2024-05-14T11:25:01-05:00 2023-06-30 420714325 RSM US LLP 4 TIMES SQUARE NEW YORK NY 10036 990 2022-07-01 135562265 THE LEGAL AID SOCIETY LEGA 2125773300 199 WATER ST 6TH FLOOR NEW YORK NY 10038 LAUREN SICILIANO CHIEF OPERATING OFFICER 2125773300 2024-05-14 1 LAUREN SICILIANO 999009999 0 LYNNE JOHNSON P00757336 2123721000 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z X ZACHARY W CARTER 199 WATER ST 6TH FLOOR NEW YORK NY 10038 378818474 0 X WWW.LEGAL-AID.ORG X 1876 NY TO PROVIDE QUALITY LEGAL REPRESENTATION TO LOW-INCOME NEW YORKERS 62 62 2411 2046 0 0 351146070 370268776 42592 136502 366132 1212544 -158527 4967124 351396267 376584946 0 0 0 0 294721325 314070970 91192 106324 1840058 60050684 62981557 354863201 377158851 -3466934 -573905 149533601 485982308 143855524 476770007 5678077 9212301 X THE LEGAL AID SOCIETY IS A PRIVATE, NOT-FOR-PROFIT LEGAL SERVICES ORGANIZATION, THE OLDEST AND LARGEST IN THE NATION, DEDICATED SINCE 1876 TO PROVIDING QUALITY LEGAL REPRESENTATION TO LOW-INCOME NEW YORKERS. (MISSION CONTINUED ON SCHEDULE O)IT IS DEDICATED TO ONE SIMPLE BUT POWERFUL BELIEF: THAT NO NEW YORKER SHOULD BE DENIED ACCESS TO JUSTICE BECAUSE OF POVERTY. DURING THE YEAR, THE SOCIETY HANDLED MORE THAN 195,359 INDIVIDUAL CASES AND MATTERS AND PROVIDED A COMPREHENSIVE RANGE OF LEGAL SERVICES IN THREE AREAS: THE CIVIL, CRIMINAL AND JUVENILE RIGHTS PRACTICES. UNLIKE THE SOCIETY'S CRIMINAL AND JUVENILE RIGHTS PRACTICES, WHICH ARE LEGALLY MANDATED AND SUPPORTED BY THE GOVERNMENT, THE CIVIL PRACTICE RELIES HEAVILY ON PRIVATE CONTRIBUTIONS. 0 0 206696085 CRIMINAL PRACTICE - REPRESENTED NYC INDIGENT CLIENTS INVOLVING CRIMINAL DEFENSE TRIAL, APPELLATE, POST-CONVICTION AND PAROLE REVOCATION DEFENSE MATTERS. IT IS ESTIMATED THAT THE CRIMINAL PRACTICE WORKED ON APPROXIMATELY 123,007 CLIENT MATTERS THIS YEAR. 94651677 136502 CIVIL PRACTICE - PROVIDED CIVIL LEGAL ASSISTANCE TO LOW-INCOME NEW YORKERS AND WORKED ON APPROXIMATELY 50,000 CLIENT MATTERS THIS YEAR. 49335117 JUVENILE RIGHTS PRACTICE - REPRESENTED CHILDREN AND YOUNG ADULTS WHO ARE THE SUBJECT OF ABUSE AND NEGLECT, DELINQUENCY AND OTHER MATTERS IN THE NYC FAMILY COURT. IT IS ESTIMATED THAT THE JUVENILE RIGHTS PRACTICE WORKED ON APPROXIMATELY 22,352 ONGOING CLIENT MATTERS THIS YEAR. 350682879 1 1 0 1 0 0 0 0 1 1 1 0 0 1 1 1 1 0 0 0 0 0 0 1 1 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 