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      <Description>Disability Benefits: Empire Justice contracts with New York State to provide legal assistance to individuals in Western New York who have been inappropriately denied or terminated from federal disability and supplemental security income programs. Empire Justice oversees sub-contracts with three legal services programs to provide these regional services. In 2010, over 939 cases were closed in the region, generating approximately $6.85 million in benefits to clients and an additional $1.4 million in federal payments to state and local government. Empire Justice also contracts with the state under this Disability Advocacy Program to provide statewide training and technical assistance.</Description>
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        <Description>Foreclosure Prevention: Empire Justice provided direct services to 282 homeowners who were victims of predatory lending and/or who were at risk of foreclosure during 2010. The foreclosure prevention work of Empire Justice Center achieved restructuring and refinancing of predatory loans for 47 families, saving each of them tens of thousands of dollars - often between $50,000 and $100,000 - over the life of their loans, more than $2.6 million in 2010. Empire Justice also provides statewide training for members of the private bar, staff of legal services organizations and other community-based organizations assisting homeowners at risk of foreclosure.</Description>
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        <Description>Other/General: These funds are used to fulfill the core mission of Empire Justice Center. In calendar year 2010, the organization offered 134 training events, issuing 1,096 Continuing Legal Education (CLE) credits and reaching over 4,129 participants. Training topics included Access to Health Coverage, Understanding Medical Law, Legal Issues for Children Needing Special Education, Understanding Medicare Part D, Legal Issues Confronting Those Living with HIV/AIDS, Legal Issues Confronting Immigrants, Language Access and the Implications for Public Benefit Programs, Access to Food Stamps, and Disability Law as it Impacts Children. The Empire Justice website, with a vast array of legal resources, saw 4.75 million "hits" during 2010, an average of 13,021 per day; the web had 138,462 visitors who viewed 3,566,454 pages of material. Empire Justice staff closed 1,160 cases impacting 2,737 people. This work resulted in over $90 million in client benefits.</Description>
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        <Description>Consumer, Housing and Community Reinvestment (CRA): Empire Justice provides legal assistance, training, support and advocacy in areas of consumer law, bankruptcy, fair housing, and community reinvestment. These services are funded through a variety of grants and contracts, including the City of Rochester for Community Reinvestment Act for work in the Greater Rochester Area.</Description>
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        <Description>Long Island Public Advocacy: Empire Justice maintains a multi-faceted, unrestricted legal services office on Long Island. The Long Island office fills gaps and supplements the work of local Long Island agencies, adding depth to their efforts by providing unrestricted legal assistance to ensure that government benefits are provided fairly and equitably, that immigrants have access to needed legal assistance, and that government rules are legally based and comply with state and federal law. Funded by the Long Island Community Foundation, the Horace Hagedorn Foundation and the Interest on Lawyer Account Fund of the State of New York.</Description>
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        <Description>Domestic Violence: Empire Justice provides a range of legal services to victims of domestic violence, including direct services to immigrant victims of domestic violence in the Capital District; statewide advocacy on DV issues, training and technical assistance to community based organizations throughout the state serving victims of domestic violence; and specialized training and technical assistance to community-based organizations on the cross-cutting issues of domestic violence and disability. Funded by a variety of grants and contracts from private foundations and state and federal agencies</Description>
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        <Description>Immigrant Assistance: Empire Justice provides services to immigrants in need of legal assistance in the Hudson Valley and training and technical assistance to community-based organizations serving the immigrant populations across New York. These services are funded through various grants and contracts, including the Westchester County Office for Women.</Description>
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        <Description>Public Benefits: Empire Justice provides policy analysis, training, support and advocacy on issues related to public benefits including cash assistance, childcare and food stamps. These services are funded through various grants and contracts.</Description>
