2015-02-02T10:49:11-06:00 2014-06-30 420714325 MCGLADREY LLP 1185 AVENUE OF THE AMERICAS NEW YORK NY 100362602 990 2013-07-01 135562265 THE LEGAL AID SOCIETY LEGA 2125773300 199 WATER STREET NEW YORK NY 10038 SEYMOUR W JAMES ATTORNEY-IN-CHIEF 2125773300 2015-02-02 1 MARTIN GREIF P00029738 2123721000 2013 2016-02-25 16:41:14Z SEYMOUR W JAMES 199 WATER STREET NEW YORK NY 10038 226037984 0 X WWW.LEGAL-AID.ORG X 1876 NY TO PROVIDE QUALITY LEGAL REPRESENTATION TO LOW-INCOME NEW YORKERS 53 53 1916 3417 0 0 217622715 224418923 144315 202595 186788 194827 -155673 -94699 217798145 224721646 0 14292 0 0 175955062 185815278 108335 93686 938404 33132206 38122175 209195603 224045431 8602542 676215 66885317 66079860 104724839 105491432 -37839522 -39411572 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.THE SOCIETY HANDLES MORE THAN 310,000 INDIVIDUAL CASES AND MATTERS ANNUALLY AND PROVIDES 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 136089666 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 HANDLED SOME 235,000 NEW CLIENT MATTERS THIS YEAR. 40641050 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 HANDLED SOME 33,000 ONGOING CLIENT MATTERS THIS YEAR. 33290701 14292 202595 CIVIL PRACTICE - PROVIDED CIVIL LEGAL ASSISTANCE TO LOW-INCOME NEW YORKERS AND HANDLED SOME 46,000 CLIENT MATTERS THIS YEAR. (INCLUDING NEW MATTERS AND MATTERS THAT WERE ACCEPTED FOR ASSISTANCE LAST YEAR AND RESOLVED THIS YEAR). 210021417 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 1 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 291 0 1 1916 1 0 0 0 0 0 1 1 0 0 0 0 X 53 53 0 0 0 0 1 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY NJ CT X X X SANDRA SCOTT 2125773283 199 WATER STREET NEW YORK NY 10038 X RICHARD J DAVIS CHAIRMAN OF THE BOARD OF DIRECTORS 1.00 X X 0 0 0 BLAINE FIN V FOGG PRESIDENT 20.00 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 MEL M IMMERGUT 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 EUGENE F ASSAF DIRECTOR 1.00 X 0 0 0 FRANCIS P BARRON DIRECTOR (THRU 11/2013) 1.00 X 0 0 0 STUART J BASKIN DIRECTOR 1.00 X 0 0 0 PETER A BICKS DIRECTOR 1.00 X 0 0 0 STEVEN M BIERMAN DIRECTOR (FROM 12/2013) 1.00 X 0 0 0 NICHOLAS M CANNELLA DIRECTOR 1.00 X 0 0 0 WILLIAM F CAVANAUGH JR DIRECTOR 1.00 X 0 0 0 THOMAS M CERABINO DIRECTOR 1.00 X 0 0 0 CHRISTOPHER P CONNIFF DIRECTOR 1.00 X 0 0 0 DAVID A CRICHLOW DIRECTOR (THRU 11/2013) 1.00 X 0 0 0 WILLIAM R DOUGHERTY DIRECTOR (FROM 4/2014) 1.00 X 0 0 0 DIMITRIOS T DRIVAS DIRECTOR (THRU 11/2013) 1.00 X 0 0 0 MARCY ENGEL DIRECTOR 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 STUART GOLD DIRECTOR (THRU 11/2013) 1.00 X 0 0 0 WILLIS J GOLDSMITH DIRECTOR 1.00 X 0 0 0 MORTON E GROSZ DIRECTOR 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 (FROM 1/2014) 1.00 X 0 0 0 MICHELE HIRSHMAN DIRECTOR 1.00 X 0 0 0 VICTOR L