughout the State.

Program expenses in excess of local funding are paid out of LSC and general program funds.

COLORADO LAWYERS TRUST ACCOUNT FOUNDATION - Interest on Lawyers Trust Accounts

(IOLTA) funding helps support staffed offices and programs operations throughout the state.

THE LEGAL AID FOUNDATION OF COLORADO - Funding helps support staffed offices and

programs operations throughout the state.

General Contributions

General Contributions represent cash donations and miscellaneous income to the program from private

organizations and individuals. CLS received $1,462,737 from the Legal Aid Foundation of Colorado

during the year 2015.

Property and Equipment

Property and equipment acquired with LSC funds are considered to be owned by CLS while in use by

the program or in future authorized programs. However, the funding source has a reversionary interest

in the property, including the right to determine the use of any proceeds arising from the sale of assets

purchased with LSC funds, thus the value of such property is categorized as temporarily restricted.



DECEMBER 31, 2015

8


Property and Equipment (Continued)

CLS capitalizes expenditures for property and equipment based on the type of equipment being

purchased regardless of value and with a useful life of more than one year. All property and equipment

is capitalized at cost or fair market value if the property was donated. The organization does not have a

formal policy regarding time restrictions of long lived assets. Depreciation of all property and

equipment is computed on a straight-line basis over the estimated service life of the assets as follows:

Office furniture - 10 years

Office equipment - 5 years

Law Library

CLS capitalizes the costs of major additions (over $5,000) to its law library. Maintenance items such as

updates, replacements, periodicals and loose leafs are expensed. Because these supplements preserve the

original value of the library, depreciation is not recorded.

Donated Property and Services

CLS and various Denver area bar associations sponsor the "Metro Volunteer Lawyers," through which

volunteer attorneys offer free or reduced-cost services to income eligible clients. CLS reflects the

proportionate share of the pro bono services provided through Metro Volunteer Lawyers. CLS also

supports programs through which volunteer attorneys offer free or reduced-cost services to income

eligible clients in various areas of the State of Colorado.

Attorney Pro Bono services (MVL) 220,676$

Northwest Colo. Legal Services Project 379,062

Boulder County 895,950

Colorado Springs/Pueblo 348,335

Denver/Greeley/Durango 318,700

Internal program volunteers (non-attorneys) 261,503

Donated property 549

Donated space 10,286

TOTAL 2,435,061$

In-kind contributions are recorded both as support and expense and, therefore, do not affect CLS’ net

assets. Property donated to CLS is recorded at its market value at the time of receipt.

Allocation of Program Expenses

It is the practice of CLS to identify and charge Legal Services Corporation (LSC) restricted expenditures

to other grants, where such expenditures are allowable. In some cases, common expenses are incurred

which support the work performed under more than one grant or contract. Such expenses are allocated

as agreed to by these funding sources. LSC funds are used partially to support private attorney

involvement (P.A.I.) in Denver, Boulder, the Northwest Colorado Legal Services Project (NWCLSP),

Colorado Springs, Durango, Pueblo, La Junta and in Southeastern Colorado (see Schedule VI for

complete detail of P.A.I. expenses).



DECEMBER 31, 2015

9


Cash and Investments

The organization maintains deposits on behalf of clients. These funds are maintained in separate bank

accounts and are reflected on the Statement of Financial Position as Cash in Escrow – Client Deposits.

A corresponding liability is established for these in an amount equal to the amount in escrow.

All investments are measured at fair value in the Statement of Financial Position. Investment income or

loss (including gains and losses on investments, interest and dividends) is included in the Statement of

Activities as an increase or decrease in unrestricted net assets, unless it is restricted by the donor or by

law. For purposes of the statement of cash flows, the organization considers petty cash, deposits in bank

accounts and certificates of deposit which mature within 90 days of purchase to be cash equivalents.