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        <Description>Health, HIV/AIDS: Empire Justice provides statewide training and technical assistance to legal services and health care center staff on public health programs and offers individual civil legal assistance to people with HIV/AIDS onsite at community health centers in the Greater Rochester area. Funds are also used to provide training and assistance on issues involving Medicare Part D under contract with the New York State Office for the Aging. Additional funds were used to undertake policy analysis and advocacy on Medicaid and health care reform.</Description>
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        <Description>Hanna S. Cohn Equal Justice Fellowship: This Fellowship supports a new attorney entering public interest law for a two-year term. The Fellow is based in the Rochester office. The fellowship is named in memory of Hanna Cohn, longtime director of the Volunteer Legal Services Project (VLSP) in Rochester. Funded by the Hannah S. and Samuel A. Cohn Memorial Foundation, the Campaign for Justice as well as contributions from the Cohn Family and friends.</Description>
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            <AddressLine1>237 Main St Suite 400</AddressLine1>
            <City>Buffalo</City>
            <State>NY</State>
            <ZIPCode>14203</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Legal Services</DescriptionOfServices>
        <Compensation>323026</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>LAWNY</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>One West Main Street</AddressLine1>
            <City>Rochester</City>
            <State>NY</State>
            <ZIPCode>14614</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Legal Services</DescriptionOfServices>
        <Compensation>213903</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>Legal Aid Society</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>One West Main Street</AddressLine1>
            <City>Rochester</City>
            <State>NY</State>
            <ZIPCode>14614</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>Legal Services</DescriptionOfServices>
        <Compensation>125607</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>3</NumberOfContractorsGT100K>
      <FederatedCampaigns>205335</FederatedCampaigns>
      <AllOtherContributions>690558</AllOtherContributions>
      <TotalContributions>895893</TotalContributions>
      <ProgramServiceRevenue>
        <Description>Grants &amp; Contracts</Description>
        <BusinessCode>541100</BusinessCode>
        <TotalRevenueColumn>3760879</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3760879</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Attorney Fees</Description>
        <BusinessCode>541100</BusinessCode>
        <TotalRevenueColumn>977241</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>977241</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Consulting</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>8360</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>8360</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Benefits Management Ma</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>4615</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>4615</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>Training Program Reven</Description>
        <BusinessCode>900099</BusinessCode>
        <TotalRevenueColumn>2917</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>2917</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalOthProgramServiceRevenue>
        <TotalRevenueColumn>48893</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>48893</RelatedOrExemptFunctionIncome>
      </TotalOthProgramServiceRevenue>
      <TotalProgramServiceRevenue>4802905</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>1130</TotalRevenueColumn>
        <ExclusionAmount>1130</ExclusionAmount>
      </InvestmentIncome>
      <TotalRevenue>
        <TotalRevenueColumn>5699928</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>4802905</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>0</UnrelatedBusinessRevenue>
        <ExclusionAmount>1130</ExclusionAmount>
      </TotalRevenue>
      <CompCurrentOfficersDirectors>
        <Total>194071</Total>
        <ProgramServices>59099</ProgramServices>
        <ManagementAndGeneral>134972</ManagementAndGeneral>
      </CompCurrentOfficersDirectors>
      <OtherSalariesAndWages>
        <Total>2641457</Total>
        <ProgramServices>2191523</ProgramServices>
        <ManagementAndGeneral>449934</ManagementAndGeneral>
      </OtherSalariesAndWages>
      <OtherEmployeeBenefits>
        <Total>389228</Total>
        <ProgramServices>301908</ProgramServices>
        <ManagementAndGeneral>87320</ManagementAndGeneral>
      </OtherEmployeeBenefits>
      <PayrollTaxes>
        <Total>205024</Total>
        <ProgramServices>182943</ProgramServices>
        <ManagementAndGeneral>22081</ManagementAndGeneral>
      </PayrollTaxes>