HOU DIRECTOR 1.00 X 0 0 0 MATTHEW WD INGBER 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 STEVEN G KOBRE DIRECTOR 1.00 X 0 0 0 ALAN LEVINE DIRECTOR 1.00 X 0 0 0 GARY G LYNCH DIRECTOR 1.00 X 0 0 0 GREGORY A MARKEL DIRECTOR 1.00 X 0 0 0 AARON MARKS DIRECTOR 1.00 X 0 0 0 THEODORE VH MAYER DIRECTOR 1.00 X 0 0 0 WILLIAM MCGUINNESS DIRECTOR 1.00 X 0 0 0 ROGER MELTZER DIRECTOR 1.00 X 0 0 0 NEIL MERKL DIRECTOR 1.00 X 0 0 0 PAMELA MILLER DIRECTOR 1.00 X 0 0 0 SARA E MOSS DIRECTOR 1.00 X 0 0 0 MARTIN NUSSBAUM DIRECTOR 1.00 X 0 0 0 VINCENT PAGANO JR DIRECTOR (THRU 11/2013) 1.00 X 0 0 0 A ROBERT PIETRZAK DIRECTOR (THRU 11/2013) 1.00 X 0 0 0 RICHARD A ROTHMAN DIRECTOR 1.00 X 0 0 0 BRADLEY I RUSKIN DIRECTOR 1.00 X 0 0 0 MILES N RUTHBERG DIRECTOR 1.00 X 0 0 0 JANE SHERBURNE DIRECTOR 1.00 X 0 0 0 ALAN SIEGEL DIRECTOR 1.00 X 0 0 0 GARY STEIN DIRECTOR 1.00 X 0 0 0 JEREMY H TEMKIN DIRECTOR 1.00 X 0 0 0 CHRISTINE A VARNEY DIRECTOR (FROM 12/2013) 1.00 X 0 0 0 PAUL F WASHINGTON DIRECTOR (THRU 11/2013) 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 MARC WOLINSKY DIRECTOR 1.00 X 0 0 0 STEVEN BANKS ATTORNEY-IN-CHIEF (THRU 3/2014) 35.00 X 212929 0 83883 SCOTT A ROSENBERG GENERAL COUNSEL 35.00 X 161141 0 77575 SANDRA SCOTT CHIEF FINANCIAL OFFICER 35.00 X 182945 0 37248 ALLAN J FOX CHIEF HR OFFICER 35.00 X 205139 0 39951 SEYMOUR W JAMES ATTORNEY-IN-CHIEF-CRIMINAL 35.00 X 158234 0 107358 TAMARA A STECKLER ATTORNEY-IN-CHIEF-JRP 35.00 X 172624 0 36611 ADRIENE L HOLDER ATTORNEY-IN-CHIEF-CIVIL 35.00 X 173323 0 23823 JUSTINE LUONGO DEPUTY ATTORNEY-IN-CHIEF-CRIMINAL 35.00 X 168940 0 20617 IRWIN SHAW ATTORNEY-IN-CHIEF 35.00 X 166183 0 159950 JOHN C NEEDHAM SUPERVISING ATTORNEY 35.00 X 156714 0 79372 EZRA M MILLER SR. DIRECTOR OF FINANCE 35.00 X 154769 0 36625 DAWN C RYAN ATTORNEY-IN-CHARGE-CRIMINAL 35.00 X 150838 0 62420 2063779 0 765433 427 0 1 0 SIGNATURE CLEANING SERVICES 231 W 29TH STREET NEW YORK NY 10001 CLEANING SERVICES 301719 ADP PO BOX 842875 BOSTON MA 022842875 PAYROLL PROCESSING FEES/HR FEES 297251 MCGLADREY LLP 5155 PAYSPHERE CIRCLE CHICAGO IL 60674 AUDIT & TAX SERVICES 154079 MERCER HEALTH & BENEFITS LLC PO BOX 13793 NEWARK NJ 071880793 BENEFITS CONSULTING 147500 BUCK CONSULTANTS LLC PO BOX 202617 DALLAS TX 753202617 BENEFITS CONSULTING/ACTUARY 123803 5 2677 3493555 203865506 17057185 271427 224418923 COURT AWARDS 900099 202595 202595 202595 111245 111245 1135354 1051772 83582 83582 83582 158340 3493555 264566 -106226 -106226 MISC. INCOME 900099 11527 11527 11527 224721646 202595 0 100128 14292 14292 1641669 1562561 73881 5227 127083943 120948477 5728106 407360 19499414 18568573 870831 60010 26938882 25652856 1203109 82917 10651370 10142883 475701 32786 126291 126291 58500 58500 93686 93686 19349 19349 202420 93417 109003 182468 70461 98199 13808 1377584 1054284 315381 7919 17473725 