2025-05-12T14:26:49-05:00 2024-06-30 420714325 RSM US LLP 4 TIMES SQUARE NEW YORK NY 10036 990 2023-07-01 135562265 THE LEGAL AID SOCIETY LEGA 2125773300 199 WATER ST 6TH FLOOR NEW YORK NY 10038 LAUREN SICILIANO CHIEF OPERATING OFFICER 2125773300 2025-05-12 1 0 LYNNE JOHNSON P00757336 2123721000 2023 2025-03-06 01:10:19Z ZACHARY W CARTER 199 WATER ST 6TH FLOOR NEW YORK NY 10038 426499526 0 X WWW.LEGAL-AID.ORG X 1876 NY TO PROVIDE QUALITY LEGAL REPRESENTATION TO LOW-INCOME NEW YORKERS. 60 60 2449 1975 0 0 370268776 415013229 136502 17087 1212544 1070718 4967124 -287857 376584946 415813177 0 0 0 0 314070970 340771355 106324 111376 2204329 62981557 64675504 377158851 405558235 -573905 10254942 485982308 425697419 476770007 408540028 9212301 17157391 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 208,607 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 220930249 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 126,303 CLIENT MATTERS THIS YEAR. 98706740 17087 CIVIL PRACTICE - PROVIDED CIVIL LEGAL ASSISTANCE TO LOW-INCOME NEW YORKERS AND WORKED ON APPROXIMATELY 59,000 CLIENT MATTERS THIS YEAR. 52270331 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 23,304 ONGOING CLIENT MATTERS THIS YEAR. 371907320 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 1 354 0 1 2449 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 60 60 0 1 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 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 1.00 X 0 0 0 JENNA M DABBS DIRECTOR 1.00 X 0 0 0 MATTHEW DILLER DIRECTOR (THRU 12/13/23) 1.00 X 0 0 0 MARY EATON DIRECTOR (FROM 1/19/24) 1.00 X 0 0 0 SCOTT A EDELMAN DIRECTOR (THRU 12/13/23) 1.00 X 0 0 0 MAURICIO ESPANA DIRECTOR 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 RAJ GANDESHA DIRECTOR (FROM 1/19/24) 1.00 X 0 0 0 JEFFREY GLEN DIRECTOR 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 HELEN GUGEL DIRECTOR (FROM 1/19/24) 1.00 X 0 0 0 ADAM HAKKI DIRECTOR 1.00 X 0 0 0 DAVID G HILLE DIRECTOR (THRU 12/13/23) 1.00 X 0 0 0 RICHARD F HANS DIRECTOR 1.00 X 0 0 0 NOLA HELLER DIRECTOR (FROM 9/25/24) 1.00 X 0 0 0 TALEAH JENNINGS DIRECTOR (FROM 1/19/24) 1.00 X 0 0 0 MICHAEL C KEATS DIRECTOR (FROM 1/19/24) 1.00 X 0 0 0 ELAI KATZ DIRECTOR (THRU 12/13/23) 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 (THRU 12/13/23) 1.00 X 0 0 0 CYNTHIA FERNANDEZ LUMERMANN DIRECTOR (FROM 4/17/24) 1.00 X 0 0 0 AARON R MARCU DIRECTOR (THRU 12/13/23) 1.00 X 0 0 0 J KEVIN MCCARTHY DIRECTOR (THRU 12/13/23) 1.00 X 0 0 0 JOAN MCPHEE DIRECTOR (THRU 12/13/23) 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 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 KATHERINE ROCCO DIRECTOR (FROM 1/19/24) 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 (THRU 12/13/23) 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 (THRU 12/13/23) 1.00 X 0 0 0 IAN SHAPIRO DIRECTOR (FROM 1/19/24) 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 RICHARD STRASSBERG DIRECTOR 1.00 X 0 0 0 KIM A WALKER DIRECTOR 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 (THRU 12/13/23) 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 LARA S BUCHWALD VICE CHAIR (FROM 1/18/23) 1.00 X X 0 0 0 JUNE S DIPCHAND VICE CHAIR (FROM 1/18/23) 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 BRADLEY I RUSKIN VICE CHAIR 1.00 X X 0 0 0 SCOTT A ROSENBERG GENERAL COUNSEL & SECRETARY 35.00 X 253617 0 97375 TWYLA J CARTER ATTORNEY-IN-CHIEF/CEO 35.00 X 281940 0 44747 LAUREN SICILIANO CHIEF OPERATING OFFICER 35.00 X 251276 0 42197 PREMALI SHAH CFO (THRU 10/13/23) 35.00 X 229460 0 59572 DAWNE A MITCHELL CHIEF ATTORNEY - JRP 35.00 X 251980 0 84180 JUSTINE LUONGO CHIEF ATTORNEY - CDP 35.00 X 250107 0 85644 ADRIENE L HOLDER CHIEF ATTORNEY - CIVIL 35.00 X 257265 0 42708 CONNIE A PARK CHIEF HUMAN RESOURCES OFFICER (FROM 04/10/2023) 35.00 X 161135 0 30965 SURYA SAYED-GANGULY CHIEF INFORMATION OFFICER 35.00 X 230908 0 81127 LOUIS S SARTORI CHIEF COUNSEL, PRO BONO PRACTICE 35.00 X 205904 0 80257 JASON WU ATTORNEY-IN-CHARGE 35.00 X 212252 0 73574 DAVID E LOFTIS ATTORNEY-IN-CHARGE 35.00 X 205480 0 74308 IRWIN SHAW ATTORNEY-IN-CHARGE-BOROUGH 35.00 X 213704 0 44426 3005028 0 841080 875 0 1 0 EVENSONBEST LLC 55 FIFTH AVENUE 12TH FLR NEW YORK NY 10003 CONTRACTOR 2189812 O'CONNOR'S CARPET CENTER 3446 EAST TREMONT AVE BRONX NY 10465 CARPETING SERVICES 1464397 GREEN KEY SOLUTIONS LLC 136 MADISON AVE 7TH FLR NEW YORK NY 10016 TEMPORARY SERVICES 1015562 FINGROW PARTNERS LLC 428 HEMPSTEAD AVE ROCKVILLE CENTER NY 11570 CONSULTING/TEMPORARY SERVICES 884783 ADP PO BOX 830272 PHILADELPHIA PA 19182 PAYROLL PROCESSING FEES/HR FEES 864184 29 2626575 379966233 32420421 214975 415013229 COURT AWARDS 541100 17087 17087 17087 1089214 1089214 10128519 10147015 -18496 -18496 -18496 121510 2626575 539334 -417824 -417824 BENEFIT COST REIMBURSEMENTS 900099 129079 129079 MISC. INCOME 900099 888 888 129967 415813177 17087 0 782861 2549934 2381128 156566 12240 227661410 212595418 13974132 1091860 30048258 28417905 1480072 150281 61431190 58090049 3029529 311612 19080563 18044385 940766 95412 352819 352819 120290 120290 111376 111376 64743 64743 10239828 5338221 4783107 118500 200870 199298 1572 2891799 1792355 1091257 8187 30601040 30202215 398005 820 1001629 956514 44548 567 296208 201852 91216 3140 26803 26803 1281641 458428 823213 893989 761170 132796 23 EQUIPMENT RENTAL/MAINT. 