2014-02-12T10:52:14-06:00 2013-10-31 113518842 MARKS PANETH LLP 685 THIRD AVENUE NEW YORK NY 10017 990 2012-11-01 237395681 LAMBDA LEGAL DEFENSE & EDUCATION FUND INC LAMB 2128098585 120 WALL STREET 19TH FLOOR NEW YORK NY 100053919 KEVIN M CATHCART 2128098585 2014-02-12 1 ROBERT R LYONS CPA P00227472 2125038800 2012 2015-11-30 17:44:51Z KEVIN M CATHCART 120 WALL STREET 19TH FLOOR NEW YORK NY 100053919 29654304 0 X WWW.LAMBDALEGAL.ORG X 1973 NY THE LAMBDA LEGAL DEFENSE AND EDUCATION FUND, INC. ("LAMBDA LEGAL") IS A NATIONAL ORGANIZATION COMMITTED TO ACHIEVING FULL RECOGNITION OF THE CIVIL RIGHTS OF LESBIANS, GAY MEN, BISEXUALS, TRANSGENDER PEOPLE AND THOSE WITH HIV THROUGH IMPACT LITIGATION, EDUCATION AND PUBLIC POLICY WORK. 30 30 111 100 0 0 16008476 14174147 436699 47883 67271 143831 141239 60049 16653685 14425910 0 0 0 0 8813562 9516841 168567 290396 2671743 4127617 4556161 13109746 14363398 3543939 62512 20660026 21902360 2565687 2766933 18094339 19135427 X THE LAMBDA LEGAL DEFENSE AND EDUCATION FUND, INC. IS A NATIONAL ORGANIZATION COMMITTED TO ACHIEVING FULL RECOGNITION OF THE CIVIL RIGHTS OF LESBIANS, GAY MEN, BISEXUALS, TRANSGENDER PEOPLE AND THOSE WITH HIV THROUGH IMPACT LITIGATION, EDUCATION AND PUBLIC POLICY WORK. 0 0 5035060 45321 LEGAL PROGRAMLAMBDA LEGAL'S LGBT AND HIV LAW REFORM, POLICY, AND EDUCATION WORK ENCOMPASSES A WIDE RANGE OF AREAS, INCLUDING FEDERAL AND STATE CONSTITUTIONAL LAW ISSUES; RELATIONSHIP PROTECTIONS, INCLUDING THE FREEDOM TO MARRY; SEXUAL ORIENTATION, GENDER IDENTITY AND EXPRESSION, AND HIV-RELATED DISCRIMINATION IN EMPLOYMENT, BENEFITS, EDUCATION, HOUSING, INSURANCE, PUBLIC ACCOMMODATIONS, FOSTER CARE, AND CRIMINAL AND JUVENILE JUSTICE SYSTEMS; CHILD CUSTODY, VISITATION AND ADOPTION; ACCESS TO HEALTHCARE; THE RIGHTS OF SPECIFIC VULNERABLE POPULATIONS SUCH AS LGBT YOUTH IN SCHOOLS AND SENIORS; PRIVACY; IMMIGRATION RIGHTS INCLUDING ASYLUM; AND COMPREHENSIVE PROTECTIONS AGAINST HARASSMENT AND VIOLENCE.LAMBDA LEGAL HAS BEEN INVOLVED IN MANY LANDMARK CIVIL RIGHTS CASES, INCLUDING AS THE LITIGATORS WHO WON THE U.S. SUPREME COURT DECISION IN LAWRENCE V. TEXAS (STRIKING DOWN ALL REMAINING STATE SODOMY LAWS IN THE NATION), AND AS CO-COUNSEL IN THE SUPREME COURT CASE ROMER V. EVANS (FINDING INITIATIVES BARRING SEXUAL ORIENTATION ANTI-DISCRIMINATION PROTECTIONS UNCONSTITUTIONAL). WE HAVE ALSO WON LANDMARK VICTORIES IN GLENN V. BRUMBY (AFFIRMING THAT DISCRIMINATION AGAINST TRANSGENDER INDIVIDUALS IN PUBLIC EMPLOYMENT IS UNCONSTITUTIONAL); NABOZNY V. PODLESNY (ESTABLISHING RIGHT OF LESBIAN, GAY AND BISEXUAL YOUTH TO BE PROVIDED THE SAME CONSTITUTIONAL PROTECTIONS AGAINST HARASSMENT AND VIOLENCE AT SCHOOL AS HETEROSEXUAL YOUTH RECEIVE); AND VARNUM