15959605 1398203 115917 667388 640775 26526 87 51101 19733 27501 3867 1773755 1233047 540708 721473 687788 30721 2964 CONTRIBUTED SOFTWARE 5993235 5993235 EQUIP RENTAL & MAINT 4390316 3382075 983118 25123 OTHER EXPENSES 1667743 662697 923579 81467 COMMUNICATIONS 1073223 1004838 63251 5134 2343604 2329820 13652 132 224045431 210021417 13085610 938404 34161632 20363986 3172561 13157516 14375626 24005339 791961 760053 24266122 19780763 11511542 4485359 2871995 3307607 66885317 66079860 27943974 29284055 8541684 6758345 68239181 69449032 104724839 105491432 X -42295695 -44200149 2390150 2722554 2066023 2066023 -37839522 -39411572 66885317 66079860 X 676215 313186 -2561451 X 0 1 X 1 1 1 X 169877235 175339560 185814517 217622715 224418923 973072950 169877235 175339560 185814517 217622715 224418923 973072950 973072950 93808 91211 99543 111343 111245 507150 6009 698 106128 1271 11527 125633 973705733 3248122 0.99940 0.99900 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 62405 62405 223983026 224045431 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 61333 60192 63192 62405 247122 250000 250000 250000 250000 1000000 1500000 1 738918 636810 643596 732132 0 3014894 428553 3443447 2739352 275542 3014894 2845105 -105753 2739352 2457676 387429 2845105 2278108 10000 169568 2457676 0.60000 0.40000 0 0 14573872 12712209 1861663 3861561 2699384 1162177 5830689 4369170 1461519 4485359 PENSION LIABILITY 22359724 ACCRUED POSTRETIREMENT BENEFITS 28828613 DEFERRED LEASE OBLIGATIONS 18260695 69449032 X 316012570 313186 91042379 -45292 91310273 224702297 19349 19349 224721646 317584620 91042379 2561451 93603830 223980790 19349 45292 64641 224045431 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 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 2011, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. PART XI, LINE 2D - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING EXPENSES WITH FUNCTIONAL EXPENSES -45,292. PART XII, LINE 2D - OTHER ADJUSTMENTS: PENSION-RELATED CHANGES OTHER THAN NET PERIODIC COSTS 2,561,451. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING EXPENSES 45,292. X X X X X X X 1 PROJECTS PLUS INC 145 WEST 45TH STREET SUITE 300 NEW YORK NY 10036 EVENT PLANNING 0 3651895 42792 3609103 ONESOURCE PRODUCTION LLC 38590 BETTIS DRIVE HAMILTON VA 20158 DIRECT MAILING 0 351342 48394 302948 4003237 91186 3912051 NY NJ CT SERVANT JUSTICE DINNER 3651895 3493555 158340 245364 19202 3651895 3493555 158340 245364 19202 264566 -106226 1 NORTHERN MANHATTAN COALITION FOR IMMIGRATION RIGHTS 665 WEST 182ND STREET NEW YORK NY 10033 133255591 501(C)(3) 14292 IMMIGRATION RIGHTS ADVOCACY SERVICES 1 PART I, LINE 2: ALL FUNDS, REGARDLESS OF USAGE, SOURCE AND ULTIMATE DESTINATION ARE RECORDED IN THE GENERAL LEDGER TO ENSURE AWARENESS OF CONTRACT COMPLIANCE. INVOICES ON SUB-CONTRACTOR