Grants Receivable

The organization receives funding from certain sources based on a reimbursement of expenses. When

the organization has expended the funds and is waiting on the reimbursement from the funding source it

is recorded as a receivable. Receivables have been recorded at their net realizable value. Management

has assessed the collectability of each receivable and has determined they are all fully collectible.

Accordingly no allowance for doubtful accounts has been established.

Net Assets

Contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted

support, depending on the existence and/or nature of any donor restrictions.

All donor-restricted support is reported as an increase in temporarily restricted or permanently

(endowments) restricted net assets, depending on the nature of the restriction. When a restriction expires

(when a stipulated time restriction ends or purpose restriction is accomplished), temporarily restricted net

assets are reclassified to unrestricted net assets and reported in the Statement of Activities as net assets

released from restrictions. When both restricted and unrestricted net assets are available to be used it is

the Organization’s policy to use restricted assets first. Temporarily restricted net assets at December 31,

2015 consisted of capital assets purchased with restricted funds totaling $204,616 less depreciation of

$184,006 and LSC and Non-LSC contributions to be used to fund future years totaling $1,907,869.

Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in

the United States of America requires management to make estimates and assumptions that affect certain

reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

NOTE 2 MARKETABLE SECURITIES

At December 31, 2015 the organization had investments that consisted of United States Treasury Bills in

the amount of $4,500,000. The securities are not insured under the Federal Deposit Insurance

Corporation (FDIC) and therefore are subject to credit risk. The securities are shown at their fair value

using level one inputs. Securities are re-invested or analyzed on a 30 day basis. Components of income

are as noted below:

Investment Income 2,211$

Interest Income 2

Total 2,213$



DECEMBER 31, 2015

10

NOTE 2 CAPITAL ASSETS

A summary of changes to capital assets for 2015 is as follows: Balance at

12/31/2014 Additions Deletions

Balance at

12/31/2015

Depreciable

Furniture 13,954$ 3,025$ (113)$ 16,866$

Equipment 205,084 1,301 (2,194) 204,191

Computer Equipment 239,718 14,230 (27,213) 226,735

Software 15,130 42,900 - 58,030

Law Library 10,669 - - 10,669

Total Depreciable 484,555 61,456 (29,520) 516,491

Less Accumulated Depreciation (278,664) (47,956) 27,777 (298,843)

Net Capital Assets 205,891$ 13,500$ (1,743)$ 217,648$

NOTE 3 LIABILITIES

Unemployment/Vacation Accruals

Colorado Legal Services, because of its non-profit status, pays unemployment compensation by "direct

reimbursement," pursuant to Section 8-76-110 (3) of the Colorado Employment Security Act. To ensure

that it is able to pay approved claims, CLS maintains a reserve of $25,000 for unemployment benefits

and $15,000 for the CrimeShield deductible. The employees of CLS accrue vacation based on length of

service. CLS’ year-end vacation liability was $110,111 which represents one-half of the total amount

payable for all employees. This represents an accounting change that took effect January 1, 2003 and

reflects a fair representation in accordance with generally accepted accounting principles.

Deferred Revenue

CLS receives grants from agencies that the organization is required to perform certain acts or meets

certain thresholds in order to earn the money. When these grants are received they are recorded as

deferred revenue in the liability section of the Statement of Financial Position in the year they are

received. When they become available to fund operations they are removed from deferred revenue and

recorded as revenue in the Statement of Activities.

NOTE 4 OPERATING LEASES

CLS has entered into twelve lease agreements for the rental of office space. Under the lease agreements,

CLS is required to make annual office rental payments. In addition, CLS has leased office equipment.

Rent charged to expense for the year consisted of office rent $664,074 and equipment rental of $33,372.

Minimum future rental payments under current operating leases having remaining terms in excess of one

year, as of December 31, 2015:

2016 604,722$

2017 572,266

2018 521,839

2019 516,914

2020 93,487

Thereafter -

Total minimum future payment 2,309,228$



DECEMBER 31, 2015

11

NOTE 5 INCOME TAXES

CLS is exempt from Federal income taxes under Section 501 (c) (3) of the Internal Revenue Code. In

addition, the Internal Revenue Service has determined that CLS is not a "private foundation" within the

meaning of Section 509 (a) of the Code. The tax returns of the organization are subject to review and

examination by authorities. Tax returns for the year ended December 31, 2012, 2013 and 2014 are open

for examination by authorities. There was no income tax charged to expense for the current year.