V. BRIEN AND GSE V. DOW (WINNING SAME-SEX COUPLES THE FREEDOM TO MARRY IN IOWA AND NEW JERSEY, RESPECTIVELY). AT ANY GIVEN TIME DURING 2013, WE WERE ACTIVE IN MORE THAN 70 HIGH-IMPACT LEGAL MATTERS. WE LITIGATED OR JOINED CASES IN AT LEAST 30 STATES AND THE DISTRICT OF COLUMBIA, AND ACTIVELY PARTICIPATED BY FILING "FRIEND-OF-THE-COURT" BRIEFS IN SEVERAL HISTORIC U.S. SUPREME COURT CASES, INCLUDING ONE THAT STRUCK DOWN A KEY SECTION OF THE "DEFENSE OF MARRIAGE ACT" AND ONE THAT ALLOWED THE FREEDOM TO MARRY TO BE RESTORED IN CALIFORNIA. LAMBDA LEGAL ALSO RESPONDED TO MORE THAN 7,000 CALLERS TO OUR LEGAL HELP DESK WITH INFORMATION, MATERIALS AND OTHER FORMS OF ASSISTANCE, AND ASSISTED IN PUBLIC POLICY INITIATIVES AT THE FEDERAL, STATE AND LOCAL LEVELS.AMONG OTHER SUCCESSES IN 2013, WE WON THE FREEDOM TO MARRY IN NEW JERSEY (THROUGH SUCCESSFUL LITIGATION) AND IN ILLINOIS (WHERE WE CHAIRED THE STATE COALITION THAT TRIUMPHANTLY PUSHED FOR MARRIAGE EQUALITY LEGISLATION); WON A VICTORY FROM THE IOWA SUPREME COURT REQUIRING THE STATE TO RECOGNIZE THAT CHILDREN BORN DURING THE MARRIAGE OF A LESBIAN COUPLE ARE LEGALLY THE CHILDREN OF BOTH SPOUSES; WON A LANDMARK EEOC SETTLEMENT FOR A WRONGLY-FIRED SOUTH DAKOTA TRANSGENDER EMPLOYEE ; HELPED A LESBIAN ADD HER WIFE TO THEIR LEASE AFTER A NEW YORK LANDLORD HAD REFUSED TO DO SO; SUCCESSFULLY DEFENDED A HIGH SCHOOL STUDENT'S FREEDOM OF EXPRESSION IN FLORIDA; AND HELPED OVERTURN THE WRONGFUL CONVICTION OF A MINNESOTA HIV-POSITIVE MAN. WE FILED NEW MARRIAGE EQUALITY CASES IN VIRGINIA AND WEST VIRGINIA; WITH OUR ONGOING CASE IN NEVADA, LAMBDA LEGAL IS CURRENTLY SPEARHEADING THE FIGHT IN COURT FOR MARRIAGE EQUALITY IN THREE STATES. WE INITIATED A NEW CASE CHALLENGING EMPLOYMENT DISCRIMINATION AGAINST A LESBIAN TEACHER IN CALIFORNIA WHO WAS FIRED AFTER SUPPORTING THE LGBT STUDENTS IN HER SCHOOL WHO HAD BEEN TARGETS OF DISCRIMINATION; AND WE SECURED EMERGENCY RELIEF MAKING IT POSSIBLE FOR ILLINOIS SAME-SEX COUPLES TO MARRY IMMEDIATELY IF ONE MEMBER OF THE COUPLE WAS TERMINALLY ILL, RATHER THAN HAVING TO WAIT UNTIL THE EFFECTIVE DATE OF THE MARRIAGE EQUALITY LAW. WE FILED NUMEROUS AMICUS BRIEFS ADDRESSING THE ISSUES RAISED BY TWO CASES THAT HAVE NOW BEEN ACCEPTED FOR U.S. SUPREME COURT REVIEW IN WHICH WE ARGUED AGAINST OVERLY-BROAD RELIGIOUS EXEMPTIONS FOR CORPORATIONS SEEKING TO AVOID COMPLIANCE WITH THE AFFORDABLE CARE ACT. 5014168 2562 EDUCATION & PUBLIC AFFAIRS PROGRAMLAMBDA LEGAL'S EDUCATION & PUBLIC AFFAIRS PROGRAM PROVIDES COMMUNICATIONS AND COMMUNITY EDUCATION ABOUT LEGAL ISSUES AFFECTING LGBT PEOPLE AND PEOPLE WITH HIV. WE REPORT AND EXPLAIN THE PURPOSE AND RESULTS OF OUR WORK; TEACH PEOPLE ABOUT THEIR RIGHTS UNDER THE LAW; AMPLIFY THE