      <FeesForServicesAccounting>
        <Total>10078</Total>
        <ManagementAndGeneral>10078</ManagementAndGeneral>
      </FeesForServicesAccounting>
      <FeesForServicesLobbying>
        <Total>11430</Total>
        <ProgramServices>11430</ProgramServices>
      </FeesForServicesLobbying>
      <FeesForServicesOther>
        <Total>914494</Total>
        <ProgramServices>908969</ProgramServices>
        <ManagementAndGeneral>5525</ManagementAndGeneral>
      </FeesForServicesOther>
      <OfficeExpenses>
        <Total>197237</Total>
        <ProgramServices>163239</ProgramServices>
        <ManagementAndGeneral>33998</ManagementAndGeneral>
      </OfficeExpenses>
      <InformationTechnology>
        <Total>59229</Total>
        <ProgramServices>47204</ProgramServices>
        <ManagementAndGeneral>12025</ManagementAndGeneral>
      </InformationTechnology>
      <Occupancy>
        <Total>220847</Total>
        <ProgramServices>176008</ProgramServices>
        <ManagementAndGeneral>44839</ManagementAndGeneral>
      </Occupancy>
      <Travel>
        <Total>25321</Total>
        <ProgramServices>24544</ProgramServices>
        <ManagementAndGeneral>777</ManagementAndGeneral>
      </Travel>
      <ConferencesMeetings>
        <Total>21247</Total>
        <ProgramServices>21137</ProgramServices>
        <ManagementAndGeneral>110</ManagementAndGeneral>
      </ConferencesMeetings>
      <DepreciationDepletion>
        <Total>25943</Total>
        <ProgramServices>23148</ProgramServices>
        <ManagementAndGeneral>2795</ManagementAndGeneral>
      </DepreciationDepletion>
      <Insurance>
        <Total>27931</Total>
        <ProgramServices>27040</ProgramServices>
        <ManagementAndGeneral>891</ManagementAndGeneral>
      </Insurance>
      <OtherExpenses>
        <Description>Litigation</Description>
        <Total>4939</Total>
        <ProgramServices>4939</ProgramServices>
      </OtherExpenses>
      <TotalFunctionalExpenses>
        <Total>4948476</Total>
        <ProgramServices>4143131</ProgramServices>
        <ManagementAndGeneral>805345</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>78386</BOY>
        <EOY>646375</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>22698</BOY>
        <EOY>15840</EOY>
      </SavingsAndTempCashInvestments>
      <AccountsReceivable>
        <BOY>1479780</BOY>
        <EOY>1453408</EOY>
      </AccountsReceivable>
      <PrepaidExpensesDeferredCharges>
        <BOY>134714</BOY>
        <EOY>127290</EOY>
      </PrepaidExpensesDeferredCharges>
      <LandBuildingsEquipmentBasis>329124</LandBuildingsEquipmentBasis>
      <LandBldgEquipmentAccumDeprec>289595</LandBldgEquipmentAccumDeprec>
      <LandBuildingsEquipmentBasisNet>
        <BOY>65470</BOY>
        <EOY>39529</EOY>
      </LandBuildingsEquipmentBasisNet>
      <OtherAssetsTotal>
        <BOY>7643</BOY>
        <EOY>11070</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>1788691</BOY>
        <EOY>2293512</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>741267</BOY>
        <EOY>688859</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>161479</BOY>
        <EOY>98809</EOY>
      </DeferredRevenue>
      <EscrowAccountLiability>
        <BOY>7656</BOY>
        <EOY>11103</EOY>
      </EscrowAccountLiability>
      <OtherLiabilities>
        <BOY>135000</BOY>
        <EOY>0</EOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>1045402</BOY>
        <EOY>798771</EOY>
      </TotalLiabilities>
      <FollowSFAS117>X</FollowSFAS117>
      <UnrestrictedNetAssets>
        <BOY>479715</BOY>
        <EOY>1087138</EOY>
      </UnrestrictedNetAssets>
      <TemporarilyRestrictedNetAssets>
        <BOY>263574</BOY>
        <EOY>407603</EOY>
      </TemporarilyRestrictedNetAssets>
      <TotalNetAssetsFundBalances>
        <BOY>743289</BOY>
        <EOY>1494741</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>1788691</BOY>
        <EOY>2293512</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>751452</ReconcilationRevenueExpenses>
      <ReconcilationOtherChanges>0</ReconcilationOtherChanges>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>0</AccountantCompileOrReview>
      <FSAudited>1</FSAudited>
      <AuditCommittee>1</AuditCommittee>
      <FinancialStatementSeparate>X</FinancialStatementSeparate>
      <FederalGrantAuditRequired>0</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc1039100001">
      <PubliclySupportedOrg170b1Avi>X</PubliclySupportedOrg170b1Avi>
      <GiftsGrantsContribReceived170>
        <CurrentTaxYearMinus4Years>668626</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>657235</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>788845</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>579444</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>895893</CurrentTaxYear>
        <Total>3590043</Total>
      </GiftsGrantsContribReceived170>
      <Total170>
        <CurrentTaxYearMinus4Years>668626</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>657235</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>788845</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>579444</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>895893</CurrentTaxYear>
