2018-02-07T13:25:31-06:00 2017-06-30 420714325 RSM US LLP 1185 AVENUE OF THE AMERICAS NEW YORK NY 100362602 990 2016-07-01 135562265 THE LEGAL AID SOCIETY LEGA 2125773300 199 WATER STREET NEW YORK NY 10038 SEYMOUR W JAMES JR ATTORNEY-IN-CHIEF 2125773300 2018-02-07 1 TAMAR PLOTZKER P02047230 2123721000 108.171.131.186 2018-02-07 13:58:48 ES P 74945D2FC77B6F91CA20B0294C60E870FB0C5B8E 74945D2FC77B6F91CA20B0294C60E870FB0C5B8E 2016 2021-01-29 14:40:06Z SEYMOUR W JAMES JR 199 WATER STREET NEW YORK NY 10038 267082158 0 X WWW.LEGAL-AID.ORG X 1876 NY TO PROVIDE QUALITY LEGAL REPRESENTATION TO LOW-INCOME NEW YORKERS 59 59 2221 3303 0 0 257878230 265299857 85335 216154 134463 327468 -95987 -196736 258002041 265646743 0 0 0 0 213945525 233193879 99065 98095 917532 32676923 36145859 246721513 269437833 11280528 -3791090 78084797 91196958 125540129 127733008 -47455332 -36536050 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 300,000 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 152406427 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 219,000 CLIENT MATTERS THIS YEAR. 43648018 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 32,500 ONGOING CLIENT MATTERS THIS YEAR. 58025671 216154 CIVIL PRACTICE - PROVIDED CIVIL LEGAL ASSISTANCE TO LOW-INCOME NEW YORKERS AND WORKED ON APPROXIMATELY 48,500 CLIENT MATTERS THIS YEAR. 254080116 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 1 399 0 1 2221 1 0 0 0 0 0 1 1 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 EZRA MILLER 2125773338 199 WATER STREET NEW YORK NY 10038 X RICHARD J DAVIS CHAIRMAN OF THE BOARD OF DIRECTORS 5.00 X X 0 0 0 BLAINE FIN V FOGG PRESIDENT 30.00 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 1.00 X 0 0 0 DEBORAH N ARCHER DIRECTOR (FROM 12/14/2016) 1.00 X 0 0 0 EUGENE F ASSAF DIRECTOR 1.00 X 0 0 0 STUART J BASKIN DIRECTOR 1.00 X 0 0 0 CHRISTOPHER D BELELIEU DIRECTOR (FROM 12/14/2016) 1.00 X 0 0 0 STEVEN M BIERMAN DIRECTOR 1.00 X 0 0 0 BARRAY A BOHRER DIRECTOR (FROM 12/14/2016) 1.00 X 0 0 0 BRADLEY J BUTWIN DIRECTOR (FROM 12/14/2016) 1.00 X 0 0 0 NICHOLAS M CANNELLA DIRECTOR 1.00 X 0 0 0 JUAN CARTAGENA DIRECTOR (FROM 12/14/2016) 1.00 X 0 0 0 WILLIAM F CAVANAUGH JR DIRECTOR (THRU 12/14/2016) 1.00 X 0 0 0 SARAH L CAVE DIRECTOR (FROM 12/14/2016) 1.00 X 0 0 0 THOMAS M CERABINO 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 WILLIAM R DOUGHERTY DIRECTOR 1.00 X 0 0 0 SCOTT A EDELMAN DIRECTOR (FROM 12/14/2016) 1.00 X 0 0 0 MARCY ENGEL DIRECTOR (THRU 12/14/2016) 1.00 X 0 0 0 ERIC J FRIEDMAN DIRECTOR 1.00 X 0 0 0 MATTHEW S FURMAN DIRECTOR 1.00 X 0 0 0 ERIN G GLADNEY DIRECTOR (FROM 12/14/2016) 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 (FROM 12/14/2016) 1.00 X 0 0 0 NOAH J HANFT DIRECTOR 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 MATTHEW WD INGBER DIRECTOR (THRU 12/14/2016) 1.00 X 0 0 0 MEL M IMMERGUT DIRECTOR (THRU 12/14/2016) 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 GILLIAN LESTER DIRECTOR 1.00 X 0 0 0 ADEEL A MANGI DIRECTOR (FROM 12/14/2016) 1.00 X 0 0 0 AARON R MARCU DIRECTOR 1.00 X 0 0 0 GREGORY A MARKEL DIRECTOR (THRU 12/14/2016) 1.00 X 0 0 0 AARON MARKS DIRECTOR (THRU 12/14/2016) 1.00 X 0 0 0 THEODORE VH MAYER DIRECTOR (THRU 12/14/2016) 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 PAMELA MILLER DIRECTOR (THRU 12/14/2016) 1.00 X 0 0 0 CHARLES C PLATT DIRECTOR 1.00 X 0 0 0 ROBERT A PROFUSEK DIRECTOR (THRU 12/14/2016) 1.00 X 0 0 0 SHARYL A REISMAN DIRECTOR (FROM 12/14/2016) 1.00 X 0 0 0 RICHARD A ROTHMAN DIRECTOR 1.00 X 0 0 0 MILES N RUTHBERG DIRECTOR 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 ALAN SIEGEL DIRECTOR (THRU 12/14/2016) 1.00 X 0 0 0 AUDRA J SOLOWAY DIRECTOR 1.00 X 0 0 0 GARY STEIN DIRECTOR (THRU 12/14/2016) 1.00 X 0 0 0 JEREMY H TEMKIN DIRECTOR 1.00 X 0 0 0 ANTHONY C THOMPSON 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 FRANK S VELLUCCI DIRECTOR 1.00 X 0 0 0 NANCY WACKSTEIN DIRECTOR (THRU 12/14/2016) 1.00 X 0 0 0 CHARLES WEINSTEIN DIRECTOR (FROM 12/14/2016) 1.00 X 0 0 0 JONATHAN B WHITNEY DIRECTOR 1.00 X 0 0 0 SEYMOUR W JAMES JR ATTORNEY-IN-CHIEF 35.00 X 213709 0 32673 SCOTT A ROSENBERG GENERAL COUNSEL 35.00 X 176060 0 39260 EZRA M MILLER CHIEF FINANCIAL OFFICER 35.00 X 165950 0 49912 ALLAN J FOX CHIEF HR OFFICER 35.00 X 199343 0 53956 JUSTINE LUONGO ATTORNEY-IN-CHARGE-CDP 35.00 X 184363 0 46954 TAMARA A STECKLER ATTORNEY-IN-CHIEF-JRP 35.00 X 177970 0 48362 ADRIENE L HOLDER ATTORNEY-IN-CHIEF-CIVIL 35.00 X 178946 0 27661 IRWIN SHAW ATTORNEY-IN-CHIEF 35.00 X 168610 0 -195913 JOHN C NEEDHAM SUPERVISING ATTORNEY 35.00 X 148814 0 40076 EDWARD D MC CARTHY ARRAIGNMENT SUPERVISING ATTY 35.00 X 157087 0 47947 DAWN C RYAN ATTORNEY-IN-CHARGE-CRIMINAL 35.00 X 153899 0 16225 PATRICIA A BATH DIRECTOR - COMMUNICATIONS 35.00 X 151598 0 -92888 2076349 0 114225 524 0 1 0 ADP PO BOX 842875 BOSTON MA 02284 PAYROLL PROCESSING FEES/HR FEES 477456 STAR CONSORTIAM CORP 20 MICIELI PLACE BROOKLYN NY 11218 CONSTRUCTION SERVICES 442700 AMERICAN MAINTENANCE & JANITORIAL SERVIC 101 WEST 23RD ST 133 NEW YORK NY 10011 CLEANING SERVICES 341604 UBIQUS REPORTING 61 BROADWAY SUITE 1400 NEW YORK NY 10006 TRANSCRIPT SERVICES 152301 BUCK CONSULTANTS LLC PO BOX 202617 DALLAS TX 75320 CONSULTANTS 149231 11 4478 3810222 246594470 14890687 69457 265299857 COURT AWARDS 541100 216154 216154 216154 227654 227654 1141828 1042014 99814 99814 99814 196460 3810222 393401 -196941 -196941 MISC. INCOME 900099 205 205 205 265646743 216154 0 130732 1677715 1601971 72037 3707 155162073 148069948 6746690 345435 26929717 25808880 1064173 56664 36377475 34863548 1437388 76539 13046899 12503830 515615 27454 113073 113073 71988 71988 98095 98095 42016 42016 1461412 1236168 225232 12 153236 59975 81651 11610 1729959 1334603 390123 5233 20442991 19068212 1278202 96577 1024208 993860 29385 963 91144 35673 48566 6905 1128657 898761 229896 745104 707810 34698 2596 EQUIP RENTAL & MAINT 2271464 1594695 631827 44942 INVESTIGATIONS & EXPERT 1646909 1646893 16 LAW BOOKS & REF MAT 1170679 1131950 30356 8373 COMMUNICATIONS 1023782 936794 83292 3696 3029237 1586545 1313961 128731 269437833 254080116 14440185 917532 11810544 23307504 13029612 9993428 35388324 38181221 5210326 5563289 20626334 15334158 4257299 5292176 8010494 4688292 378198 4171048 78084797 91196958 30916346 