VOICES OF OUR EXPERTS AND OF AFFECTED COMMUNITIES THROUGH A VARIETY OF MEDIA AND HIGH-IMPACT EDUCATION CAMPAIGNS; PARTICIPATE IN COALITIONS AND FORGE STRATEGIC PARTNERSHIPS WITH ALLIES AND POLICY MAKERS. FOR EXAMPLE, IN 2013 WE OVERSAW THE PRODUCTION OF 14 NEW FACT SHEETS ABOUT THE LEGAL RAMIFICATIONS OF THE SUPREME COURT DECISION TO STRIKE DOWN A SECTION OF THE DEFENSE OF MARRIAGE ACT. THE FACT SHEETS WERE WRITTEN BY LAMBDA LEGAL AND 10 OTHER LGBT GROUPS AND ADDRESSED TOPICS SUCH AS SOCIAL SECURITY BENEFITS, IMMIGRATION, THE FAMILY AND MEDICAL LEAVE ACT, AND INCOME TAXES; NEARLY 200,000 VISITORS HAVE VIEWED THESE FACT SHEETS ON LAMBDA LEGAL'S WEBSITE. WE COLLABORATED WITH SEVERAL PARTNER ORGANIZATIONS TO PLAN AND HOST THE FIRST LGBT LATINO INSTITUTE AT THE CREATING CHANGE CONFERENCE IN ORDER TO SUPPORT COORDINATION AND STRATEGIC PLANNING AMONG LGBT LATINO ACTIVISTS. WE ALSO LAUNCHED A NEW DIGITAL, MOBILE-FRIENDLY INFORMATION SITE ABOUT THE RIGHTS OF TRANSGENDER PEOPLE. OUR COMMUNICATIONS ACTIVITIES INCLUDE PUBLICATION THREE TIMES PER YEAR OF IMPACT MAGAZINE, WHICH IS DISTRIBUTED TO 40,000 PEOPLE ACROSS THE COUNTRY, AND BI-ANNUAL PUBLICATION OF A SPANISH-LANGUAGE VERSION, IMPACTO. THE MAGAZINE CONTAINS INFORMATION ABOUT OUR LEGAL WORK, OUR CLIENTS AND THE IMPACT OF OUR WORK STRENGTHENING CIVIL RIGHTS. IN ADDITION, WE PUBLISH TOOLKITS AND FACT SHEETS THAT ARE AVAILABLE FREE-OF-CHARGE AND HELP PEOPLE UNDERSTAND THEIR RIGHTS AND HOW TO PROTECT THEMSELVES AGAINST DISCRIMINATION. LAMBDA LEGAL'S ONLINE COMMUNICATIONS INCLUDE A WEBSITE THAT PROVIDES COMPREHENSIVE INFORMATION ABOUT LEGAL CASES AND THE LAW AND DRAWS APPROXIMATELY 2,800 VISITORS PER DAY AND OVER 1 MILLION PER YEAR; REGULAR EDUCATIONAL EMAILS THAT REACH MORE THAN 80,000 PEOPLE; AND INFORMATION ABOUT LEGAL MATTERS THAT WE POST ON SOCIAL MEDIA PLATFORMS SUCH AS FACEBOOK, TWITTER, AND YOUTUBE, REACHING APPROXIMATELY 220,000 FOLLOWERS AND SUBSCRIBERS. OUR PUBLIC INFORMATION OFFICERS KEEP JOURNALISTS AND THE GENERAL PUBLIC INFORMED WITH TIMELY, ACCURATE INFORMATION ABOUT THE LAW AND CIVIL RIGHTS, AND WE MAKE OUR ATTORNEYS AND OTHER EXPERTS AVAILABLE AS SPOKESPEOPLE FOR LOCAL AND NATIONAL PRINT, ONLINE, AND BROADCAST NEWS AND PUBLIC AFFAIRS PROGRAMS. PRINT AND ONLINE NEWS STORIES ABOUT LAMBDA LEGAL'S WORK OR WITH QUOTES FROM OUR LEGAL EXPERTS APPEARED APPROXIMATELY 14,000 TIMES IN 2013.LAMBDA LEGAL'S ATTORNEYS AND COMMUNITY EDUCATORS HELP PEOPLE UNDERSTAND THEIR RIGHTS UNDER THE LAW AND HOW TO USE THEM, AND ALSO HELP COMMUNITIES JOIN TOGETHER TO PROMOTE EQUALITY FOR LGBT PEOPLE AND PEOPLE WITH HIV. WE ORGANIZE PROGRAMS AND OFFER WORKSHOPS AND PRESENTATIONS FREE-OF-CHARGE AT COMMUNITY CENTERS, SCHOOLS AND BUSINESSES, EVENTS