2023-05-12T12:50:47-05:00 2022-06-30 420714325 RSM US LLP 4 TIMES SQUARE NEW YORK NY 10036 990 2021-07-01 135562265 THE LEGAL AID SOCIETY LEGA 2125773300 199 WATER ST 4006 NEW YORK NY 10038 PREMALI SHAH CHIEF FINANCIAL OFFICER 2125773300 2023-05-12 1 PREMALI SHAH 999009999 LYNNE JOHNSON P00757336 2123721000 3 AAL1 IAL1 2021 2023-04-26 12:10:37Z ZACHARY W CARTER 199 WATER ST 4006 NEW YORK NY 10038 353913850 0 X WWW.LEGAL-AID.ORG X 1876 NY TO PROVIDE QUALITY LEGAL REPRESENTATION TO LOW-INCOME NEW YORKERS 64 64 2304 2801 0 0 327003099 351146070 47374 42592 463516 366132 -151232 -158527 327362757 351396267 0 0 0 0 289509621 294721325 88187 91192 2004155 44640823 60050684 334238631 354863201 -6875874 -3466934 132073969 149533601 143189751 143855524 -11115782 5678077 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 185,260 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 187426558 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 109,830 CLIENT MATTERS THIS YEAR. 90480441 42592 CIVIL PRACTICE - PROVIDED CIVIL LEGAL ASSISTANCE TO LOW-INCOME NEW YORKERS AND WORKED ON APPROXIMATELY 51,500 CLIENT MATTERS THIS YEAR. 48790540 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 23,930 ONGOING CLIENT MATTERS THIS YEAR. 326697539 1 1 0 1 0 0 0 0 1 1 1 0 0 0 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 1 264 0 1 2304 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 64 64 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 PREMALI SHAH 2125773300 199 WATER ST 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 NICOLE ARGENTIERI DIRECTOR (THRU 5/31/22) 1.00 X 0 0 0 CHRISTOPHER D BELELIEU DIRECTOR 1.00 X 0 0 0 STEVEN M BIERMAN DIRECTOR (THRU 12/15/21) 1.00 X 0 0 0 BARRY A BOHRER DIRECTOR 1.00 X 0 0 0 ALVIN L BRAGG DIRECTOR (THRU 9/29/21) 1.00 X 0 0 0 LARA S BUCHWALD DIRECTOR 1.00 X 0 0 0 JOHN K CARROLL DIRECTOR (FROM 1/19/22) 1.00 X 0 0 0 NANCY CHUNG DIRECTOR (FROM 1/19/22) 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 JENNA M DABBS DIRECTOR (FROM 4/27/22) 1.00 X 0 0 0 MYLAN L DENERSTEIN DIRECTOR (THRU 1/14/22) 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 WILLIAM R DOUGHERTY DIRECTOR (THRU 6/30/22) 1.00 X 0 0 0 SCOTT A EDELMAN DIRECTOR 1.00 X 0 0 0 ELYSE ECHTMAN DIRECTOR (THRU 1/31/22) 1.00 X 0 0 0 NATASHA I FAPOHUNDA DIRECTOR (FROM 1/19/22) 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 (FROM 1/19/22) 1.00 X 0 0 0 CHRISTOPHER L GARCIA DIRECTOR 1.00 X 0 0 0 JEFFREY GLEN DIRECTOR (FROM 1/19/22) 1.00 X 0 0 0 LINDA C GOLDSTEIN DIRECTOR 1.00 X 0 0 0 MIA N GONZALEZ DIRECTOR (FROM 6/29/22) 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 DAVID J GREENWALD DIRECTOR 1.00 X 0 0 0 ADAM HAKKI DIRECTOR 1.00 X 0 0 0 JASON M HALPER DIRECTOR (THRU 6/29/22) 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 (FROM 12/15/21) 1.00 X 0 0 0 GILLIAN LESTER DIRECTOR 1.00 X 0 0 0 ADEEL A MANGI DIRECTOR (THRU 11/1/21) 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 THOMAS C MERIAM DIRECTOR (THRU 9/29/21) 1.00 X 0 0 0 PERRY A NAPOLITANO DIRECTOR 1.00 X 0 0 0 LYNN K NEUNER DIRECTOR (FROM 6/29/22) 1.00 X 0 0 0 CHARLES C PLATT DIRECTOR 1.00 X 0 0 0 PATRICK T QUINN DIRECTOR (FROM 6/29/22) 1.00 X 0 0 0 SHARYL A REISMAN DIRECTOR 1.00 X 0 0 0 ALYSSA ROWER DIRECTOR (FROM 6/29/22) 1.00 X 0 0 0 DANIEL RUBENS DIRECTOR (FROM 6/29/22) 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 (FROM 1/19/22) 