NOTE 6 MANAGEMENT/GENERAL AND FUND-RAISING COSTS

CLS estimates its management/general costs (which includes overall program direction, accounting,

budgeting and board activities) were $1,175,520 representing 9% of its operating budget. Fund-raising

costs were $130,614 and, thus, represent less than 1% of its operating budget.

NOTE 7 SUBSEQUENT EVENTS

Management has evaluated subsequent events through April 27, 2016, the date the financial statements

were available to be issued. There were no material subsequent events that required recognition or

additional disclosure.

NOTE 8 RECLASSIFICATIONS

Certain items relating to the prior year’s financial statements have been reclassified to conform to the

presentation of the current years financial statements.

SUPPLEMENTAL INFORMATION

Schedule ILegal Management Fund

Services & General Raising TotalAttorney Salaries 3,504,137$ 350,414$ 38,934$ 3,893,485$ Paralegal Salaries 1,586,028 158,603 17,623 1,762,254 Other Salaries 1,119,319 111,932 12,437 1,243,688

Total Salaries 6,209,484 620,949 68,994 6,899,427 Employee Benefits 1,562,153 156,215 17,357 1,735,725 Temporary Help 7,466 746 83 8,295 Donated Services 2,191,061 219,106 24,345 2,434,512 Total Personnel 9,970,164 997,016 110,779 11,077,959 Rent & Maintenance 700,669 70,067 7,786 778,522 Equipment Rental & Repair 30,035 3,003 334 33,372 Consumable Supplies 103,802 10,380 1,153 115,335 Training & Travel 184,198 18,420 2,046 204,664 Telephone 106,417 10,642 1,182 118,241 Insurance 32,857 3,286 365 36,508 Contractual Services 198,564 19,856 2,207 220,627 Books & Periodicals 43,012 4,301 478 47,791 Depreciation 43,160 4,316 480 47,956 Other Operating 331,215 34,233 3,804 369,252

Total Non-Personnel 1,773,929 178,504 19,835 1,972,268 Total Expenses 11,744,093$ 1,175,520$ 130,614$ 13,050,227$

2015 ratios 90% 9% 1% 100% 2014 ratios 90% 9% 1% 100%

COLORADO LEGAL SERVICESSCHEDULE OF FUNCTIONAL EXPENSES

For the Year Ended December 31, 2015

See the accompanying independent auditors' report.12

Schedule IIAmount Temporarily

GRANTOR Period Received Unrestricted RestrictedLegal Services Corporation 1/1-12/31/15 4,717,834$ -$ 4,717,834$ Colorado Lawyers Trust Account Foundation 1/1-12/31/15 487,000 - 487,000 State of Colorado 1/1-12/31/15 1,948,154 - 1,948,154 State of Colorado-Attorney General 1/1-12/31/15 500,000 500,000 Dept of Health and Human Services-Aging 1/1-12/31/15 788,207 - 788,207 Department of Health and Human Services-ORR 1/1-12/31/15 157,961 - 157,961 Victims Assistance and Law Enforcement 1/1-12/31/15 272,536 - 272,536 U.S. Department of Justice - VOCA 1/1-12/31/15 130,344 - 130,344 United Ways 1/1-12/31/15 132,842 - 132,842 Colorado Health Foundation 1/1-12/31/15 180,000 - 180,000 U. S. Department of Justice 1/1-12/31/15 168,523 - 168,523 County of Boulder 1/1-12/31/15 55,000 - 55,000 Denver Center for Crime Victims 1/1-12/31/15 1,956 - 1,956 City of Boulder 1/1-12/31/15 37,000 - 37,000 City of Longmont 1/1-12/31/15 20,000 - 20,000 Bureau of Justice Assist (OJP-BJA) 1/1-12/31/15 8,904 - 8,904 Other Grant 1/1-12/31/15 86,767 - 86,767

9,693,028$ -$ 9,693,028$

Note: Northwest Colorado Legal Services Project included in each type of grant.