AND CONFERENCES. IN 2013, OUR COMMUNITY EDUCATORS PROVIDED OVER 110 SUCH WORKSHOP PRESENTATIONS, IN ADDITION TO PROVIDING INFORMATION AT 48 LGBT PRIDE FESTIVALS ACROSS THE COUNTRY. OUR EXPERT ATTORNEYS ALSO SPOKE AT DOZENS OF CONFERENCES, TELECONFERENCES AND EVENTS THROUGHOUT THE COUNTRY. WE DISTRIBUTED APPROXIMATELY 4,200 PRINTED EDUCATIONAL BOOKLETS, AND HUNDREDS OF THOUSANDS OF PEOPLE VIEWED OR DOWNLOADED EDUCATIONAL INFORMATION FROM OUR WEBSITE. 10049228 1 1 0 1 0 0 0 0 0 1 1 0 0 1 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 60 0 111 1 0 0 0 0 0 1 1 0 0 0 0 X 30 30 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NY CA IL GA X X FRANCES GOLDSTEIN 2128098585 120 WALL STREET 19TH FLOOR NEW YORK NY 100053919 ROBIN BURR 2.40 X X 0 0 0 BRAD SEILING 2.40 X X 0 0 0 ERIC NILSON 2.40 X X 0 0 0 LISA LINSKY 2.40 X X 0 0 0 MARCUS BOGGS 2.40 X 0 0 0 LAURA BRILL 2.40 X 0 0 0 MARLA BUTLER 2.40 X 0 0 0 ROBERTA CONROY 2.40 X 0 0 0 TRAYTON DAVIS 2.40 X 0 0 0 BRUCE DEMING 2.40 X 0 0 0 KAREN DIXON 2.40 X 0 0 0 MARTIN FARACH-COLTON 2.40 X 0 0 0 LAURIE HASENCAMP 2.40 X 0 0 0 VINCENT JONES 2.40 X 0 0 0 ANNE KROOK 2.40 X 0 0 0 ROBERT KUHN 2.40 X 0 0 0 SUZANNE LEVAN 2.40 X 0 0 0 LAURA MAECHTLEN 2.40 X 0 0 0 GAIL MORSE 2.40 X 0 0 0 DENA NARBAITZ 2.40 X 0 0 0 THAO NGO 2.40 X 0 0 0 MICHELLE PEAK 2.40 X 0 0 0 JOHN RICHARDS 2.40 X 0 0 0 VADIM SCHICK 2.40 X 0 0 0 ELLIOT SERNEL 2.40 X 0 0 0 DANIEL SLAUGHTER 2.40 X 0 0 0 LYNN SLAUGHTER 2.40 X 0 0 0 TRACEY WALLACE 2.40 X 0 0 0 JILLIAN WEISS 2.40 X 0 0 0 STEVE WINTERS 2.40 X 0 0 0 TOBY BISHOP 2.40 X 0 0 0 DAN COCHRAN 2.40 X 0 0 0 KEVIN CATHCART 40.00 X 307756 0 37759 JUDITH PFENNINGER 40.00 X 138333 0 26484 JON DAVIDSON 40.00 X 196031 0 31063 LESLIE GABEL-BRETT 40.00 X 177451 0 29177 FRANCES GOLDSTEIN 40.00 X 160400 0 28736 JOHN WESTFALL-KWONG 40.00 X 202490 0 42685 HAYLEY GORENBERG 40.00 X 140929 0 36301 SUSAN SOMMER 40.00 X 125452 0 50481 KENNETH UPTON 40.00 X 103782 0 22946 JUDITH RT O'KELLY 40.00 X 123328 0 34520 CHRISTOPHER CLARK 40.00 X 105894 0 21867 1781846 0 362019 14 0 1 0 0 3702574 10471573 352367 14174147 ATTORNEY FEES 541100 45321 45321 SPEAKERS BUREAU 541900 2562 2562 47883 162157 162157 14551640 14569009 957 -17369 -957 -18326 -18326 658428 3702574 658428 0 MISCELLANEOUS REVENUE 541100 60049 60049 60049 14425910 47883 0 203880 1448539 883852 271221 293466 5672941 4280118 527710 865113 478210 363107 42831 72272 1430737 1065227 151473 214037 486414 354991 53617 77806 43000 43000 290396 290396 517990 389279 117995 10716 78018 60074 7021 10923 1002616 771961 90299 140356 496165 386195 32024 77946 147583 113639 13282 20662 91422 70395 8228 12799 PRINTING AND OUTREACH 1380891 892097 488794 CREDIT CARD/BANK CHARGE 224471 224471 