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 (FROM 4/27/22) 1.00 X 0 0 0 RICHARD STRASSBERG DIRECTOR (FROM 6/29/22) 1.00 X 0 0 0 DINA GANZ TRAUGOT DIRECTOR 1.00 X 0 0 0 ANDREW M WASSERMAN DIRECTOR (THRU 1/14/22) 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 ZACHARY W CARTER CHAIRMAN (FROM 9/29/21) 10.00 X X 0 0 0 RICHARD J DAVIS CHAIRMAN (THRU 9/29/21) 10.00 X X 0 0 0 THOMAS M CERABINO VICE CHAIR 1.00 X X 0 0 0 DOUGLAS F CURTIS VICE CHAIR (THRU 12/15/21) 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 1.00 X X 0 0 0 BRADLEY I RUSKIN VICE CHAIR 1.00 X X 0 0 0 JANET SABEL ATTORNEY-IN-CHIEF/CEO (THRU 5/31/22) 35.00 X 248014 0 33058 ARCHANA D JAYARAM CHIEF OPERATING OFFICER (THRU 2/7/22) 35.00 X 219956 0 32324 SCOTT A ROSENBERG GENERAL COUNSEL 35.00 X 225136 0 5910 PREMALI SHAH CHIEF FINANCIAL OFFICER 35.00 X 169967 0 56828 JONATHAN S FISH INTERIM CHIEF FINANCIAL OFFICER (THRU 7/30/21) 35.00 X 132033 0 0 LAUREN SICILIANO INTERIM COO (FROM 2/23/22) 35.00 X 0 0 0 JUSTINE LUONGO ATTORNEY-IN-CHARGE-CDP 35.00 X 225524 0 71270 DAWNE A MITCHELL ATTORNEY-IN-CHIEF-JRP 35.00 X 224543 0 57793 ADRIENE L HOLDER ATTORNEY-IN-CHIEF-CIVIL 35.00 X 228530 0 31367 SEAN S SOUN CHIEF HR OFFICER (THRU 11/01/21) 35.00 X 171622 0 3374 S MAQUITA MOODY SENIOR SUPERVISING ATTORNEY 35.00 X 176650 0 71383 CHRISTOPHER P PISCIOTTA ATTORNEY-IN-CHARGE 35.00 X 174190 0 67531 DAVID E LOFTIS ATTORNEY-IN-CHARGE 35.00 X 175935 0 63984 DAWN C RYAN ATTORNEY-IN-CHARGE-BOROUGH 35.00 X 176376 0 -55904 IRWIN SHAW ATTORNEY-IN-CHARGE-BOROUGH 35.00 X 189962 0 -88951 2738438 0 349967 689 0 1 0 KFORCE INC PO BOX 277997 ATLANTA GA 30384 TEMPORARY SERVICES 1386934 TANDYM GROUP LLC 675 THIRD AVENUE 5FL NEW YORK NY 10017 TEMPORARY SERVICES 974678 ACCOUNTEMPS 12400 COLLECTION CENTER DRIVE CHICAGO IL 60693 TEMPORARY SERVICES 951521 AMERICAN MAINTENANCE & JANITORIAL SERVIC 101 WEST 23RD STREET 133 NEW YORK NY 10011 OFFICE CLEANING SERVICES 699726 ADP PO BOX 842875 BOSTON MA 02284 PAYROLL PROCESSING FEES/HR FEES 664052 20 4397 3138445 329464785 18538443 63987 351146070 COURT AWARDS 541100 42592 42592 42592 239130 239130 2193920 2066918 127002 127002 127002 123120 3138445 450665 -327545 -327545 MISC. INCOME 900099 169018 169018 169018 351396267 42592 0 207605 2210682 2069005 130656 11021 193952376 181651054 11337749 963573 29063236 27110131 1810697 142408 53625670 50018815 3345315 261540 15869361 14802940 988661 77760 114861 114861 211463 211463 71300 71300 91192 91192 53153 53153 5227569 4119009 1105630 2930 237167 78265 154159 4743 2434497 1968646 461341 4510 33203249 31042729 1980344 180176 594578 575213 19284 81 59704 19702 38808 1194 35354 11667 22980 707 495049 393879 101170 866618 812234 49862 4522 EQUIPMENT RENTAL & MAIN 4978932 4264463 600395 114074 COMMUNICATIONS 2349339 2231051 108309 9979 INVESTIGATIONS 2104986 2063123 41863 0 LAW BOOKS & REF 1331391 1323010 3037 5344 5681474 2142603 3410470 128401 354863201 326697539 26161507 2004155 17900630 47553170 2001960 2146785 97647480 81494964 826566 1414049 24010427 15760057 3930825 8250370 5613812 4952542 4152696 3721721 132073969 149533601 50042858 49107305 93146893 94748219 143189751 143855524 X -18260306 -1170255 7144524 6848332 -11115782 5678077 132073969 149533601 X -3466934 -1260454 21521247 X 0 1 X 1 1 1 X 289180378 304058635 329837174 327003099 351146070 1601225356 289180378 304058635 329837174 