ORGANIZATIONAL LETTERHEAD WITH APPLICABLE BACKUP DETAILING ALL THE INCURRED EXPENSES ARE SUBMITTED AND REVIEWED BEFORE PAYMENT IS PROCESSED. X X X X 0 0 0 0 0 0 0 0 0 STEVEN BANKS ATTORNEY-IN-CHIEF (THRU 3/2014) 212929 0 0 0 0 0 65624 0 18259 0 296812 0 0 0 SCOTT A ROSENBERG GENERAL COUNSEL 161141 0 0 0 0 0 49645 0 27930 0 238716 0 0 0 SANDRA SCOTT CHIEF FINANCIAL OFFICER 182945 0 0 0 0 0 11853 0 25395 0 220193 0 0 0 ALLAN J FOX CHIEF HR OFFICER 205139 0 0 0 0 0 13171 0 26780 0 245090 0 0 0 SEYMOUR W JAMES ATTORNEY-IN-CHIEF-CRIMINAL 158234 0 0 0 0 0 80979 0 26379 0 265592 0 0 0 TAMARA A STECKLER ATTORNEY-IN-CHIEF-JRP 172624 0 0 0 0 0 11176 0 25435 0 209235 0 0 0 ADRIENE L HOLDER ATTORNEY-IN-CHIEF-CIVIL 173323 0 0 0 0 0 12795 0 11028 0 197146 0 0 0 JUSTINE LUONGO DEPUTY ATTORNEY-IN-CHIEF-CRIMINAL 168940 0 0 0 0 0 10837 0 9780 0 189557 0 0 0 IRWIN SHAW ATTORNEY-IN-CHIEF 166183 0 0 0 0 0 134574 0 25376 0 326133 0 0 0 JOHN C NEEDHAM SUPERVISING ATTORNEY 156714 0 0 0 0 0 50106 0 29266 0 236086 0 0 0 EZRA M MILLER SR. DIRECTOR OF FINANCE 154769 0 0 0 0 0 10160 0 26465 0 191394 0 0 0 DAWN C RYAN ATTORNEY-IN-CHARGE-CRIMINAL 150838 0 0 0 0 0 52027 0 10393 0 213258 0 0 0 X 13 238347 FMV WHEN TRANSFERRED X OTHER 3 20580 FMV X IPADS 1 12500 FMV WHEN TRANSFERRED 0 0 0 PART I, COLUMN (B): THE NUMBER OF CONTRIBUTORS ABOVE REPRESENTS THE NUMBER OF DONORS 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. IN ADDITION TO ANY OTHER RIGHTS PROVIDED BY LAW, THE MEMBERS MAY APPROVE, BUT ARE NOT REQUIRED TO APPROVE, DECISIONS TO (1) ELECT THE DIRECTORS OF THE LEGAL AID SOCIETY AT THE ANNUAL MEMBERS MEETING; (2) FILL ANY INTERIM VACANCIES OF THE BOARD OF DIRECTORS; (3) DETERMINE THE NUMBER OF DIRECTORS ON THE BOARD OF DIRECTORS; AND (4) 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 11 THE SOCIETY'S 2013 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. 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 CITY 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 APPROVES THE FINAL COMPENSATION DECISION. 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 THE LEGAL AID SOCIETY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. COPIES OF THE LEGAL AID SOCIETY'S AUDITED FINANCIAL STATEMENTS AND FORM 990 FILINGS ARE POSTED ON ITS WEBSITE, WWW.LEGAL-AID.ORG, WHILE COPIES OF ITS CHARTER, BY-LAWS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST. 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 FOR CERTAIN BENEFITS. FORM 990, PART VII, SECTION A & SCHEDULE J, PART II COMPENSATION FOR THESE EMPLOYEES INCLUDES AN ANNUAL ORGANIZATION-WIDE VACATION BUY-BACK AND A ONE-TIME ORGANIZATION-WIDE PAYMENT. AS OF THE CLOSE OF CALENDAR YEAR 2013, THERE HAD NOT BEEN A COST OF LIVING ADJUSTMENT SINCE 2008. FORM 990, PART XI, LINE 9: PENSION-RELATED CHANGES OTHER THAN NET PERIODIC COSTS -2,561,451.