5229268 3372585 1745521 111162 INVESTIGATIONS 2471540 2471540 COMMUNICATIONS 2231313 2139520 86498 5295 LAW BOOKS & MATERIALS 1393347 1357365 31426 4556 5378377 3326670 1873981 177726 405558235 371907320 31446586 2204329 16847078 6993993 25195717 11515881 106927375 137022104 2436806 1443621 28196330 15806927 11524671 12389403 5457480 6171290 3896865 12392800 313696316 237768327 485982308 425697419 57187593 61729850 419582414 346810178 476770007 408540028 X 2111689 6912396 7100612 10244995 9212301 17157391 485982308 425697419 X 10254942 912713 -3222565 X 0 1 X 1 1 1 X 329560555 326880543 349342077 370268776 415013229 1791065180 329560555 326880543 349342077 370268776 415013229 1791065180 1791065180 709129 214239 239130 1186472 1089214 3438184 20945 2345 292138 5443844 251477 6010749 1800514113 340169 0.99480 0.99470 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME - 2019 AMOUNT: $ 20,945. 2020 AMOUNT: $ 2,345. 2021 AMOUNT: $ 169,018. 2022 AMOUNT: $ 67,347. 2023 AMOUNT: $ 888. SPECIAL EVENT INCOME - 2021 AMOUNT: $ 123,120. 2022 AMOUNT: $ 164,600. 2023 AMOUNT: $ 121,510. SETTLEMENT INCOME - 2022 AMOUNT: $ 3,884,809. INSURANCE INCOME - 2022 AMOUNT: $ 1,246,665. BENEFIT COST REIMBURSEMENTS - 2022 AMOUNT: $ 80,423. 2023 AMOUNT: $ 129,079. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 142778 142778 405415457 405558235 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 125204 107315 260589 142778 635886 250000 250000 250000 250000 1000000 1500000 1 437259 1447038 209827 1674470 0 5610594 894145 11478 6493261 5006345 5000 599249 5610594 5734658 -728313 5006345 4524922 10000 1199736 5734658 4368018 25000 131904 4524922 0.00000 0.32000 0.68000 0 0 26672012 14651605 12020407 1524318 1155322 368996 12389403 PENSION ASSETS 7661531 FINANCE LEASE ASSETS 670180 OPERATING LEASE ASSETS 229436616 237768327 ACCRUED POSTRETIREMENT BENEFITS 54589742 PROGRAM ADVANCE 19982385 OPERATING LEASE LIABILITY 271566234 FINANCE LEASE LIABILITY 671817 346810178 X 489632413 912713 75491844 -2585321 73819236 415813177 0 415813177 481687323 75491844 813363 76305207 405382116 64743 111376 176119 405558235 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 2021, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. PART XI, LINE 2D - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING SERVICES NETTED WITH REVENUE -111,376. INVESTMENT MANAGEMENT FEES NETTED WITH REVENUE -64,743. PENSION-RELATED CHANGES OTHER THAN NET PERIODIC COSTS -2,409,202. PART XII, LINE 2D - OTHER ADJUSTMENTS: LOSS ON UNCOLLECTIBLE GRANTS RECEIVABLE 813,363. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING SERVICES NETTED WITH REVENUE 111,376. X X X X X X X 1 RAIOLA CO INC 1201 BROADWAY SUITE 511 NEW YORK NY 10001 EVENT PLANNING 0 2695094 45000 2650094 ONESOURCE PRODUCTION LLC 38590 BETTIS DRIVE HAMILTON VA 20158 DIRECT MAILING 0 239161 66376 172785 2934255 111376 2822879 NY NJ CT SOJ DINNER 2695094 2597734 97360 251673 252418 WINTER BENEFIT 52991 28841 24150 30289 4954 2748085 2626575 121510 