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        <FormAndLineReferenceDesc>Part X : FIN48 Footnote</FormAndLineReferenceDesc>
        <ExplanationTxt>LIFT does not believe its financial statements include any material, uncertain tax positions. Tax filings for period ending September 30, 2018 and later are subject to examination by applicable taxing authorities.</ExplanationTxt>
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        <PersonNm>Cathy Cramer</PersonNm>
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        <FormAndLineReferenceDesc>Form 990, Part III, Line 4d: Other Program Services Description</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER PROGRAM SERVICES 4: Legal Education and Community Outreach:LIFT works with community partners throughout the five boroughs to present virtual legal clinics on family law issues that are beyond the scope of their services. Over the past year, we have held several well-attended webinars and presentations in English and Spanish we had 926 participants at 41 events. We continue to prioritize outreach to key constituent groups: 1) veterans and active military service-members; 2) Spanish-speaking and immigrant families; 3) formerly incarcerated and incarcerated parents; and 4) survivors of domestic violence and abuse. OTHER PROGRAM SERVICES 5: Family Legal Connection (FLC):FLC is our interactive, online platform for the provision of legal advice remotely to clients on their mobile devices or computers. Using videoconferencing and document-sharing technology, the platform enables our clients to consult with pro bono attorneys. FLC expands LIFTs capacity to serve individuals without transportation, thus reducing the need for long-distance trips to the courthouse and eliminating barriers for disabled or homebound clients. It also mitigates expensive burdens such as taking time away from work and securing childcare services. In recent months, FLC has dramatically expanded LIFTs service capacity as we rapidly forged new partnerships with the private bar to provide pro bono services, as well as nonprofit service providers that refer their clients to FLC. This year, we began pro bono partnerships with six new law firms or corporate legal departments, created referral partnerships with three new community based organizations, and have facilitated 302 FLC consultation appointments with pro bono attorneys. We are also pleased to report that in October 2020, FLC was honored by the New York State Bar Association and the New York Unified Court System for our innovative expansion of pro bono legal services for Family Court litigants that increases access to justice for New York families. OTHER PROGRAM SERVICES 6: OTHER INITIATIVES RELATED TO COVID-19: In 2020, LIFT launched a Personal Protective Equipment (PPE) safety distribution program. Through the support of an anonymous donor, we distributed PPE and information packetscontaining masks, gloves, hand sanitizer and social service resource informationto individuals and families arriving at Family Court in all 5 boroughs.We also created a pilot Tech Hub program which aims to help close the digital divide that has been exacerbated by the pandemic. LIFT provides space in our Brooklyn-based administrative offices for individuals who may not have access to technology, a reliable internet connection, or a private space to conduct their virtual hearings with the Court and upload documents related to their case. Many of the individuals served by the Tech Hub program discovered this resource when they went to the Courthouse and encountered our PPE distribution staff. As the courts are still largely closed for in-person trials and services, LIFT is proud to do all we can to help families get the information and support they need for their Family Court cases. OTHER PROGRAM SERVICES 7: Family Law Navigator: We have also recently launched Family Law Navigator, a powerful new tool on our website that delivers accurate family law information customized to each persons legal case and situation. The app was developed in coordination with Brooklyn Law School and allows users to build a tailored report on their particular family law concern quickly, anonymously, and for free. In just 2-3 minutes, Family Law Navigator provides legal information that can be a helpful starting point for people who are beginning to address their family law issue. Family Law Navigator had 162 page views between its launch in late July and the end of the fiscal year.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 11b: Form 990 Review Process</FormAndLineReferenceDesc>
        <ExplanationTxt>Management reviewed a draft of the form 990 with the audit/finance committee and provided edits to the tax preparer. After this process was performed, the form 990 was sent to the full board of directors prior to being filed with the IRS.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts</FormAndLineReferenceDesc>
        <ExplanationTxt>The organization has a board approved conflicts of interest policy. Each board member must fill out an annual declaration stating they had no conflicts or identifying the nature of their interested party transactions.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 15a: Compensation Review &amp; Approval Process - CEO, Top Management</FormAndLineReferenceDesc>
        <ExplanationTxt>Each year, the executive committee reviews comparable salaries based on a recognized study and reviews the performance of the executive director to determine if the existing salary falls within these ranges. After a deliberation of this matter, a new proposed salary and benefit package is voted on. The minutes of the board of directors reflect the nature of this process.</ExplanationTxt>
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        <FormAndLineReferenceDesc>Form 990, Part VI, Line 19: Other Organization Documents Publicly Available</FormAndLineReferenceDesc>
        <ExplanationTxt>Documents are made available upon request.</ExplanationTxt>
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