        <Total>3590043</Total>
      </Total170>
      <AmountsSubstContributorsTotal>609020</AmountsSubstContributorsTotal>
      <PublicSupportTotal170>2981023</PublicSupportTotal170>
      <GrossInvestmentIncome170>
        <CurrentTaxYearMinus4Years>33520</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>21710</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>5901</CurrentTaxYearMinus2Years>
        <CurrentTaxYearMinus1Year>1436</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>1130</CurrentTaxYear>
        <Total>63697</Total>
      </GrossInvestmentIncome170>
      <OtherIncome170>
        <CurrentTaxYearMinus4Years>56169</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>20447</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus2Years>41425</CurrentTaxYearMinus2Years>
        <Total>118041</Total>
      </OtherIncome170>
      <TotalSupport>3771781</TotalSupport>
      <GrossReceiptsFromAdmissionsEtc>19176026</GrossReceiptsFromAdmissionsEtc>
      <PublicSupportPertcentage170>0.79030</PublicSupportPertcentage170>
      <PublicSupportPertcentPriorYear>0.93270</PublicSupportPertcentPriorYear>
      <ThirtyThreePercntTestsCY170>X</ThirtyThreePercntTestsCY170>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1234500001">
      <ContributorInfo>
        <ContributorNumber>RESTRICTED</ContributorNumber>
        <ContributorNameBusiness>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorNameBusiness>
        <ContributorAddressUS>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorAddressUS>
        <AggregateContributions>RESTRICTED</AggregateContributions>
      </ContributorInfo>
    </IRS990ScheduleB>
    <IRS990ScheduleC documentId="RetDoc1039600001">
      <TotalGrassrootsLobbying>
        <FilingOrganizationsTotals>8885</FilingOrganizationsTotals>
      </TotalGrassrootsLobbying>
      <TotalDirectLobbying>
        <FilingOrganizationsTotals>54579</FilingOrganizationsTotals>
      </TotalDirectLobbying>
      <TotalLobbyingExpenditures>
        <FilingOrganizationsTotals>63464</FilingOrganizationsTotals>
      </TotalLobbyingExpenditures>
      <OtherExemptPurposeExpenditures>
        <FilingOrganizationsTotals>4943068</FilingOrganizationsTotals>
      </OtherExemptPurposeExpenditures>
      <TotalExemptPurposeExpenditures>
        <FilingOrganizationsTotals>5006532</FilingOrganizationsTotals>
      </TotalExemptPurposeExpenditures>
      <LobbyingNontaxableAmount>
        <FilingOrganizationsTotals>400327</FilingOrganizationsTotals>
      </LobbyingNontaxableAmount>
      <GrassrootsNontaxableAmount>
        <FilingOrganizationsTotals>100082</FilingOrganizationsTotals>
      </GrassrootsNontaxableAmount>
      <TotLobbyingGrassrootMinusNonTx>
        <FilingOrganizationsTotals>0</FilingOrganizationsTotals>
      </TotLobbyingGrassrootMinusNonTx>
      <TotLobbyExpendMnsLobbyingNontx>
        <FilingOrganizationsTotals>0</FilingOrganizationsTotals>
      </TotLobbyExpendMnsLobbyingNontx>
      <LobbyingNontaxableAmount2>
        <CurrentYearMinus3>356841</CurrentYearMinus3>
        <CurrentYearMinus2>393421</CurrentYearMinus2>
        <CurrentYearMinus1>427422</CurrentYearMinus1>
        <CurrentYear>400327</CurrentYear>
        <Total>1578011</Total>
      </LobbyingNontaxableAmount2>
      <LobbyingCeilingAmount>2367017</LobbyingCeilingAmount>
      <TotalLobbyingExpenditures2>
        <CurrentYearMinus3>233201</CurrentYearMinus3>
        <CurrentYearMinus2>134983</CurrentYearMinus2>
        <CurrentYearMinus1>115625</CurrentYearMinus1>
        <CurrentYear>63464</CurrentYear>
        <Total>547273</Total>
      </TotalLobbyingExpenditures2>
      <GrassrootsNontaxableAmount2>
        <CurrentYearMinus3>89210</CurrentYearMinus3>
        <CurrentYearMinus2>98355</CurrentYearMinus2>
        <CurrentYearMinus1>106856</CurrentYearMinus1>
        <CurrentYear>100082</CurrentYear>
        <Total>394503</Total>
      </GrassrootsNontaxableAmount2>
      <GrassrootsCeilingAmount>591755</GrassrootsCeilingAmount>
      <GrassrootsLobbyingExpenditures>
        <CurrentYearMinus3>1682</CurrentYearMinus3>
        <CurrentYearMinus2>27358</CurrentYearMinus2>
        <CurrentYearMinus1>9655</CurrentYearMinus1>
        <CurrentYear>8885</CurrentYear>
        <Total>47580</Total>
      </GrassrootsLobbyingExpenditures>
    </IRS990ScheduleC>
    <IRS990ScheduleD documentId="RetDoc1040000001">
      <AgentTrusteeEtc>0</AgentTrusteeEtc>
      <IncludedOnFS>1</IncludedOnFS>
      <LeaseholdImprovements>
        <OtherCostOrOtherBasis>32211</OtherCostOrOtherBasis>
        <Depreciation>32211</Depreciation>
        <BookValue>0</BookValue>
      </LeaseholdImprovements>
      <Equipment>
        <OtherCostOrOtherBasis>252768</OtherCostOrOtherBasis>
        <Depreciation>225501</Depreciation>
        <BookValue>27267</BookValue>
      </Equipment>
      <OtherLandBuildings>
        <OtherCostOrOtherBasis>44145</OtherCostOrOtherBasis>
        <Depreciation>31883</Depreciation>
        <BookValue>12262</BookValue>
      </OtherLandBuildings>