41068576 4323 181030 94619460 86483402 125540129 127733008 X -53161802 -42217546 3640447 3615473 2066023 2066023 -47455332 -36536050 78084797 91196958 X -3791090 201045 14509327 X 0 1 X 1 1 1 X 217622715 224418923 241032980 257878230 265299857 1206252705 217622715 224418923 241032980 257878230 265299857 1206252705 1206252705 111343 111245 102034 87849 227654 640125 108671 169867 160953 189426 196665 825582 1207718412 788676 0.99880 0.99830 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME SPECIAL EVENT INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 86958 86958 269350875 269437833 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 62405 86570 77456 86958 313389 250000 250000 250000 250000 1000000 1500000 1 509521 3926133 3918571 517083 0 3388880 485549 3874429 3516970 -128090 3388880 3443447 73523 3516970 3014894 428553 3443447 2739352 275542 3014894 0.53320 0.46680 0 0 16643049 12612108 4030941 2291270 1522921 768349 1692015 1199129 492886 5292176 PENSION LIABILITY 20466898 ACCRUED POSTRETIREMENT BENEFITS 47047169 DEFERRED LEASE OBLIGATIONS 18969335 86483402 X 366958962 201045 86683863 14469327 101354235 265604727 42016 42016 265646743 356039680 86683863 86683863 269355817 42016 40000 82016 269437833 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 2014, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. PART XI, LINE 2D - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING EXPENSES WITH FUNCTIONAL EXPENSES -40,000. PENSION-RELATED CHANGES OTHER THAN NET PERIODIC COSTS 14,509,327. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING EXPENSES 40,000. X X X X X X X 1 PROJECTS PLUS INC 145 WEST 45TH STREET SUITE 300 NEW YORK NY 10036 EVENT PLANNING 0 4006682 40000 3966682 ONESOURCE PRODUCTION LLC 38590 BETTIS DRIVE HAMILTON VA 20158 DIRECT MAILING 0 300550 58095 242455 4307232 98095 4209137 NY NJ CT SERVANT JUSTICE DINNER 4006682 3810222 196460 297287 96114 4006682 3810222 196460 297287 96114 393401 -196941 X X X X 0 0 0 0 0 0 0 0 0 SEYMOUR W JAMES JR ATTORNEY-IN-CHIEF 211899 0 0 0 1810 0 -5243 0 37916 0 246382 0 0 0 SCOTT A ROSENBERG GENERAL COUNSEL 176060 0 0 0 0 0 767 0 38493 0 215320 0 0 0 EZRA M MILLER CHIEF FINANCIAL OFFICER 165950 0 0 0 0 0 11722 0 38190 0 215862 0 0 0 ALLAN J FOX CHIEF HR OFFICER 199343 0 0 0 0 0 13413 0 40543 0 253299 0 0 0 JUSTINE LUONGO ATTORNEY-IN-CHARGE-CDP 184363 0 0 0 0 0 12125 0 34829 0 231317 0 0 0 TAMARA A STECKLER ATTORNEY-IN-CHIEF-JRP 177970 0 0 0 0 0 11767 0 36595 0 226332 0 0 0 ADRIENE L HOLDER ATTORNEY-IN-CHIEF-CIVIL 178946 0 0 0 0 0 12361 0 15300 0 206607 0 0 0 JOHN C NEEDHAM SUPERVISING ATTORNEY 147873 0 0 0 941 0 -1355 0 41431 0 188890 0 0 0 EDWARD D MC CARTHY ARRAIGNMENT SUPERVISING ATTY 156146 0 0 0 941 0 11619 0 36328 0 205034 0 0 0 DAWN C RYAN ATTORNEY-IN-CHARGE-CRIMINAL 153899 0 0 0 0 0 662 0 15563 0 170124 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 67394 FMV WHEN TRANSFERRED X AUCTION ITEMS 5 2063 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 2016 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. FORM 990, PART XI, LINE 9: PENSION-RELATED CHANGES OTHER THAN NET PERIODIC COSTS 14,509,327.