TELECOMMUNICATIONS 211416 165260 18061 28095 DIRECT CASE EXPENSES 99419 99419 263170 153614 41194 68362 14363398 10049228 1642427 2671743 X 392134 137262 0 254872 1490022 758551 5266981 3683107 716700 870051 1348660 673625 615240 675035 9679387 12742003 2891696 3173613 20660026 21902360 1006745 1096406 5958 14461 1552984 1656066 2565687 2766933 X 11204564 13647090 6609673 5208235 280102 280102 18094339 19135427 20660026 21902360 X 62512 784914 193662 X X 0 1 X 1 0 X 11508827 11785611 11662210 13758476 9775797 58490921 11508827 11785611 11662210 13758476 9775797 58490921 74840 58416081 73288 336769 322974 589023 207478 1529532 60020453 1299655 0.97330 0.83570 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3405 34372 37777 14325621 14363398 868170 217043 0 0 692300 993374 805487 868170 3359331 5038997 16599 23999 14904 37777 93279 173075 248344 201372 217043 839834 1259751 4910 1507 3926 3405 13748 306987 20335 327322 304120 2867 306987 301711 2409 304120 300216 1495 301711 251106 46920 2190 300216 0.85570 0.14430 0 0 516680 122338 394342 415702 330188 85514 416278 221099 195179 675035 ASSETS HELD FOR GIFT ANNUITIES 1766080 BENEFICIAL INTEREST IN TRUSTS 1407533 3173613 DEFERRED RENT 727451 LIABILITES UNDER GIFT ANNUITIES 928615 1656066 X 22064202 784914 6659716 193662 7638292 14425910 0 14425910 21023114 6659716 6659716 14363398 0 14363398 DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS: PART V, LINE 4: THE ORGANIZATION USES ENDOWMENT FUNDS FOR INVESTMENT PURPOSES. DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: PART X, LINE 2: LAMBDA LEGAL HAS NO UNCERTAIN TAX POSITIONS AS OF OCTOBER 31, 2013 IN ACCORDANCE WITH ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740 ("INCOME TAXES"), WHICH PROVIDES STANDARDS FOR ESTABLISHING AND CLASSIFYING ANY UNCERTAIN TAX POSITIONS. LAMBDA LEGAL IS NO LONGER SUBJECT TO FEDERAL OR STATE AND LOCAL TAX EXAMINATIONS BY TAX AUTHORITIES FOR YEARS ENDED BEFORE 2010. PART XI, LINE 2D - OTHER ADJUSTMENTS: CHANGE IN VALUE OF BENEFICIAL INTERESTS IN TRUSTS 193,662. X X X X X X 1 EVENT MANAGEMENT GROUP 411 EAST 83RD STREET 3F NEW YORK NY 10028 SPECIAL EVENT FUNDRAISING 0 986935 45000 941935 MKDM 301 EAST MARKET STREET CHARLOTTESVILLE VA 22902 FUNDRAISING COUNSEL 0 850669 44649 806020 GBK PRODUCTIONS 7815 BEVERLY BLVD LOS ANGELES CA 90036 SPECIAL EVENT FUNDRAISING 0 386689 25000 361689 BING CONSULTING BAY STREET SAN FRANCISCO CA 94133 SPECIAL EVENT FUNDRAISING 0 361386 30000 331386 GRASSROOTS CAMPAIGN 1321 15TH ST 100 DENVER CO 80202 ACQUISITIONS 0 51964 120540 -68576 PUBLIC INTEREST COMMUNICATIONS INC 7700 LEESBURG PIKE SUITE 301 FALLS CHURCH VA 22043 ACQUISITIONS AND RENEWALS 0 30121 25207 4914 2667764 290396 2377368 AK AL