281962 257372 539334 -417824 X X X X 1 0 0 0 0 0 0 0 0 SCOTT A ROSENBERG GENERAL COUNSEL & SECRETARY 248164 0 0 0 5453 0 32182 0 65193 0 350992 0 0 0 DAWNE A MITCHELL CHIEF ATTORNEY - JRP 247011 0 0 0 4969 0 20177 0 64003 0 336160 0 0 0 JUSTINE LUONGO CHIEF ATTORNEY - CDP 245138 0 0 0 4969 0 17355 0 68289 0 335751 0 0 0 TWYLA J CARTER ATTORNEY-IN-CHIEF/CEO 281802 0 0 0 138 0 19135 0 25612 0 326687 0 0 0 SURYA SAYED-GANGULY CHIEF INFORMATION OFFICER 212251 0 0 0 18657 0 15688 0 65439 0 312035 0 0 0 ADRIENE L HOLDER CHIEF ATTORNEY - CIVIL 252296 0 0 0 4969 0 18640 0 24068 0 299973 0 0 0 LAUREN SICILIANO CHIEF OPERATING OFFICER 251216 0 0 0 60 0 17049 0 25148 0 293473 0 0 0 PREMALI SHAH CFO (THRU 10/13/23) 214358 0 0 0 15102 0 0 0 59572 0 289032 0 0 0 LOUIS S SARTORI CHIEF COUNSEL, PRO BONO PRACTICE 188943 0 0 0 16961 0 18327 0 61930 0 286161 0 0 0 JASON WU ATTORNEY-IN-CHARGE 157634 0 0 0 54618 0 11591 0 61983 0 285826 0 0 0 DAVID E LOFTIS ATTORNEY-IN-CHARGE 188798 0 0 0 16682 0 13878 0 60430 0 279788 0 0 0 IRWIN SHAW ATTORNEY-IN-CHARGE-BOROUGH 198025 0 0 0 15679 0 -19047 0 63473 0 258130 0 0 0 CONNIE A PARK CHIEF HUMAN RESOURCES OFFICER (FROM 04/10/2023) 157729 0 0 0 3406 0 14687 0 16278 0 192100 0 0 0 PART I, LINE 4A PREMALI SHAH, CFO, RESIGNED FROM THE LEGAL AID SOCIETY ON 10/13/2023 AND RECEIVED A LUMP-SUM SALARY PAYMENT OF $148,431, WHICH IS REFLECTED ON PREMALI'S 2024 W-2. PART II, COLUMN B(III): THE AMOUNT REPORTED IN OTHER REPORTABLE COMPENSATION FOR JASON WU INCLUDES DOMESTIC PARTNER IMPUTED INCOME. PART II, COLUMN C: THE AMOUNTS REPORTED INCLUDE THE ESTIMATED INCREASE/DECREASE IN THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN ACCRUALS. X 13 214975 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 3 PREMALI SHAH, CFO, LEFT THE LEGAL AID SOCIETY (LAS) IN FISCAL YEAR 2024. IN HER ABSENCE, LAS ENGAGED 1330 CONSULTING LLC (THE COMPANY) FOR CFO AND OTHER FINANCE SERVICES. IN CALENDAR YEAR 2023, LAS COMPENSATED THE COMPANY $197,639 FOR THE CFO AND OTHER FINANCE SERVICES RENDERED. 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 2023 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, SECTION A, COLUMN D: COMPENSATION FOR THESE EMPLOYEES INCLUDES AN ANNUAL ORGANIZATION-WIDE COST OF LIVING ADJUSTMENT, ONE-TIME PAYMENT, AND VACATION BUY-BACK. FORM 990, PART VII, SECTION A, COLUMN F: THE AMOUNTS REPORTED INCLUDE THE ESTIMATED INCREASE/DECREASE IN THE ACTUARIAL VALUE OF THE DEFINED BENEFIT PLAN ACCRUALS. THE ORGANIZATION, IN FULL TRANSPARENCY TO REPORTING, IS REPORTING ALL BENEFITS IN FULL AND NOT APPLYING THE $10,000 PER ITEM EXCEPTION WHICH IS AVAILABLE FOR CERTAIN BENEFITS. FORM 990, PART XI, LINE 9: PENSION-RELATED CHANGES OTHER THAN NET PERIODIC COSTS -2,409,202. LOSS ON UNCOLLECTIBLE GRANTS RECEIVABLE -813,363.