2022-05-02T15:52:26-05:00 2021-06-30 420714325 RSM US LLP 4 TIMES SQUARE NEW YORK NY 10036 990 2020-07-01 135562265 THE LEGAL AID SOCIETY LEGA 2125773300 199 WATER ST NO 4006 NEW YORK NY 10038 PREMALI SHAH CHIEF FINANCIAL OFFICER 2125773300 2022-04-28 1 PREMALI SHAH 999009999 LYNNE JOHNSON P00757336 2123721000 2022-04-27 2 AAL1 IAL1 2020 2022-09-23 18:48:47Z ZACHARY W CARTER 199 WATER ST NO 4006 NEW YORK NY 10038 341562457 0 X WWW.LEGAL-AID.ORG X 1876 NY TO PROVIDE QUALITY LEGAL REPRESENTATION TO LOW-INCOME NEW YORKERS 62 62 2228 2977 0 0 329837174 327003099 96614 47374 819073 463516 10885 -151232 330763746 327362757 0 0 0 0 274061937 289509621 81889 88187 1676662 48053374 44640823 322197200 334238631 8566546 -6875874 130702954 132073969 150529857 143189751 -19826903 -11115782 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 146,500 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 177742355 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 89,300 CLIENT MATTERS THIS YEAR. 47028598 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 24,600 ONGOING CLIENT MATTERS THIS YEAR. 82962504 47374 CIVIL PRACTICE - PROVIDED CIVIL LEGAL ASSISTANCE TO LOW-INCOME NEW YORKERS AND WORKED ON APPROXIMATELY 32,600 CLIENT MATTERS THIS YEAR. 307733457 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 1 302 0 1 2228 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 PREMALI SHAH 2125773300 199 WATER ST NEW YORK NY 10038 X SCOTT A ROSENBERG GENERAL COUNSEL 35.00 X 229734 0 68900 DAWNE A MITCHELL ATTORNEY-IN-CHIEF-JRP 35.00 X 229641 0 65598 JUSTINE LUONGO ATTORNEY-IN-CHARGE-CDP 35.00 X 226179 0 66641 ALLAN J FOX CHIEF HR OFFICER (THRU 4/15/21) 35.00 X 210357 0 66439 JANET SABEL ATTORNEY-IN-CHIEF/CEO 35.00 X 248670 0 24938 ADRIENE L HOLDER ATTORNEY-IN-CHIEF-CIVIL 35.00 X 232579 0 35382 EZRA M MILLER CHIEF FINANCIAL OFFICER (THRU 8/18/20) 35.00 X 200460 0 60774 ARCHANA D JAYARAM CHIEF OPERATING OFFICER 35.00 X 214346 0 35701 S MAQUITA MOODY SENIOR SUPERVISING ATTORNEY 35.00 X 163185 0 71310 CHRISTOPHER P PISCIOTTA ATTORNEY-IN-CHARGE 35.00 X 170578 0 61175 DAWN C RYAN ATTORNEY-IN-CHARGE-BOROUGH 35.00 X 172772 0 35137 JAMAL L JOHNSON ATTORNEY-IN-CHARGE 35.00 X 172466 0 31260 IRWIN SHAW ATTORNEY-IN-CHARGE-BOROUGH 35.00 X 190273 0 9977 JONATHAN S FISH INTERIM CHIEF FINANCIAL OFFICER (FROM 8/19/20) 35.00 X 73676 0 12785 RICHARD F ALBERT DIRECTOR 1.00 X 0 0 0 DEBORAH N ARCHER DIRECTOR 1.00 X 0 0 0 NICOLE ARGENTIERI DIRECTOR 1.00 X 0 0 0 CHRISTOPHER D BELELIEU DIRECTOR 1.00 X 0 0 0 STEVEN M BIERMAN DIRECTOR 1.00 X 0 0 0 BARRAY A BOHRER DIRECTOR 1.00 X 0 0 0 ALVIN L BRAGG DIRECTOR 1.00 X 0 0 0 LARA S BUCHWALD DIRECTOR 1.00 X 0 0 0 ZACHARY W CARTER DIRECTOR 1.00 X 0 0 0 ALEX V CHACHKES DIRECTOR (THRU 12/16/20) 1.00 X 0 0 0 EVA W COLE DIRECTOR (FROM 12/16/20) 1.00 X 0 0 0 ROGER A COOPER DIRECTOR (FROM 12/16/20) 1.00 X 0 0 0 MYLAN L DENERSTEIN DIRECTOR (FROM 12/16/20) 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 1.00 X 0 0 0 SCOTT A EDELMAN DIRECTOR 1.00 X 0 0 0 ELYSE ECHTMAN DIRECTOR (FROM 12/16/20) 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 CHRISTOPHER L GARCIA DIRECTOR 1.00 X 0 0 0 LINDA C GOLDSTEIN DIRECTOR 1.00 X 0 0 0 MEAGHAN GRAGG DIRECTOR 1.00 X 0 0 0 CAROL GREENE-VINCENT DIRECTOR (FROM 12/16/20) 1.00 X 0 0 0 DAVID J GREENWALD DIRECTOR 1.00 X 0 0 0 ADAM HAKKI DIRECTOR (FROM 12/16/20) 1.00 X 0 0 0 JASON M HALPER 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 NATALIE LAMARQUE DIRECTOR (THRU 12/16/20) 1.00 X 0 0 0 GILLIAN LESTER DIRECTOR 1.00 X 0 0 0 ALAN LEVINE DIRECTOR (FROM 12/16/20) 1.00 X 0 0 0 ADEEL A MANGI 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 THOMAS C MERIAM DIRECTOR 1.00 X 0 0 0 PERRY A NAPOLITANO DIRECTOR 1.00 X 0 0 0 CHARLES C PLATT DIRECTOR 1.00 X 0 0 0 BRIAH H POLOVOY DIRECTOR (THRU 12/16/20) 1.00 X 0 0 0 SHARYL A REISMAN DIRECTOR 1.00 X 0 0 0 JULISSA REYNOSO DIRECTOR (THRU 12/16/20) 1.00 X 0 0 0 ANTONY L RYAN DIRECTOR (FROM 12/16/20) 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 TIFFANY J SMITH DIRECTOR (FROM 12/16/20) 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 DINA GANZ TRAUGOT DIRECTOR 1.00 X 0 0 0 CHRISTINE A VARNEY DIRECTOR (THRU 12/16/20) 1.00 X 0 0 0 ANDREW M WASSERMAN 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 1.00 X 0 0 0 RICHARD J DAVIS CHAIRMAN OF THE BOARD OF DIRECTORS 10.00 X X 0 0 0 JOHN K CARROLL PRESIDENT 10.00 X X 0 0 0 THOMAS M CERABINO VICE CHAIR 1.00 X X 0 0 0 DOUGLAS F CURTIS VICE CHAIR 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 RANDY MASTRO VICE CHAIR (THRU 12/16/20) 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 PREMALI SHAH CHIEF FINANCIAL OFFICER (FROM 2/22/21) 35.00 X 0 0 0 2734916 0 646017 688 0 1 0 THE EXECUSEARCH GROUP PO BOX 844276 BOSTON MA 02284 TEMPORARY SERVICES 1439102 KFORCE INC PO BOX 277997 ATLANTA GA 30384 TEMPORARY SERVICES 1170679 AMERICAN MAINTENANCE & JANITORIAL SERVIC 101 WEST 23RD STREET 133 NEW YORK NY 10011 OFFICE CLEANING SERVICES 912976 ACCOUNTEMPS 12400 COLLECTION CENTER DRIVE CHICAGO IL 60693 TEMPORARY SERVICES 776041 ADP PO BOX 842875 BOSTON MA 02284 PAYROLL PROCESSING FEES/HR FEES 533784 19 2032 2996091 307939700 16065276 77909 327003099 COURT AWARDS 541100 47374 47374 47374 214239 214239 14295400 14046123 249277 249277 249277 0 2996091 153577 -153577 -153577 MISC. INCOME 900099 2345 2345 2345 327362757 47374 0 312284 2552551 2393612 148029 10910 191205650 179228762 11153808 823080 26043099 24476439 1459846 106814 53814808 50577546 3016548 220714 15893513 14937394 890931 65188 116853 116853 160061 160061 98450 98450 88187 88187 51431 51431 5028800 3790755 1238045 89794 22378 65377 2039 1683274 946820 732815 3639 21629227 20109014 1395686 124527 362304 358084 4220 33706 8400 24541 765 23656 5896 17223 537 661964 512671 149293 838220 782298 51170 4752 EQUIPMENT RENTAL & MAIN 4268081 3442804 718869 106408 COMMUNICATIONS 2326557 2169548 144186 12823 INVESTIGATIONS 1434420 1427216 7204 LAW BOOKS & REF 1267514 1251480 12322 3712 4566511 1292340 3171604 102567 334238631 307733457 24828512 1676662 10063636 17900630 7183060 2001960 87851531 97647480 1031212 826566 20379769 16448944 4239865 3930825 16280424 5613812 4053226 4152696 130702954 132073969 45270449 50042858 105259408 93146893 150529857 143189751 X -25966724 -18260306 6139821 7144524 -19826903 -11115782 130702954 132073969 X -6875874 832852 14754143 X 0 1 X 1 1 1 X 265299857 289180378 304058635 329837174 327003099 1515379143 265299857 289180378 304058635 329837174 327003099 1515379143 1515379143 