AR AZ CA CO CT FL GA IL KS KY LA MA MD ME MI MN MS NC ND NH NJ NM NY OK OH OR PA RI SC TN UT VA WA WI WV HI DC NY LIBERTY AWARDS 986935 780440 206495 77000 103890 25605 BON FOSTER CELEBRATION 507775 462508 45267 39942 5325 26 2866292 2459626 406666 95887 270346 40433 4361002 3702574 658428 172887 414178 71363 658428 0 X X X 0 0 0 0 0 0 0 0 0 KEVIN CATHCART 307756 0 0 0 0 0 0 0 37759 0 345515 0 0 0 JUDITH PFENNINGER 138333 0 0 0 0 0 0 0 26484 0 164817 0 0 0 JON DAVIDSON 196031 0 0 0 0 0 0 0 31063 0 227094 0 0 0 LESLIE GABEL-BRETT 177451 0 0 0 0 0 0 0 29177 0 206628 0 0 0 FRANCES GOLDSTEIN 160400 0 0 0 0 0 0 0 28736 0 189136 0 0 0 JOHN WESTFALL-KWONG 202490 0 0 0 0 0 0 0 42685 0 245175 0 0 0 HAYLEY GORENBERG 140929 0 0 0 0 0 0 0 36301 0 177230 0 0 0 SUSAN SOMMER 125452 0 0 0 0 0 0 0 50481 0 175933 0 0 0 JUDITH RT O'KELLY 123328 0 0 0 0 0 0 0 34520 0 157848 0 0 0 X 35 352367 FAIR MARKET VALUE 0 1 0 FORM 990, PART VI, SECTION B, LINE 11 A DRAFT OF THE RETURN IS REVIEWED BY THE AUDIT COMMITTEE AND THE ADMINISTRATION & FINANCE COMMITTEE IN DETAIL. THE FINAL DRAFT IS THEN SENT TO THE FULL BOARD FOR A COMMENT PERIOD OF AT LEAST FIVE DAYS PRIOR TO FILING. FORM 990, PART VI, SECTION B, LINE 12C THE BOARD OF DIRECTORS ANNUALLY SIGNS AND DISCLOSES ANY POTENTIAL CONFLICTS OF INTEREST. DURING NEW HIRE ORIENTATION ALL EMPLOYEES ARE INTRODUCED TO LAMBDA LEGAL'S EMPLOYEE HANDBOOK WHICH INCLUDES A POLICY THAT DEFINES CONFLICTS OF INTEREST AND REQUIRES STAFF TO AVOID ANY CONFLICTS OF INTEREST AND NOTIFY THEIR DIRECTOR IF A POTENTIAL CONFLICT EXISTS. FORM 990, PART VI, SECTION B, LINE 15A THE ORGANIZATION ENTERS INTO AN EMPLOYMENT CONTRACT WITH ITS EXECUTIVE DIRECTOR FOR A TWO YEAR TERM. THE CONTRACT DOCUMENTS ALL ELEMENTS OF THE EMPLOYMENT ARRANGEMENT, INCLUDING COMPENSATION AND BENEFITS. THE CO-CHAIRS OF THE BOARD OF DIRECTORS GATHER RELEVANT DATA FROM A VARIETY OF COMPENSATION SURVEYS AND STUDIES THAT ARE RELEVANT BOTH TO OUR TYPE OF ENTITY (NATIONAL NONPROFIT LEGAL ORGANIZATION) AS WELL AS GEOGRAPHIC LOCATION (NEW YORK CITY). BASED ON THEIR RESEARCH, THE CO-CHAIRS DEVELOP A PROPOSED CONTRACT FOR THE EXECUTIVE DIRECTOR WHICH IS PRESENTED, DISCUSSED AND VOTED ON BY THE FULL BOARD. ON AN ANNUAL BASIS, THE BOARD REVIEWS THE EXECUTIVE DIRECTOR'S PERFORMANCE DURING THE PRECEDING YEAR, AND APPROVES ANY COMPENSATION CHANGES BASED ON A RECOMMENDATION OF THE EXECUTIVE COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC THROUGH ITS OWN WEBSITE. CHANGES IN NET ASSETS OR FUND BALANCES: FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN TRUST 193,662. THE PROCESS OF OVERSEEING THE AUDIT AND SELECTION OF INDEPENDENT ACCOUNTANT FORM 990, PART XI, LINE 2C: HAS NOT BEEN CHANGED FROM PRIOR YEAR.