385 0 1 2411 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 62 62 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 CT NJ NY X X X LINDSEY OATES 2125773300 199 WATER ST 6TH FLOOR NEW YORK NY 10038 X RICHARD F ALBERT DIRECTOR 1.00 X 0 0 0 DEBORAH N ARCHER DIRECTOR 1.00 X 0 0 0 CHRISTOPHER D BELELIEU DIRECTOR 1.00 X 0 0 0 BARRY A BOHRER DIRECTOR 1.00 X 0 0 0 LARA S BUCHWALD DIRECTOR 1.00 X 0 0 0 JOHN K CARROLL DIRECTOR 1.00 X 0 0 0 NANCY CHUNG DIRECTOR 1.00 X 0 0 0 EVA W COLE DIRECTOR 1.00 X 0 0 0 ROGER A COOPER DIRECTOR 1.00 X 0 0 0 SARAH COYNE DIRECTOR (FROM 1/18/23) 1.00 X 0 0 0 JENNA M DABBS DIRECTOR 1.00 X 0 0 0 MATTHEW DILLER DIRECTOR 1.00 X 0 0 0 JUNE S DIPCHAND DIRECTOR 1.00 X 0 0 0 SCOTT A EDELMAN DIRECTOR 1.00 X 0 0 0 MAURICIO ESPANA DIRECTOR (FROM 1/18/23) 1.00 X 0 0 0 NATASHA I FAPOHUNDA DIRECTOR 1.00 X 0 0 0 EDWARD FLANDERS DIRECTOR 1.00 X 0 0 0 JEFFREY A FUISZ DIRECTOR 1.00 X 0 0 0 MATTHEW FURMAN DIRECTOR 1.00 X 0 0 0 CHRISTOPHER L GARCIA DIRECTOR (THRU 9/28/22) 1.00 X 0 0 0 JEFFREY GLEN DIRECTOR 1.00 X 0 0 0 LINDA C GOLDSTEIN DIRECTOR (THRU 1/1/23) 1.00 X 0 0 0 MIA N GONZALEZ DIRECTOR 1.00 X 0 0 0 MEAGHAN GRAGG DIRECTOR 1.00 X 0 0 0 CAROL GREENE-VINCENT DIRECTOR 1.00 X 0 0 0 ADAM HAKKI DIRECTOR 1.00 X 0 0 0 DAVID G HILLE DIRECTOR 1.00 X 0 0 0 RICHARD F HANS DIRECTOR 1.00 X 0 0 0 ELAI KATZ DIRECTOR 1.00 X 0 0 0 ATIF KHAWAJA DIRECTOR 1.00 X 0 0 0 MARVIN KRISLOV DIRECTOR 1.00 X 0 0 0 GILLIAN LESTER DIRECTOR 1.00 X 0 0 0 AARON R MARCU DIRECTOR 1.00 X 0 0 0 J KEVIN MCCARTHY DIRECTOR 1.00 X 0 0 0 JOAN MCPHEE DIRECTOR 1.00 X 0 0 0 PERRY A NAPOLITANO DIRECTOR 1.00 X 0 0 0 LYNN K NEUNER DIRECTOR 1.00 X 0 0 0 AMANDA T PEREZ DIRECTOR (FROM 1/18/23) 1.00 X 0 0 0 CHARLES C PLATT DIRECTOR 1.00 X 0 0 0 PATRICK T QUINN DIRECTOR 1.00 X 0 0 0 SHARYL A REISMAN DIRECTOR 1.00 X 0 0 0 ALYSSA ROWER DIRECTOR 1.00 X 0 0 0 DANIEL RUBENS DIRECTOR 1.00 X 0 0 0 ANTONY L RYAN DIRECTOR 1.00 X 0 0 0 WILLIAM SAVITT DIRECTOR 1.00 X 0 0 0 PAUL H SCHOEMAN DIRECTOR 1.00 X 0 0 0 BART R SCHWARTZ DIRECTOR 1.00 X 0 0 0 WILLIAM SCHWARTZ DIRECTOR 1.00 X 0 0 0 L KEVIN SHERIDAN JR DIRECTOR 1.00 X 0 0 0 RACHEL SHERMAN DIRECTOR 1.00 X 0 0 0 TIFFANY J SMITH DIRECTOR 1.00 X 0 0 0 AUDRA J SOLOWAY DIRECTOR 1.00 X 0 0 0 JOSEPH L SORKIN DIRECTOR 1.00 X 0 0 0 GARY STEIN DIRECTOR (THRU 6/30/23) 1.00 X 0 0 0 RICHARD STRASSBERG DIRECTOR 1.00 X 0 0 0 DINA GANZ TRAUGOT DIRECTOR (THRU 3/16/23) 1.00 X 0 0 0 KIM A WALKER DIRECTOR (FROM 1/18/23) 1.00 X 0 0 0 CHARLES WEINSTEIN DIRECTOR 1.00 X 0 0 0 PETER M WILLIAMS DIRECTOR 1.00 X 0 0 0 JAMIE L WINE DIRECTOR 1.00 X 0 0 0 ALAN LEVINE PRESIDENT 10.00 X X 0 0 0 DAVID GREENWALD TREASURER 10.00 X X 0 0 0 ZACHARY W CARTER CHAIRMAN 10.00 X X 0 0 0 THOMAS M CERABINO VICE CHAIR (THRU 12/14/22) 1.00 X X 0 0 0 MARK P GOODMAN VICE CHAIR 1.00 X X 0 0 0 TRACY RICHELLE HIGH VICE CHAIR 1.00 X X 0 0 0 SARA E MOSS VICE CHAIR (THRU 12/14/22) 1.00 X X 0 0 0 BRADLEY I RUSKIN VICE CHAIR 1.00 X X 0 0 0 SCOTT A ROSENBERG GENERAL COUNSEL & SECRETARY 35.00 X 236821 0 88882 PREMALI SHAH CHIEF FINANCIAL OFFICER 35.00 X 200686 0 69812 LAUREN SICILIANO CHIEF OPERATING OFFICER (AS OF 8/1/22) 35.00 X 195302 0 38840 TWYLA J CARTER ATTORNEY-IN-CHIEF/CEO (FROM 8/1/22) 35.00 X 148912 0 36733 ADRIENE L HOLDER ATTORNEY-IN-CHIEF-CIVIL 35.00 X 241555 0 38078 DAWNE A MITCHELL ATTORNEY-IN-CHIEF-JRP 35.00 X 236741 0 74192 JUSTINE LUONGO ATTORNEY-IN-CHARGE-CDP 35.00 X 235187 0 79554 SURYA SAYED-GANGULY CHIEF INFORMATION OFFICER 35.00 X 199342 0 74422 LOUIS S SARTORI CHIEF COUNSEL, PRO BONO PRACTICE 35.00 X 188977 0 66999 IRWIN SHAW ATTORNEY-IN-CHARGE-BOROUGH 35.00 X 187839 0 11766 JASON WU ATTORNEY-IN-CHARGE 35.00 X 187045 0 65059 DAVID E LOFTIS ATTORNEY-IN-CHARGE 35.00 X 184281 0 68702 JANET SABEL FORMER ATTORNEY-IN-CHIEF/CEO 0.00 X 195504 0 -175797 2638192 0 537242 737 1 1 0 TANDYM GROUP LLC 675 THIRD AVENUE 5FL NEW YORK NY 10017 TEMPORARY SERVICES 1136401 ACCOUNTEMPS 12400 COLLECTION CENTER DRIVE CHICAGO IL 60693 TEMPORARY SERVICES 903269 AMERICAN MAINTENANCE & JANITORIAL SERVIC 101 WEST 23RD STREET 133 NEW YORK NY 10011 OFFICE CLEANING SERVICES 767524 KFORCE INC PO BOX 277997 ATLANTA GA 30384 TEMPORARY SERVICES 569373 ADP PO BOX 842875 BOSTON MA 02284 PAYROLL PROCESSING FEES/HR FEES 568258 21 1823 3067553 349504330 17695070 102920 370268776 COURT AWARDS 541100 136502 136502 136502 1186472 1186472 1782880 1756808 26072 26072 26072 164600 3067553 476720 -312120 -312120 SETTLEMENT INCOME 900099 3884809 3884809 INSURANCE INCOME 900099 1246665 1246665 BENEFIT COST REIMBURSEMENTS 900099 80423 80423 67347 67347 5279244 376584946 136502 0 6179668 2095723 1965579 120923 9221 208525503 195586351 12030302 908850 28417861 26585676 1703268 128917 57985790 54247134 3475596 263060 17046093 15947236 1021536 77321 1768 1768 208385 208385 117583 117583 106324 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2945955 180001 20945 2345 292138 5443844 5939273 1688995814 337804 0.99470 0.99830 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME - 2018 AMOUNT: $ 2,886. 