2021-05-04T13:44:23-05:00 2020-06-30 420714325 RSM US LLP 4 TIMES SQUARE NEW YORK NY 10036 990 2019-07-01 135562265 THE LEGAL AID SOCIETY LEGA 2125773300 199 WATER ST NO 4006 NEW YORK NY 10038 JONATHAN FISH INTERIM CFO 2125773300 2021-05-04 1 LYNNE JOHNSON P00757336 2123721000 2019 2022-09-23 18:48:47Z RICHARD J DAVIS 199 WATER ST NO 4006 NEW YORK NY 10038 384351462 0 X WWW.LEGAL-AID.ORG X 1876 NY TO PROVIDE QUALITY LEGAL REPRESENTATION TO LOW-INCOME NEW YORKERS 59 59 2377 3099 0 0 304058635 329837174 14722 96614 719301 819073 -170083 10885 304622575 330763746 0 0 0 0 246048076 274061937 116643 81889 1282678 48063074 48053374 294227793 322197200 10394782 8566546 117912182 130702954 128715051 150529857 -10802869 -19826903 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 201,300 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 173872914 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 126,000 CLIENT MATTERS THIS YEAR. 46503797 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 33,800 ONGOING CLIENT MATTERS THIS YEAR. 78065372 96614 CIVIL PRACTICE - PROVIDED CIVIL LEGAL ASSISTANCE TO LOW-INCOME NEW YORKERS AND WORKED ON APPROXIMATELY 41,500 CLIENT MATTERS THIS YEAR. 298442083 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 1 476 0 2377 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 59 59 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 JONATHAN FISH 2125773300 199 WATER ST NO 4006 NEW YORK NY 10038 X SCOTT A ROSENBERG GENERAL COUNSEL 35.00 X 183809 0 103978 JANET SABEL ATTORNEY-IN-CHIEF/CEO 35.00 X 231155 0 50699 ALLAN J FOX CHIEF HR OFFICER 35.00 X 206704 0 65398 JOHN C NEEDHAM SUPERVISING ATTORNEY 35.00 X 159233 0 105435 JUSTINE LUONGO ATTORNEY-IN-CHARGE-CDP 35.00 X 186372 0 66646 DAWNE A MITCHELL ATTORNEY-IN-CHIEF-JRP 35.00 X 184168 0 68642 DAWN C RYAN ATTORNEY-IN-CHARGE-BOROUGH 35.00 X 159961 0 85534 IRWIN SHAW ATTORNEY-IN-CHARGE-BOROUGH 35.00 X 172885 0 70155 EZRA M MILLER CHIEF FINANCIAL OFFICER 35.00 X 183473 0 60319 EDWARD D MC CARTHY ARRAIGNMENT SUPERVISING ATTORNEY 35.00 X 163825 0 59368 ADRIENE L HOLDER ATTORNEY-IN-CHIEF-CIVIL 35.00 X 187212 0 36495 DAVID E LOFTIS ATTORNEY-IN-CHARGE 35.00 X 162925 0 55346 TAMARA A STECKLER FORMER CHIEF ADMIN OFFICER 35.00 X 205964 0 0 ARCHANA D JAYARAM CHIEF OPERATING OFFICER (FROM 7/31/2019) 35.00 X 88184 0 31751 RICHARD J DAVIS CHAIRMAN OF THE BOARD OF DIRECTORS 10.00 X X 0 0 0 BLAINE FIN V FOGG PRESIDENT (DEC'D 7/14/19) 1.00 X X 0 0 0 JOHN K CARROLL VICE CHAIR 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 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 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 ZACHARAY W CARTER DIRECTOR (FROM 04/29/20) 1.00 X 0 0 0 ALEX V CHACHKES 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 WILLIAM R DOUGHERTY DIRECTOR 1.00 X 0 0 0 SCOTT A EDELMAN 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 CHRISTOPHER L GARCIA DIRECTOR 1.00 X 0 0 0 LINDA C GOLDSTEIN