COLORADO LEGAL SERVICESSUMMARY OF GRANTS AND CONTRACTS



Schedule III

Non Basic Migrant Native Am Other * Total LSC 2015 2014

SUPPORT: 4,402,735$ 148,559$ 96,270$ 101,662$ 4,749,226$ 9,151,163$ 13,900,389$ 12,989,995$ EXPENSES:

Attorney Salaries 1,607,388 43,021 26,138 38,656 1,715,203 2,178,282 3,893,485 3,728,685 Paralegal Salaries 447,489 18,639 6,826 4,348 477,302 1,284,952 1,762,254 1,729,497 Other Salaries 857,649 2,208 - 1,687 861,544 382,144 1,243,688 1,161,199 Total Salaries 2,912,526 63,868 32,964 44,691 3,054,049 3,845,378 6,899,427 6,619,381 Employee Benefits 880,468 46,996 34,320 19,672 981,456 754,269 1,735,725 1,655,852 Temporary Help 5,171 - - - 5,171 3,124 8,295 16,468 Donated Services - - - - - 2,434,512 2,434,512 2,601,350

Total Personnel 3,798,165 110,864 67,284 64,363 4,040,676 7,037,283 11,077,959 10,893,051 Rent & Maintenance 386,157 24,696 14,282 4,309 429,444 349,078 778,522 769,978 Equipment Rental 16,493 - - - 16,493 16,879 33,372 40,353 Consumable Supplies 55,942 272 2,125 7,534 65,873 49,462 115,335 130,855 Training & Travel 91,059 4,256 4,483 10,434 110,232 94,432 204,664 192,910 Telephone 49,983 151 1,670 3,025 54,829 63,412 118,241 111,565 Insurances 13,897 967 1,300 - 16,164 20,344 36,508 20,429 Contractual Services 60,501 1,154 1,054 2,244 64,953 155,674 220,627 291,023 Books & Periodicals 26,544 737 1,506 83 28,870 18,921 47,791 54,744 Litigation 49,320 5,033 521 7,539 62,413 56,814 119,227 123,883 Depreciation - - - 6,733 6,733 41,223 47,956 38,739 Other Operating 41,082 429 2,045 1,761 45,317 204,708 250,025 332,998

Total Non-personnel 790,978 37,695 28,986 43,662 901,321 1,070,947 1,972,268 2,107,477 Total Expenses 4,589,143 148,559 96,270 108,025 4,941,997 8,108,230 13,050,227 13,000,528 Funds Returned to LSC - - - (11,115) (11,115) - (11,115) -

Change in Net Assets (186,408) - - (17,478) (203,886) 1,042,933 839,047 (10,533) Net Assets - Beginning of Year 202,086 - - 76,341 278,427 3,826,893 4,105,320 4,115,853 Net Assets - End of Year 15,678$ -$ -$ 58,863$ 74,541$ 4,869,826$ 4,944,367$ 4,105,320

* Technology Initiative Grant, Interest Income ,Attorney Fees and ProBono Innovation Grant.