2019 AMOUNT: $ 20,945. 2020 AMOUNT: $ 2,345. 2021 AMOUNT: $ 169,018. 2022 AMOUNT: $ 67,347. SPECIAL EVENT INCOME - 2018 AMOUNT: $ 177,115. 2021 AMOUNT: $ 123,120. 2022 AMOUNT: $ 164,600. SETTLEMENT INCOME - 2022 AMOUNT: $ 3,884,809. INSURANCE INCOME - 2022 AMOUNT: $ 1,246,665. BENEFIT COST REIMBURSEMENTS - 2022 AMOUNT: $ 80,423. 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FUNDS ARE DEPOSITED IN THESE ESCROW ACCOUNTS TO SAFEGUARD CLIENT FUNDS PENDING THE RESOLUTION OF ROUTINE MATTERS. PART V, LINE 4: CAPITAL GAINS AND/OR INCOME GENERATED BY THE LEGAL AID SOCIETY ENDOWMENT FUNDS MAY BE USED, CONSISTENT WITH THE NEW YORK PRUDENT MANAGEMENT OF INSTITUTIONAL FUNDS ACT AND THE SOCIETY'S INVESTMENT AND EXPENDITURE POLICY STATEMENT FOR THE LEGAL AID SOCIETY'S ENDOWMENT, AND TO THE EXTENT CONSISTENT WITH DONOR RESTRICTIONS, WHERE APPLICABLE, TO SUPPORT CIVIL LEGAL ASSISTANCE AND REPRESENTATION FOR CLIENTS OF THE SOCIETY. PART X, LINE 2: THE SOCIETY IS QUALIFIED AS A SECTION 501(C)(3) TAX-EXEMPT ORGANIZATION UNDER SECTION 501(A) OF THE INTERNAL REVENUE CODE (THE IRC) AND, ACCORDINGLY, IS NOT SUBJECT TO FEDERAL INCOME TAXES. AS A NOT-FOR-PROFIT ORGANIZATION, THE SOCIETY IS ALSO EXEMPT FROM NEW YORK STATE AND NEW YORK CITY SALES AND INCOME TAXES. THE SOCIETY HAS BEEN CLASSIFIED AS A PUBLICLY SUPPORTED CHARITABLE ORGANIZATION UNDER SECTION 509(A)(1) OF THE IRC AND QUALIFIES FOR THE MAXIMUM CHARITABLE CONTRIBUTION DEDUCTION FOR DONORS. MANAGEMENT EVALUATED THE SOCIETY'S INCOME TAX POSITIONS AND CONCLUDED THAT THE SOCIETY HAD TAKEN NO UNCERTAIN INCOME TAX POSITIONS THAT REQUIRE ADJUSTMENTS OR DISCLOSURES TO THE FINANCIAL STATEMENTS. GENERALLY, THE SOCIETY IS NOT SUBJECT TO INCOME TAX EXAMINATIONS BY THE U.S. FEDERAL, STATE OR LOCAL TAX AUTHORITIES FOR YEARS BEFORE 2020, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. PART XI, LINE 2D - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING SERVICES NETTED WITH REVENUE -106,324. INVESTMENT MANAGEMENT FEES NETTED WITH REVENUE -113,226. PENSION-RELATED CHANGES OTHER THAN NET PERIODIC COSTS 6,299,643. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE GRANTS RECEIVABLE 2,666,987. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING SERVICES NETTED WITH REVENUE 106,324. X X X X X X X 1 RAIOLA CO INC 1201 BROADWAY SUITE 511 NEW YORK NY 10001 EVENT PLANNING 0 3185608 42500 3030269 ONESOURCE PRODUCTION LLC 38590 BETTIS DRIVE HAMILTON VA 20158 DIRECT MAILING 0 173348 63824 109524 3358956 106324 3139793 NY NJ CT SOJ AWARD DINNER 3185608 3044768 140840 239477 209156 WINTER BENEFIT 46545 22785 23760 25087 3000 3232153 3067553 164600 264564 212156 476720 -312120 X X X X 1 0 0 0 0 0 0 0 0 SCOTT A ROSENBERG GENERAL COUNSEL & SECRETARY 231347 0 0 0 5474 0 10489 0 78393 0 325703 0 0 0 JUSTINE LUONGO ATTORNEY-IN-CHARGE-CDP 230217 0 0 0 4970 0 16231 0 63323 0 314741 0 0 0 DAWNE A MITCHELL ATTORNEY-IN-CHIEF-JRP 231771 0 0 0 4970 0 14632 0 59560 0 310933 0 0 0 ADRIENE L HOLDER ATTORNEY-IN-CHIEF-CIVIL 236585 0 0 0 4970 0 15595 0 22483 0 279633 0 0 0 SURYA SAYED-GANGULY CHIEF INFORMATION OFFICER 199252 0 0 0 90 0 13525 0 60897 0 273764 0 0 0 PREMALI SHAH CHIEF FINANCIAL OFFICER 200626 0 0 0 60 0 13525 0 56287 0 270498 0 0 0 LOUIS S SARTORI CHIEF COUNSEL, PRO BONO PRACTICE 185219 0 0 0 3758 0 10712 0 56287 0 255976 0 0 0 DAVID E LOFTIS ATTORNEY-IN-CHARGE 177082 0 0 0 7199 0 12415 0 56287 0 252983 0 0 0 JASON WU ATTORNEY-IN-CHARGE 148649 0 0 0 38396 0 10179 0 54880 0 252104 0 0 0 LAUREN SICILIANO CHIEF OPERATING OFFICER (AS OF 8/1/22) 195257 0 0 0 45 0 15790 0 23050 0 234142 0 0 0 IRWIN SHAW ATTORNEY-IN-CHARGE-BOROUGH 185763 0 0 0 2076 0 -47315 0 59081 0 199605 0 0 0 TWYLA J CARTER ATTORNEY-IN-CHIEF/CEO (FROM 8/1/22) 113644 0 0 0 35268 0 16385 0 20348 0 185645 0 0 0 JANET SABEL FORMER ATTORNEY-IN-CHIEF/CEO 103544 0 0 0 91960 0 -176943 0 1146 0 19707 0 0 0 PART I, LINE 4A JANET SABEL, FORMER ATTORNEY-IN-CHIEF & CEO, PARTICIPATED IN THE LEGAL AID SOCIETY'S VOLUNTARY RETIREMENT PROGRAM. ON MAY 31, 2022, JANET LEFT THE ORGANIZATION AND RECEIVED $50,000 UNDER THIS PROGRAM. THIS AMOUNT IS INCLUDED ON PART II, COLUMN B(III). FORM 990, PART VII, COLUMN D & SCHEDULE J, PART II, COLUMN B(III): THE AMOUNT REPORTED IN OTHER REPORTABLE COMPENSATION FOR JASON WU INCLUDES DOMESTIC PARTNER IMPUTED INCOME. FORM 990, PART VII, COLUMN F & SCHEDULE J, PART II, COLUMN C: THE AMOUNTS REPORTED INCLUDE THE ESTIMATED INCREASE/DECREASE IN THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN ACCRUALS. X 14 102920 FMV 0 0 0 