327003099 351146070 1601225356 1601225356 328337 596985 709129 214239 239130 2087820 160754 180001 20945 2345 292138 656183 1603969359 479312 0.99830 0.99830 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME SPECIAL EVENT INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 107315 107315 354755886 354863201 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 92261 86415 125204 107315 411195 250000 250000 250000 250000 1000000 1500000 1 873478 487350 770647 590181 0 5734658 -728313 5006345 4524922 10000 1199736 5734658 4368018 25000 131904 4524922 4143930 224088 4368018 3874429 269501 4143930 0.45400 0.54600 0 0 16425259 13558055 2867204 1531824 1361449 170375 6053344 840553 5212791 8250370 PENSION LIABILITY 2612526 ACCRUED POSTRETIREMENT BENEFITS 51352054 DEFERRED LEASE OBLIGATIONS 21261891 PROGRAM ADVANCE 16236234 LEASEHOLD IMPROVEMENT LOAN 3285514 94748219 X 460494289 -1260454 88981574 21376902 109098022 351396267 0 351396267 443700430 88981574 88981574 354718856 53153 91192 144345 354863201 PART IV, LINE 1B: THE LEGAL AID SOCIETY MAINTAINS CLIENT ESCROW ACCOUNTS IN COMPLIANCE WITH THE NEW YORK STATE INTEREST ON LAWYER ACCOUNT PROGRAM. 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 2019, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. PART XI, LINE 2D - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING SERVICES NETTED WITH REVENUE -91,192. PENSION-RELATED CHANGES OTHER THAN NET PERIODIC COSTS 21,521,247. INVESTMENT MANAGEMENT FEES NETTED WITH REVENUE -53,153. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING SERVICES NETTED WITH REVENUE 91,192. X X X X X X X 1 RAIOLA CO INC 1201 BROADWAY SUITE 511 NEW YORK NY 10001 EVENT PLANNING 0 3214065 35000 3179065 ONESOURCE PRODUCTION LLC 38590 BETTIS DRIVE HAMILTON VA 20158 DIRECT MAILING 0 338433 56192 282241 3552498 91192 3461306 NY NJ CT SOJ DINNER 3214065 3090945 123120 215558 206189 WINTER BENEFIT 47500 47500 24563 4355 3261565 3138445 123120 240121 210544 450665 -327545 X X X X 0 0 0 0 0 0 0 0 0 JUSTINE LUONGO ATTORNEY-IN-CHARGE-CDP 217034 0 0 0 8490 0 15051 0 56219 0 296794 0 0 0 DAWNE A MITCHELL ATTORNEY-IN-CHIEF-JRP 215933 0 0 0 8610 0 2995 0 54798 0 282336 0 0 0 JANET SABEL ATTORNEY-IN-CHIEF/CEO (THRU 5/31/22) 242515 0 0 0 5499 0 -24980 0 58038 0 281072 0 0 0 ADRIENE L HOLDER ATTORNEY-IN-CHIEF-CIVIL 219920 0 0 0 8610 0 9980 0 21387 0 259897 0 0 0 ARCHANA D JAYARAM CHIEF OPERATING OFFICER (THRU 2/7/22) 219896 0 0 0 60 0 9942 0 22382 0 252280 0 0 0 S MAQUITA MOODY SENIOR SUPERVISING ATTORNEY 166736 0 0 0 9914 0 11114 0 60269 0 248033 0 0 0 CHRISTOPHER P PISCIOTTA ATTORNEY-IN-CHARGE 167504 0 0 0 6686 0 11493 0 56038 0 241721 0 0 0 DAVID E LOFTIS ATTORNEY-IN-CHARGE 175677 0 0 0 258 0 11736 0 52248 0 239919 0 0 0 SCOTT A ROSENBERG GENERAL COUNSEL 216023 0 0 0 9113 0 -51320 0 57230 0 231046 0 0 0 PREMALI SHAH CHIEF FINANCIAL OFFICER 169917 0 0 0 50 0 13260 0 43568 0 226795 0 0 0 SEAN S SOUN CHIEF HR OFFICER (THRU 11/01/21) 165592 0 0 0 6030 0 0 0 3374 0 174996 0 0 0 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 20 63987 FMV 0 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTIONS ABOVE REPRESENTS THE NUMBER OF CONTRIBUTIONS OF NON-CASH ITEMS 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 2021 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 INCLUDE 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 21,521,247.