TOTAL

COLORADO LEGAL SERVICES SCHEDULE OF SUPPORT, EXPENDITURES AND CHANGES IN NET ASSETS

For the Year Ended December 31, 2015(With Summarized Totals for the Year Ended December 31, 2014)

LSC


Schedule IV

TIG-11074 TIG-12074Attorney

Fee Interest PBIF Property Total Grants and Contracts 746$ -$ 29,821$ -$ 69,524$ -$ 100,091$ Interest Income - - - 1,571 - - 1,571 Total 746 - 29,821 1,571 69,524 - 101,662 PERSONNEL EXPENSESLawyers - - - - 38,656 - 38,656 Paralegal - 464 - - 3,884 - 4,348 Other - 1,546 - - 141 - 1,687 Employee Benefits - 1,367 3,141 336 14,828 - 19,672 Total Personnel Expenses - 3,377 3,141 336 57,509 - 64,363 Rent & Maintenance - (378) 3,943 - 744 - 4,309 Consumable Supplies - - 7,245 - 289 - 7,534 Telephone 7 2,775 243 3,025 Training & Travel - - 4,865 - 5,569 - 10,434 Contractual Services - 2,000 - - 244 - 2,244 Books & Periodicals - - 83 - - - 83 Litigation - - 6,304 1,235 - - 7,539 Depreciation - - - - - 6,733 6,733 Other Operating - 1,465 - 296 - 1,761 Total Non Personnel Expenses - 1,629 26,680 1,235 7,385 6,733 43,662 TOTAL EXPENSES - 5,006 29,821 1,571 64,894 6,733 108,025 Revenues Over / (Under) Expenditures 746 (5,006) - - 4,630 (6,733) (6,363)

- Acquisition of Property - - - - (767) 767 - Return to LSC - (11,115) - - - - (11,115) Net other Changes - (11,115) - - (767) 767 (17,478) CHANGE IN NET ASSETS 746 (16,121) - - 3,863 (5,966) (17,478) - Net Assets - Beginning of Year (746) 16,121 - - 34,390 26,576 76,341 Net Assets - End of Year -$ -$ -$ -$ 38,253$ 20,610$ 58,863$

COLORADO LEGAL SERVICES SCHEDULE OF SUPPORT, EXPENDITURES AND CHANGES IN NET ASSETS (CONTINUED)


LSC OTHER


Source Period Project CFDA * Receipts Expenses Legal Services Corporation 1/1-12/31/15 Civil Legal Services 9.706060 4,717,834$ 4,953,112$ Depart of Health and Human Svcs 1/1-12/31/15 Denver Regional Council of Gov. 93.044 447,347 447,347 1/1-12/31/15 Grand Junction Aging Services 93.044 162,257 162,257

1/1-12/31/15 Pueblo Aging Services 93.044 68,352 68,352 1/1-12/31/15 Pikes Peak Area Council of Gov. 93.044 39,398 39,398 1/1-12/31/15 Boulder Area Aging Region XII 93.044 36,954 36,954 1/1-12/31/15 Greeley Aging Services 93.044 22,875 22,875 1/1-12/31/15 Northwest - Area Aging Region XII & XI 93.044 6,636 6,636 1/1-12/31/15 Upper Ark River Aging Svcs 93.044 4,387 4,387 1/1-12/31/15 South Central Colorado Seniors, Inc 93.044 4,620 4,620

792,826 792,826 Depart of Health and Human Svcs 1/1-12/31/15 Rescue/Restore Victims of Human Trafficking 93.598 232,438 232,438 Dept of Justice VOCA Office 1/1-12/31/15 Civil Legal Services for Victims 16.575 136,661 136,661 Bureau of Justice Assist (OJP-BJA) 1/1-12/31/15 Tribal Civil Legal Assistance 16.815 15,724 15,724 Dept of Justice OVC Office 1/1-12/31/15 Services for Victims of Human Trafficking 16.320 150,355 150,355

6,045,838$ 6,281,116$ * Catalog of Federal Domestic Assistance

Schedule V

TOTAL

COLORADO LEGAL SERVICESSCHEDULE OF EXPENDITURES OF FEDERAL AWARDS




NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

DECEMBER 31, 2015

17

EXPENDITURES OF FEDERAL AWARDS

General

The accompanying schedule of expenditures of federal awards includes the federal grant activity

of the Colorado Legal Services (“CLS”). All federal financial assistance received by the

reporting entity directly from federal agencies, as well as federal financial assistance passed

through other government agencies, is included on the schedule.

