2019-03-07T10:37:59-06:00 2018-06-30 420714325 RSM US LLP 4 TIMES SQUARE NEW YORK NY 10036 990 2017-07-01 135562265 THE LEGAL AID SOCIETY LEGA 2125773300 199 WATER STREET NEW YORK NY 10038 EZRA MILLER CFO 2125773300 2019-03-07 1 LYNNE JOHNSON P00757336 6179129000 108.171.131.186 2019-03-07 09:57:40 ES P D7668CACA2324E37644B507858CBB72F6C0D8D45 5986EA02A50E5C1C2A76B2DCE64E771EF2BE8307 2017 2019-02-21 02:37:17Z RICHARD J DAVIS 199 WATER STREET NEW YORK NY 10038 321456425 0 X WWW.LEGAL-AID.ORG X 1876 NY TO PROVIDE QUALITY LEGAL REPRESENTATION TO LOW-INCOME NEW YORKERS 54 54 2204 4419 0 1032056 265299857 289180378 216154 278010 327468 437035 -196736 -269220 265646743 289626203 0 0 0 0 233193879 234576749 98095 112262 1121768 36145859 37436505 269437833 272125516 -3791090 17500687 91196958 104895069 127733008 119361174 -36536050 -14466105 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. 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 288,500 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 148818652 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 198,000 CLIENT MATTERS THIS YEAR. 43515132 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 38,000 ONGOING CLIENT MATTERS THIS YEAR. 61294437 278010 CIVIL PRACTICE - PROVIDED CIVIL LEGAL ASSISTANCE TO LOW-INCOME NEW YORKERS AND WORKED ON APPROXIMATELY 52,500 CLIENT MATTERS THIS YEAR. 253628221 1 1 0 1 0 0 0 0 1 1 1 1 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 1 404 0 1 2204 1 1 1 0 0 0 0 1 1 0 0 0 0 X 54 54 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 EZRA MILLER 2125773338 199 WATER STREET NEW YORK NY 10038 X RICHARD J DAVIS CHAIRMAN OF THE BOARD OF DIRECTORS 10.00 X X 0 0 0 BLAINE FIN V FOGG PRESIDENT 30.00 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 DANIEL F KOLB 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 STEWART D AARON DIRECTOR (THRU 11/29/2017) 1.00 X 0 0 0 DEBORAH N ARCHER DIRECTOR 1.00 X 0 0 0 EUGENE F ASSAF DIRECTOR (THRU 11/29/2017) 1.00 X 0 0 0 STUART J BASKIN DIRECTOR (THRU 11/29/2017) 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 BRADLEY J BUTWIN DIRECTOR 1.00 X 0 0 0 NICHOLAS M CANNELLA DIRECTOR (THRU 11/29/2017) 1.00 X 0 0 0 JUAN CARTAGENA DIRECTOR 1.00 X 0 0 0 SARAH L CAVE DIRECTOR 1.00 X 0 0 0 ALEX V CHACHKES DIRECTOR 1.00 X 0 0 0 CHRISTOPHER P CONNIFF DIRECTOR 1.00 X 0 0 0 MATTHEW DILLER DIRECTOR 1.00 X 0 0 0 JUNE S DIPCHAND DIRECTOR (FROM 11/29/2017) 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 ERIC J FRIEDMAN DIRECTOR (THRU 11/29/2017) 1.00 X 0 0 0 MATTHEW S FURMAN DIRECTOR 1.00 X 0 0 0 CHRISTOPHER L GARCIA DIRECTOR (FROM 11/29/2017) 1.00 X 0 0 0 ERIN G GLADNEY DIRECTOR (THRU 11/29/2017) 1.00 X 0 0 0 LINDA C GOLDSTEIN DIRECTOR 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 NOAH J HANFT DIRECTOR (THRU 11/29/2017) 1.00 X 0 0 0 JAMES D HERSCHLEIN DIRECTOR 1.00 X 0 0 0 TRACY RICHELLE HIGH DIRECTOR 1.00 X 0 0 0 DAVID G HILLE DIRECTOR 1.00 X 0 0 0 VICTOR L HOU DIRECTOR 1.00 X 0 0 0 DAVID G JANUSZEWSKI DIRECTOR 1.00 X 0 0 0 JEFFREY L KESSLER DIRECTOR 1.00 X 0 0 0 ATIF KHAWAJA DIRECTOR (FROM 11/29/2017) 1.00 X 0 0 0 NATALIE LAMARQUE DIRECTOR (FROM 11/29/2017) 