227654 328337 596985 709129 214239 2076344 196665 160754 180001 20945 2345 560710 1518016197 652874 0.99830 0.99810 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME SPECIAL EVENT INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 125204 125204 334113427 334238631 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 98306 92261 86415 125204 402186 250000 250000 250000 250000 1000000 1500000 1 936380 513317 576218 873479 0 4524922 10000 1199736 5734658 4368018 25000 131904 4524922 4143930 224088 4368018 3874429 269501 4143930 3388880 485549 3874429 0.39600 0.60400 0 0 16425382 13199709 3225673 2321295 2098932 222363 1633092 1150303 482789 3930825 PENSION LIABILITY 4274168 ACCRUED POSTRETIREMENT BENEFITS 71569807 DEFERRED LEASE OBLIGATIONS 14100397 PROGRAM ADVANCE 952521 LINE OF CREDIT 2250000 93146893 X 429157043 832852 86346909 14665956 101845717 327311326 51431 51431 327362757 420445922 86346909 86346909 334099013 51431 88187 139618 334238631 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 2018, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. PART XI, LINE 2D - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING EXPENSES WITH FUNCTIONAL EXPENSES -88,187. PENSION-RELATED CHANGES OTHER THAN NET PERIODIC COSTS 14,754,143. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING EXPENSES 88,187. X X X X X X X 1 RAIOLA CO INC 1201 BROADWAY SUITE 511 NEW YORK NY 10001 EVENT PLANNING 0 2996091 35000 2961091 ONESOURCE PRODUCTION LLC 38590 BETTIS DRIVE HAMILTON VA 20158 DIRECT MAILING 0 149069 53187 95882 3145160 88187 3056973 NY NJ CT SERVANT OF JUSTICE AWARDS 2996091 2996091 153577 2996091 2996091 153577 153577 -153577 X X X X 0 0 0 0 0 0 0 0 0 SCOTT A ROSENBERG GENERAL COUNSEL 226048 0 0 0 3686 0 16981 0 51919 0 298634 0 0 0 DAWNE A MITCHELL ATTORNEY-IN-CHIEF-JRP 226579 0 0 0 3062 0 16472 0 49126 0 295239 0 0 0 JUSTINE LUONGO ATTORNEY-IN-CHARGE-CDP 223028 0 0 0 3151 0 14525 0 52116 0 292820 0 0 0 ALLAN J FOX CHIEF HR OFFICER (THRU 4/15/21) 206786 0 0 0 3571 0 13297 0 53142 0 276796 0 0 0 JANET SABEL ATTORNEY-IN-CHIEF/CEO 244285 0 0 0 4385 0 -26573 0 51511 0 273608 0 0 0 ADRIENE L HOLDER ATTORNEY-IN-CHIEF-CIVIL 229517 0 0 0 3062 0 15366 0 20016 0 267961 0 0 0 EZRA M MILLER CHIEF FINANCIAL OFFICER (THRU 8/18/20) 197398 0 0 0 3062 0 12787 0 47987 0 261234 0 0 0 ARCHANA D JAYARAM CHIEF OPERATING OFFICER 214286 0 0 0 60 0 14256 0 21445 0 250047 0 0 0 S MAQUITA MOODY SENIOR SUPERVISING ATTORNEY 160395 0 0 0 2790 0 12283 0 59027 0 234495 0 0 0 CHRISTOPHER P PISCIOTTA ATTORNEY-IN-CHARGE 167838 0 0 0 2740 0 11179 0 49996 0 231753 0 0 0 DAWN C RYAN ATTORNEY-IN-CHARGE-BOROUGH 169890 0 0 0 2882 0 15078 0 20059 0 207909 0 0 0 JAMAL L JOHNSON ATTORNEY-IN-CHARGE 169890 0 0 0 2576 0 11199 0 20061 0 203726 0 0 0 IRWIN SHAW ATTORNEY-IN-CHARGE-BOROUGH 185450 0 0 0 4823 0 -39965 0 49942 0 200250 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 19 77909 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 2020 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 IS NOT INVOLVED IN DECIDING HIS 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 ONE-TIME PAYMENT AND COST OF LIVING ADJUSTMENT. FORM 990, PART XI, LINE 9: PENSION-RELATED CHANGES OTHER THAN NET PERIODIC COSTS 14,754,143.