Basis of presentation

The accompanying schedule of expenditures of federal awards is presented using the accrual

basis of accounting. The information in this schedule is presented in accordance with the

requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit

Organizations. Therefore, some amounts presented in this schedule may differ from amounts

presented in, or used in the preparation of, the basic financial statements. Federal financial

assistance provided to subrecipients is treated as an expenditure when it is paid to the

subrecipient.

18


PRIVATE ATTORNEY INVOLVEMENT

The following schedule reflects the expenditure of not less than an amount equal to 12.5%

of CLS’ basic grant from the Legal Services Corporation to support the involvement of

private attorneys in the delivery of legal services to income eligible program clients.

SALARY AND FRINGE: Documented personnel expenses of designated

program staff .........................................................................................................................

2015

$119,322

OPERATING EXPENSES: Actual space costs and other non-personnel expenses

directly attributable to private attorney involvement ............................................................

33,635

CONTRACTUAL AGREEMENTS: Actual contractual payments to private

attorneys to represent income eligible program clients .........................................................

62,138

NORTHWEST COLORADO LEGAL SERVICES PROJECT: Costs for staff

salaries, fringe and non-personnel costs for the support of the provision of pro

bono services and contract payments to private attorneys for representation of

income eligible program clients in eleven Colorado mountain counties ...............................

348,183

TOTAL EXPENDITURE

563,278

TOTAL REQUIREMENT

550,295

EXCESS

$ 12,983

Schedule VI VvvvvvVVVVVVIVFVVVVIVI




Brighton, CO 80601

PHONE (720) 839-6458 www.GreenCPAfirm.com



REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM; REPORT ON

INTERNAL CONTROL OVER COMPLIANCE




Report on Compliance for Each Major Federal Program

We have audited Colorado Legal Services compliance with the types of compliance requirements

described in the OMB Circular A-133 Compliance Supplement that could have a direct and material

effect on each of Colorado Legal Services major federal programs for the year ended December 31,

2015. Colorado Legal Services major federal programs are identified in the summary of auditor’s

results section of the accompanying schedule of findings and questioned costs.

Management’s Responsibility

Management is responsible for the compliance with the requirements of laws, regulations, contracts,

and grants applicable to each of its major federal programs.

Auditor’s Responsibility

Our responsibility is to express an opinion on compliance for each of Colorado Legal Services major

federal programs based on our audit of the types of compliance requirements referred to above. We

conducted our audit of compliance in accordance with auditing standards generally accepted in the

United States of America; the standards applicable to financial audits contained in Government

Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133,

Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB

Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether

noncompliance with the types of compliance requirements referred to above that could have a direct

and material effect on a major federal program occurred. An audit includes examining, on a test basis,

evidence about Colorado Legal Services compliance with those requirements and performing such

other procedures as we considered necessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for each major

federal program. However, our audit does not provide a legal determination of Colorado Legal Services

compliance.

Opinion on Each Major Federal Program

In our opinion, Colorado Legal Services complied, in all material respects, with the types of compliance

requirements referred to above that could have a direct and material effect on each of its major federal

programs for the year ended December 31, 2015.

20

Report on Internal Control over Compliance

Management of Colorado Legal Services is responsible for establishing and maintaining effective

internal control over compliance with the types of compliance requirements referred to above. In

planning and performing our audit of compliance, we considered Colorado Legal Services internal

control over compliance with the types of requirements that could have a direct and material effect on a

major federal program to determine the auditing procedures that are appropriate in the circumstances

for the purpose of expressing an opinion on compliance for each major federal program and to test and

report on internal control over compliance in accordance with OMB Circular A-133, but not for the

purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly,

we do not express an opinion on the effectiveness of Colorado Legal Services internal control over

compliance.