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 ROGER MELTZER DIRECTOR 1.00 X 0 0 0 THOMAS C MERIAM DIRECTOR 1.00 X 0 0 0 CHARLES C PLATT DIRECTOR 1.00 X 0 0 0 BRIAH H POLOVOY DIRECTOR (FROM 11/29/2017) 1.00 X 0 0 0 SHARYL A REISMAN DIRECTOR 1.00 X 0 0 0 RICHARD A ROTHMAN DIRECTOR (THRU 11/29/2017) 1.00 X 0 0 0 MILES N RUTHBERG DIRECTOR (THRU 11/29/2017) 1.00 X 0 0 0 WILLIAM SAVITT 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 AUDRA J SOLOWAY DIRECTOR 1.00 X 0 0 0 JEREMY H TEMKIN DIRECTOR 1.00 X 0 0 0 ANTHONY C THOMPSON DIRECTOR (THRU 11/29/2017) 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 FRANK S VELLUCCI DIRECTOR (THRU 11/29/2017) 1.00 X 0 0 0 CHARLES WEINSTEIN DIRECTOR 1.00 X 0 0 0 JONATHAN B WHITNEY DIRECTOR 1.00 X 0 0 0 JAMIE L WINE DIRECTOR (FROM 11/29/2017) 1.00 X 0 0 0 SEYMOUR W JAMES JR ATTORNEY-IN-CHIEF 35.00 X 224363 0 70939 SCOTT A ROSENBERG GENERAL COUNSEL 35.00 X 183723 0 47729 EZRA M MILLER CHIEF FINANCIAL OFFICER 35.00 X 184539 0 55921 TAMARA A STECKLER CHIEF ADMINISTRATIVE OFFICER 35.00 X 198212 0 55704 ALLAN J FOX CHIEF HR OFFICER 35.00 X 209869 0 60141 JUSTINE LUONGO ATTORNEY-IN-CHARGE-CDP 35.00 X 193991 0 52691 ADRIENE L HOLDER ATTORNEY-IN-CHIEF-CIVIL 35.00 X 188351 0 28020 IRWIN SHAW ATTORNEY-IN-CHARGE-BOROUGH 35.00 X 177762 0 -16791 JOHN C NEEDHAM SUPERVISING ATTORNEY 35.00 X 158681 0 46832 EDWARD D MC CARTHY ARRAIGNMENT SUPERVISING AT 35.00 X 161905 0 52314 DAWN C RYAN ATTORNEY-IN-CHARGE-CRIMINA 35.00 X 160706 0 11137 DAVID E LOFTIS ATTORNEY-IN-CHARGE 35.00 X 164138 0 49499 2206240 0 514136 538 0 1 0 L&M CONSTRUCTION 1079 YONKERS AVENUE YONKERS NY 10704 CONSTRUCTION SERVICES 1444479 ADP PO BOX 842875 BOSTON MA 02284 PAYROLL PROCESSING FEES/HR FEES 691528 STAR CONSORTIAM CORP 20 MICIELI PLACE BROOKLYN NY 11218 CONSTRUCTION SERVICES 548450 IRON MOUNTAIN PO BOX 27128 NEW YORK NY 10087 STORAGE SERVICES 543418 AMERICAN MAINTENANCE & JANITORIAL SERVIC 101 WEST 23RD ST 133 NEW YORK NY 10011 CLEANING SERVICES 501637 13 3736 3170793 263008813 22997036 53620 289180378 COURT AWARDS 541100 278010 278010 278010 328337 328337 31508946 31400248 108698 108698 108698 159095 3170793 429974 -270879 -270879 MISC. INCOME 900099 1659 1659 1659 289626203 278010 0 167815 2013395 1908603 99450 5342 155311767 147303919 7592939 414909 25715467 24305504 1344436 65527 38648307 36529128 2020702 98477 12887813 12181223 673748 32842 135020 135020 84464 84464 112262 112262 110989 110989 1098705 698043 391662 9000 154616 59828 86168 8620 1819044 1398513 417849 2682 21453840 19842359 1511869 99612 1090830 1060834 27358 2638 105483 40816 58786 5881 922802 833972 88830 713869 678532 33152 2185 EQUIP RENTAL & MAINT 2160261 1109510 881298 169453 INVESTIGATIONS & EXPERT 1805015 1754192 50823 LAW BOOKS & REF MAT 1340384 1327821 9709 2854 COMMUNICATIONS 1036563 896820 135459 4284 3404620 1698604 1620816 85200 272125516 253628221 17375527 1121768 23307504 16159650 9993428 10005726 38181221 41985598 5563289 7050314 21430757 15915963 5292176 5514794 4688292 5080772 4171048 19098215 91196958 104895069 41068576 35189121 181030 513036 2128222 86483402 81530795 127733008 119361174 X -42217546 -20144724 3615473 3612596 2066023 2066023 -36536050 -14466105 91196958 104895069 X 17500687 32900 4536358 X 0 1 X 1 1 1 X 224418923 241032980 257878230 265299857 289180378 1277810368 224418923 241032980 257878230 265299857 289180378 1277810368 1277810368 111245 102034 87849 227654 328337 857119 169867 160953 189426 196665 160754 877665 1279545152 922371 0.99860 0.99880 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME SPECIAL EVENT INCOME 98306 98306 272027210 272125516 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 86570 77456 86958 98306 349290 250000 250000 250000 250000 1000000 1500000 1 517083 1829456 1622998 723541 0 3874429 269501 4143930 3388880 485549 3874429 3516970 -128090 3388880 3443447 73523 3516970 3014894 428553 3443447 0.49860 0.50140 0 0 17317266 13006386 4310880 2321295 1567875 753420 1792196 1341702 450494 5514794 U.S. FIXED INCOME 19098215 C 19098215 PENSION LIABILITY 10187122 ACCRUED POSTRETIREMENT BENEFITS 52375870 DEFERRED LEASE OBLIGATIONS 18967803 81530795 X 387683447 32900 93634375 4500958 98168233 289515214 110989 110989 289626203 365613502 93634375 93634375 271979127 110989 35400 146389 272125516 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 2015, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. PART XI, LINE 2D - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING EXPENSES WITH FUNCTIONAL EXPENSES -35,400. PENSION-RELATED CHANGES OTHER THAN NET PERIODIC COSTS 4,536,358. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING EXPENSES 35,400. X X X X X X X 1 RAIOLA CO INC 1201 BROADWAY SUITE 511 NEW YORK NY 10001 EVENT PLANNING 0 3329888 35000 3294888 ONESOURCE PRODUCTION LLC 38590 BETTIS DRIVE HAMILTON VA 20158 DIRECT MAILING 0 205214 76862 128352 3535102 111862 3423240 NY NJ CT SERVANT JUSTICE DINNER 3329888 3170793 159095 257543 172431 3329888 3170793 159095 257543 172431 429974 -270879 X X X X 0 0 0 0 0 0 0 0 0 SEYMOUR W JAMES JR ATTORNEY-IN-CHIEF 224363 0 0 0 0 0 28068 0 42871 0 295302 0 0 0 SCOTT A ROSENBERG GENERAL COUNSEL 183723 0 0 0 0 0 2366 0 45363 0 231452 0 0 0 EZRA M MILLER CHIEF FINANCIAL OFFICER 184539 0 0 0 0 0 12526 0 43395 0 240460 0 0 0 TAMARA A STECKLER CHIEF ADMINISTRATIVE OFFICER 198212 0 0 0 0 0 13884 0 41820 0 253916 0 0 0 ALLAN J FOX CHIEF HR OFFICER 209869 0 0 0 0 0 14278 0 45863 0 270010 0 0 0 JUSTINE LUONGO ATTORNEY-IN-CHARGE-CDP 193991 0 0 0 0 0 12907 0 39784 0 246682 0 0 0 ADRIENE L HOLDER ATTORNEY-IN-CHIEF-CIVIL 188351 0 0 0 0 0 10892 0 17128 0 216371 0 0 0 IRWIN SHAW ATTORNEY-IN-CHARGE-BOROUGH 177762 0 0 0 0 0 -59498 0 42707 0 160971 0 0 0 JOHN C NEEDHAM SUPERVISING ATTORNEY 158681 0 0 0 0 0 2626 0 44206 0 205513 0 0 0 EDWARD D MC CARTHY ARRAIGNMENT SUPERVISING AT 161905 0 0 0 0 0 10757 0 41557 0 214219 0 0 0 DAWN C RYAN ATTORNEY-IN-CHARGE-CRIMINA 160706 0 0 0 0 0 -6356 0 17493 0 171843 0 0 0 DAVID E LOFTIS ATTORNEY-IN-CHARGE 164138 0 0 0 0 0 10946 0 38553 0 213637 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 18 52620 FMV WHEN TRANSFERRED X AUCTION ITEMS 1 1000 FMV WHEN TRANSFERRED 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 2017 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. NOTWITHSTANDING 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 4,536,358.