      <TotalOfBookValueLandBuildings>39529</TotalOfBookValueLandBuildings>
      <TotalRevenue>5699928</TotalRevenue>
      <TotalExpenses>4948476</TotalExpenses>
      <ExcessOrDeficitForYear>751452</ExcessOrDeficitForYear>
      <TotalAdjustments>0</TotalAdjustments>
      <ExcessOrDeficitPerFS>751452</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>5757984</TotRevenueEtcAuditedFinclStmt>
      <DonatedSrvcAndUseOfFacilities>58056</DonatedSrvcAndUseOfFacilities>
      <RevenueNotRptdF990>58056</RevenueNotRptdF990>
      <RevenueSubtotal>5699928</RevenueSubtotal>
      <RevenueNotRptdOnFinStmt>0</RevenueNotRptdOnFinStmt>
      <TotalRevenuePerForm990>5699928</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>5006532</TotExpensesEtcAuditedFinclStmt>
      <DonatedServicesUseOfFacilities>58056</DonatedServicesUseOfFacilities>
      <ExpensesNotRptdF990>58056</ExpensesNotRptdF990>
      <ExpensesSubtotal>4948476</ExpensesSubtotal>
      <ExpensesNotRptdOnFinStmt>0</ExpensesNotRptdOnFinStmt>
      <TotalExpensesPerForm990>4948476</TotalExpensesPerForm990>
      <Form990ScheduleDPartXIV>
        <ReturnReference>Part IV, Line 2b:</ReturnReference>
        <Explanation>Client escrow funds are held in a separate, interest-bearing checking account.</Explanation>
      </Form990ScheduleDPartXIV>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc1044400001">
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section A, line 4</Identifier>
        <Explanation>The organization amended its by-laws, which included changes in the language to make references more clear and consistent throughout. The amendment clarifies that Board members may not be elected to the same Officer position for more than three consecutive one-year terms, adds a Governance committee, and clarifies timelines for proposed nominations to the Board and proposed amendments to the by-laws. Additionally, the amendment requires the Executive Committee to conduct an annual review of the CEO, share the review with the Board and propose the CEO compensation. Also, the amendment changes the President/CEO voting rights from a voting ex officio member to that of a non-voting member. The amendment also requires the purchase of Director and Officers liability coverage which was previously provided only "if authorized and approved by the Board."</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>Form 990, Part VI, Section B, line 11</Identifier>
        <Explanation>The Form 990 shall be reviewed by the Executive Director and Treasurer and then presented to all Board members either electronically or by paper copy prior to its signing and subsequent filing with the IRS. At the next Board meeting, the Treasurer and tax preparer, if appropriate, will review the Form 990 with the Board.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 12c</ReturnReference>
        <Explanation>On an annual basis, the CEO or her designee maintains conflict of interest declarations for all members of the board.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section B, line 15</ReturnReference>
        <Explanation>The Board of Directors acting as a whole will have the responsibility to set CEO compensation and conduct an annual review of CEO performance. It will set compensation in a manner consistent with the requirements of section 4953 of the Internal Revenue Code: including: an independent compensation setting process; which is based on reliable information; with contemporaneous documentation; and that seeks to provide compensation that is reasonable compared to the compensation provided to CEO's providing like services, in similar organizations, under similiar circumstances. In setting CEO compensation the Board will periodically (no less than every three years) obtain and review information on compensation in comparable organizations. In the intervening years the board may rely on the last previous data collection and trend it forward to the current year. The process for determining compensation of the organization's officers or key employees includes the use of comparability data as well.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <ReturnReference>Form 990, Part VI, Section C, line 19</ReturnReference>
        <Explanation>The Form 1023 application which was forwarded to the IRS and Form 990 for the previous three years shall be available for inspection by the public during normal office hours. The names and addresses of contributors on Schedule B shall be redacted in the Form 990's that are made available to the public. If someone from the public requests a copy of a Form 990, they shall be referred to www.guidestar.com where the Treasurer has confirmed it to be widely distributed. Otherwise, copies will be provided for a fee of $1.00 per page plus postage, if any. Other corporate documents, such as bylaws, minutes, financials and policies and procedures shall be maintained as internal documents and shall not be made available to the general public, unless for a business reason as determined by the Chief Executive Officer and approved by the Board of Directors.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>