A deficiency in internal control over compliance exists when the design or operation of a control over

compliance does not allow management or employees, in the normal course of performing their

assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance

requirement of a federal program on a timely basis. A material weakness in internal control over

compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such

that there is a reasonable possibility that material noncompliance with a type of compliance requirement

of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant

deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in

internal control over compliance with a type of compliance requirement of a federal program that is less

severe than a material weakness in internal control over compliance, yet important enough to merit

attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in the first

paragraph of this section and was not designed to identify all deficiencies in internal control over

compliance that might be deficiencies, significant deficiencies, or material weaknesses. We did not

identify any deficiencies in internal control over compliance that we consider to be material

weaknesses, however material weaknesses may exist that have not been identified.

The purpose of this report on internal control over compliance is solely to describe the scope of our

testing of internal control over compliance and the results of that testing based on the requirements of

OMB Circular A-133. Accordingly, this report is not suitable for any other purpose.

April 8, 2016

Brighton, Colorado




Brighton, CO 80601

PHONE (720) 839-6458 www.GreenCPAfirm.com



REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON

COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING

STANDARDS




We have audited, in accordance with the auditing standards generally accepted in the United States of

America and the standards applicable to financial audits contained in Government Auditing Standards

issued by the Comptroller General of the United States, the financial statements of Colorado Legal

Services which comprise the statement of financial position, as of December 31, 2015, and the related

statement of activities and cash flows for the year then ended and the related notes to the financial

statements and have issued our report thereon dated April 8, 2016.

Internal Control Over Financial Reporting

In planning and performing our audit of the financial statements, we considered Colorado Legal

Services internal control over financial reporting (internal control) to determine the audit procedures

that are appropriate in the circumstances for the purpose of expressing our opinion on the financial

statements, but not for the purpose of expressing an opinion on the effectiveness of Colorado Legal

Services internal control. Accordingly, we do not express an opinion on the effectiveness of Colorado

Legal Services internal control.

A deficiency in internal control exists when the design or operation of a control does not allow

management or employees, in the normal course of performing their assigned functions, to prevent, or

detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a

combination of deficiencies, in internal control, such that there is a reasonable possibility that a material

misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a

timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal

control that is less severe than a material weakness, yet important enough to merit attention by those

charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph of this

section and was not designed to identify all deficiencies in internal control that might be material

weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any

deficiencies in internal control that we consider to be material weaknesses. However, material

weaknesses may exist that have not been identified.

22

Compliance and Other Matters

As part of obtaining reasonable assurance about whether Colorado Legal Services financial statements

are free from material misstatement, we performed tests of its compliance with certain provisions of

laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and

material effect on the determination of financial statement amounts. However, providing an opinion on

compliance with those provisions was not an objective of our audit, and accordingly, we do not express

such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that

are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control and

compliance and the results of that testing, and not to provide an opinion on the effectiveness of the

entity’s internal control or on compliance. This report is an integral part of an audit performed in

accordance with Government Auditing Standards in considering the entity’s internal control and

compliance. Accordingly, this communication is not suitable for any other purpose.

April 8, 2016

Brighton, Colorado

23

SCHEDULE OF FINDINGS AND QUESTIONED COSTS

December 31, 2015

Section I – Summary of Auditor’s Results

FINANCIAL STATEMENTS

Type of Auditors Report Issued: UNMODIFIED

Internal Control over Financial Reporting:

Material weakness identified? No

Significant deficiencies identified? None Reported

Noncompliance material to financial statement noted? No

FEDERAL AWARDS

Internal control over major programs:

Material weakness identified? No

Significant deficiencies identified? None Reported

Type of Auditor’s Report issued

on Compliance for Major Programs: UNMODIFIED

Any Audit findings disclosed that are required to be reported

In accordance with section 510 (a) of Circular A-133? No

Identification of Major Programs:

Federal Program or Cluster: CFDA # 9.706060 Legal Services Corporation

Dollar threshold used to distinguish between Type A

and Type B programs: $750,000

Auditee qualified as low-risk? Yes

SECTION II FINANCIAL STATEMENT FINDINGS

Current Year Audit Findings: None

Prior Year Audit Findings: None

SECTION III FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS

Current Year Audit Findings: None

Prior Year Audit Findings: None


2014-2015 INCOME GUIDELINES

Size of Family Yearly Income Monthly Income 2014 2015

2014 2015

1 14,588 14,713 1,216 1,226 2 19,663 19,913 1,639 1,659 3 24,738 25,113 2,062 2,093 4 29,813 30,313 2,484 2,526 5 34,888 35,513 2,907 2,959 6 39,963 40,713 3,330 3,393 7 45,038 45,913 3,753 3,826 8 50,113 51,113 4,176 4,259

Each Additional Dependent 5,075 5,200 423 433

These guidelines are based on gross income.

Colorado Legal Services Board of Directors 2015 Chair: Tina Smith Vice Chair: John Frey Treasurer: Larry Gaddis Secretary: Mackenzie O’Shea

Sharon Cochran Aurora, Colorado Attorney, Sam Cary Bar Assoc. Pete Cordova Salida, Colorado Attorney, Colorado Bar Assoc. Jerome DeHerrera Denver Public Schools Denver, Colorado Attorney, Colorado Bar Assoc. John P. Frey Frey Plock & Root, LLC Fort Collins, Colorado Attorney, Colorado Bar Assoc. Larry Gaddis Gaddis Kin & Herd PC Colorado Springs, Colorado Attorney, Colorado Bar Assoc. Paula Greisen King & Greisen, LLP Denver, Colorado Attorney, Colorado Bar Assoc. Trudee Gurley Gurley Law Group Grand Junction, Colorado Attorney, Colorado Bar Assoc. Patricia Hall Maynes Bradford Shipps, Et Al Durango, Colorado Attorney, Colorado Bar Assoc. Dorothy Hensley Longmont, Colorado Client Eligible Board Member Boulder County Agency on Aging Nancy Hijar Clifton, Colorado Client Eligible Board Member Western Slope Center for Children

Kenzo Kawanabe Davis Graham & Stubbs, LLP Denver, Colorado Attorney, Colorado Bar Assoc. Regina Kazeck Alamosa, Colorado Client Eligible Board Member La Puente Ellen Kucera Salida, Colorado Client Eligible Board Member The Alliance Against Domestic Abuse John Livingston, Jr. Magistrate, retired Denver, Colorado Attorney, Colorado Bar Assoc. Kim Lord Packard and Dierking, LLC Boulder, Colorado Attorney, Colorado Bar Assoc. Angela Martinez La Junta, Colorado Client Eligible Board Member Arkansas Valley Farmworkers’ Services Coalition Harry Barton (Bart) Mendenhall, II Mendenhall & Malouff Rocky Ford, Colorado Attorney, Colorado Bar Assoc. Kymberly Merrick Craig, Colorado Client Eligible Board Member Moffat County United Way Term: 2016 Meredith Munro King & Greisen, LLP Denver, Colorado Attorney, Colorado Bar Assoc. Term: 2018

MacKenzie O’Shea Greeley, Colorado Client Eligible Board Member Project WISE Meshach Rhoades Armstrong Teasdale Denver, Colorado Attorney, Colo. Hispanic Bar Assoc. Bruce Sattler Faegre & Benson, retired Denver, Colorado Attorney, Colorado Bar Assoc. Tina Smith Denver, Colorado Client Eligible Board Member AFDC Coalition Amber Springstead Fort Collins, Colorado Client Eligible Board Member Mathews House Alan C. Stine Aurora Municipal Court Aurora, Colorado Attorney, Colorado Bar Assoc. Kara Veitch Denver, Colorado Attorney, Colo. Women’s Bar Assoc.

2015 ANNUAL REPORT COLORADO LEGAL SERVICESusers.frii.com/cls/CLS Annual Report 2015.pdfstatements of...

Documents

Transcript of 2015 ANNUAL REPORT COLORADO LEGAL SERVICESusers.frii.com/cls/CLS Annual Report 2015.pdfstatements of...