DIRECTOR 1.00 X 0 0 0 MEAGHAN GRAGG DIRECTOR (FROM 04/29/20) 1.00 X 0 0 0 DAVID J GREENWALD DIRECTOR 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 (FROM 01/09/20) 1.00 X 0 0 0 VICTOR L HOU DIRECTOR (THRU 01/09/20) 1.00 X 0 0 0 DAVID G JANUSZEWSKI DIRECTOR (THRU 01/09/20) 1.00 X 0 0 0 ELAI KATZ DIRECTOR (FROM 01/09/20) 1.00 X 0 0 0 JEFFREY L KESSLER DIRECTOR (THRU 01/09/20) 1.00 X 0 0 0 ATIF KHAWAJA DIRECTOR 1.00 X 0 0 0 NATALIE LAMARQUE DIRECTOR 1.00 X 0 0 0 GILLIAN LESTER DIRECTOR 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 ROGER MELTZER DIRECTOR (THRU 01/09/20) 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 1.00 X 0 0 0 SHARYL A REISMAN DIRECTOR 1.00 X 0 0 0 JULISSA REYNOSO DIRECTOR (FROM 1/1/2020) 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 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 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 2475870 0 859766 661 1 1 0 AMERICAN MAINTENANCE & JANITORIAL SERVIC 101 WEST 23RD ST APT 133 NEW YORK NY 10011 CLEANING SERVICES 634269 ADP PO BOX 842875 BOSTON MA 02284 PAYROLL PROCESSING FEES/HR FEES 550797 ONE WORLD JUDICIAL SERVICES INC 172 BROOK AVENUE PO BOX 776 SUITE DEER PARK NY 11729 PROCESS SERVER SERVICES 311567 LM LANGUAGE SERVICES INC 103 CARNEGIE CENTER SUITE 300 PRINCETON NJ 08540 PROCESS SERVER SERVICES 271716 BUCK GLOBAL LLC PO BOX 207640 DALLAS TX 75320 CONSULTANT 241288 13 470 2825150 311007253 16004301 47820 329837174 COURT AWARDS 541100 96614 96614 96614 709129 709129 53687600 53577656 109944 109944 109944 0 2825150 10060 -10060 -10060 MISC. INCOME 900099 20945 20945 20945 330763746 96614 0 829958 2201126 2070283 123108 7735 183456463 172542654 10263228 650581 23772879 22364790 1328082 80007 49460640 46531046 2763139 166455 15170829 14272244 847526 51059 156394 156394 62600 62600 81889 81889 48498 48498 5725213 4808729 910580 5904 107873 38571 66356 2946 1954608 1462246 488132 4230 22709864 21078319 1518338 113207 971813 928066 42708 1039 100088 35787 61567 2734 730502 578786 151716 781534 747610 29911 4013 EQUIP RENTAL & MAINT 4413017 3812647 566848 33522 INVESTIGATIONS & EXPERT 2044873 2035348 9525 COMMUNICATIONS 1833665 1701162 123665 8838 LAW BOOKS & REF MAT 1468944 1391606 73701 3637 4943888 2042189 2836817 64882 322197200 298442083 22472439 1282678 1726109 10063636 10032288 7183060 69667428 87851531 6661377 1031212 20080250 15840385 4917705 4239865 21036005 16280424 3871270 4053226 117912182 130702954 37527966 45270449 91187085 105259408 128715051 150529857 X -17071187 -25966724 6268318 6139821 -10802869 -19826903 117912182 130702954 X 8566546 136958 -17727538 X 0 1 X 1 1 1 X 257878230 265299857 289180378 304058635 329837174 1446254274 257878230 265299857 289180378 304058635 329837174 1446254274 1446254274 87849 227654 328337 596985 709129 1949954 189426 196665 160754 180001 20945 747791 1448952019 690835 0.99810 0.99840 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME SPECIAL EVENT INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 86415 86415 322110785 322197200 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 86958 98306 92261 86415 363940 250000 250000 250000 250000 1000000 1500000 1 547011 723768 334399 936380 0 4368018 25000 131904 4524922 4143930 224088 4368018 3874429 269501 4143930 3388880 485549 3874429 3516970 -128090 3388880 0.46500 0.53500 0 0 16425259 12841363 3583896 2321295 1953187 368108 1333696 1045835 287861 4239865 PENSION LIABILITY 18615274 ACCRUED POSTRETIREMENT BENEFITS 70213668 DEFERRED LEASE OBLIGATIONS 16430466 105259408 X 395463214 136958 82358546 -17747538 64747966 330715248 48498 48498 330763746 404487248 82358546 82358546 322128702 48498 20000 68498 322197200 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 2017, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. PART XI, LINE 2D - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING EXPENSES WITH FUNCTIONAL EXPENSES -20,000. PENSION-RELATED CHANGES OTHER THAN NET PERIODIC COSTS -17,727,538. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING EXPENSES 20,000. X X X X X X X 1 RAIOLA CO INC 1201 BROADWAY SUITE 511 NEW YORK NY 10001 EVENT PLANNING 0 2825150 20000 2805150 ONESOURCE PRODUCTION LLC 38590 BETTIS DRIVE HAMILTON VA 20158 DIRECT MAILING 0 180950 61889 119061 3006100 81889 2924211 NY NJ CT SERVANT JUSTICE DINNER 2825150 2825150 10060 2825150 2825150 10060 10060 -10060 X X X X 0 0 0 0 0 0 0 0 0 SCOTT A ROSENBERG GENERAL COUNSEL 183413 0 0 0 396 0 54682 0 49296 0 287787 0 0 0 JANET SABEL ATTORNEY-IN-CHIEF/CEO 230792 0 0 0 363 0 46028 0 4671 0 281854 0 0 0 ALLAN J FOX CHIEF HR OFFICER 206308 0 0 0 396 0 14128 0 51270 0 272102 0 0 0 JOHN C NEEDHAM SUPERVISING ATTORNEY 156947 0 0 0 2286 0 55889 0 49546 0 264668 0 0 0 JUSTINE LUONGO ATTORNEY-IN-CHARGE-CDP 186234 0 0 0 138 0 14415 0 52231 0 253018 0 0 0 DAWNE A MITCHELL ATTORNEY-IN-CHIEF-JRP 184030 0 0 0 138 0 22069 0 46573 0 252810 0 0 0 DAWN C RYAN ATTORNEY-IN-CHARGE-BOROUGH 159565 0 0 0 396 0 66800 0 18734 0 245495 0 0 0 IRWIN SHAW ATTORNEY-IN-CHARGE-BOROUGH 170809 0 0 0 2076 0 23117 0 47038 0 243040 0 0 0 EZRA M MILLER CHIEF FINANCIAL OFFICER 183335 0 0 0 138 0 13100 0 47219 0 243792 0 0 0 EDWARD D MC CARTHY ARRAIGNMENT SUPERVISING ATTORNEY 161539 0 0 0 2286 0 12571 0 46797 0 223193 0 0 0 ADRIENE L HOLDER ATTORNEY-IN-CHIEF-CIVIL 187074 0 0 0 138 0 17722 0 18773 0 223707 0 0 0 DAVID E LOFTIS ATTORNEY-IN-CHARGE 162667 0 0 0 258 0 11449 0 43897 0 218271 0 0 0 TAMARA A STECKLER FORMER CHIEF ADMIN OFFICER 205964 0 0 0 0 0 0 0 0 0 205964 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 14 47820 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 2019 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 6014(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 VACATION BUY-BACK, ONE-TIME PAYMENT, AND COST OF LIVING ADJUSTMENT. FORM 990, PART XI, LINE 9: PENSION-RELATED CHANGES OTHER THAN NET PERIODIC COSTS -17,727,538.