0 PART I, COLUMN (B): THE NUMBER REPORTED IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTIONS DURING THE YEAR. FORM 990, PART VI, SECTION A, LINE 6 THE LEGAL AID SOCIETY IS MADE UP OF CLASSES OF MEMBERS CONSISTING OF INDIVIDUALS, LAW FIRMS, CORPORATE MEMBERS, AND LAW STUDENTS, WHICH ARE BASED ON CONTRIBUTION AMOUNTS THAT ARE DOCUMENTED IN THE BY-LAWS. FORM 990, PART VI, SECTION A, LINE 7A EACH MEMBER REGISTERED ON THE LEGAL AID SOCIETY'S RECORDS FIFTY DAYS PRIOR TO A MEETING OF THE MEMBERS IS ENTITLED TO ONE VOTE ON EACH ISSUE PRESENTED AT SUCH MEETING. AT EACH ANNUAL MEETING OF THE MEMBERS, THE MEMBERS ARE REQUIRED TO ELECT A CLASS OF DIRECTORS. THE MEMBERS MAY, BUT ARE NOT REQUIRED TO, APPROVE THE FOLLOWING GOVERNANCE DECISIONS: (1) FILL ANY VACANCY ON THE BOARD OF DIRECTORS; (2) DETERMINE THE NUMBER OF DIRECTORS ON THE BOARD OF DIRECTORS; AND (3) AMEND THE BY-LAWS OF THE LEGAL AID SOCIETY. UNDER THE NEW YORK NOT-FOR-PROFIT CORPORATION LAW, THE MEMBERS OF A NOT-FOR-PROFIT CORPORATION ARE REQUIRED TO APPROVE CERTAIN MAJOR DECISIONS, SUCH AS A DECISION TO DISSOLVE THE CORPORATION OR MERGE IT WITH ANOTHER ENTITY, BUT THE SOCIETY DOES NOT BELIEVE THAT SUCH MAJOR DECISIONS THAT REQUIRE A VOTE OF THE MEMBERS AS A MATTER OF STATE LAW INVOLVE "GOVERNANCE DECISIONS" WITHIN THE MEANING OF QUESTION 7B. FORM 990, PART VI, SECTION B, LINE 11B THE SOCIETY'S 2022 FORM 990 WAS REVIEWED BY THE AUDIT COMMITTEE. IT WAS THEN DISTRIBUTED TO THE EXECUTIVE COMMITTEE AND TO THE BOARD OF DIRECTORS. THE EXECUTIVE COMMITTEE AND THE BOARD OF DIRECTORS WERE GIVEN AN OPPORTUNITY TO COMMENT BEFORE IT WAS FILED WITH THE IRS. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION CIRCULATES THE CONFLICT OF INTEREST POLICY ONCE PER YEAR, INQUIRES IF THERE ARE ANY CONFLICTS, AND COLLECTS RESPONSES FROM EACH NEW AND EXISTING BOARD MEMBER, OFFICER, AND KEY EMPLOYEE. BOARD MEMBERS, OFFICERS, AND KEY EMPLOYEES ARE ADVISED IN THE POLICY TO KEEP THE ORGANIZATION APPRISED OF ANY CHANGES OR CONFLICTS THAT ARISE DURING THE COURSE OF THE YEAR. A COVERED PERSON WITH A CONFLICT OF INTEREST MAY NOT BE PRESENT AT, OR PARTICIPATE IN, A BOARD OR COMMITTEE DELIBERATION OR VOTE ON THE MATTER GIVING RISE TO SUCH CONFLICT, AND MAY NOT ATTEMPT TO INFLUENCE IMPROPERLY THE DELIBERATION OR VOTING ON THE MATTER GIVING RISE TO SUCH CONFLICT. FORM 990, PART VI, SECTION B, LINE 15 THE SOCIETY TAKES THE FOLLOWING STEPS WHEN DETERMINING THE APPROPRIATE LEVEL OF COMPENSATION FOR ITS TOP MANAGEMENT OFFICIALS, OFFICERS AND KEY EMPLOYEES: 1. THE LEGAL AID SOCIETY'S HUMAN RESOURCES DEPARTMENT REVIEWS OUTSIDE REPORTS AND SURVEYS, SUCH AS THOSE AVAILABLE FROM SALARY.COM AND GUIDESTAR, TO DETERMINE THE AVERAGE COMPENSATION AND RANGE OF COMPENSATION CURRENTLY BEING PAID TO PERSONS IN SIMILAR POSITIONS IN THE NEW YORK STATE AREA. 2. THE HUMAN RESOURCES DEPARTMENT SUBMITS ITS FINDINGS AND SUGGESTS COMPENSATION AMOUNTS TO THE PRESIDENT AND ATTORNEY-IN-CHIEF OF THE LEGAL AID SOCIETY FOR THEIR REVIEW AND APPROVAL, WHO IN TURN CONSULT WITH THE COMPENSATION SUBCOMMITTEE OF THE EXECUTIVE COMMITTEE. 3. THE COMPENSATION SUBCOMMITTEE RECOMMENDS, TO THE BOARD OF DIRECTORS, THE ANNUAL COMPENSATION OF THE OFFICERS OF THE SOCIETY AND ANY KEY EMPLOYEE, WHO RECEIVES A SALARY OF GREATER THAN $199,000 PER YEAR, AND OVERSEES THE SETTING OF COMPENSATION FOR THE OTHER KEY EMPLOYEES. THE BOARD OF DIRECTORS DETERMINES THE ANNUAL COMPENSATION OF THE OFFICERS OF THE SOCIETY AND ANY KEY EMPLOYEE WHO RECEIVES A SALARY OF GREATER THAN $199,000 PER YEAR. NOT WITHSTANDING THE PROCEDURES OUTLINED ABOVE, THE ATTORNEY-IN-CHIEF(S) ARE NOT INVOLVED IN DECIDING THEIR OWN LEVEL OF COMPENSATION. THE PRESIDENT OF THE ORGANIZATION WAS NOT COMPENSATED FOR HIS SERVICES. FORM 990, PART VI, SECTION C, LINE 19 COPIES OF THE LEGAL AID SOCIETY'S AUDITED FINANCIAL STATEMENTS AND FORM 990 FILINGS ARE POSTED ON ITS WEBSITE, WWW.LEGAL-AID.ORG. THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CHARTER, BY-LAWS AND CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN 6104(D). FORM 990, PART VII THE ORGANIZATION, IN FULL TRANSPARENCY TO REPORTING, IS REPORTING ALL BENEFITS IN FULL IN PART VII, COLUMN F AND NOT APPLYING THE $10,000 PER ITEM EXCEPTION WHICH IS AVAILABLE FOR CERTAIN BENEFITS. FORM 990, PART VII, COLUMN F & SCHEDULE J, PART II, COLUMN C THE AMOUNTS REPORTED INCLUDE THE ESTIMATED INCREASE/DECREASE IN THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN ACCRUALS. FORM 990, PART VII, SECTION A & SCHEDULE J, PART II COMPENSATION FOR THESE EMPLOYEES INCLUDES AN ANNUAL ORGANIZATION-WIDE COST OF LIVING ADJUSTMENT AND VACATION BUY-BACK. FORM 990, PART XI, LINE 9: PENSION-RELATED CHANGES OTHER THAN NET PERIODIC COSTS 6,299,643. LOSS ON UNCOLLECTIBLE GRANTS RECEIVABLE -2,666,987.