2020-04-22T09:02:00-05:00 2019-06-30 420714325 RSM US LLP 4 TIMES SQUARE NEW YORK NY 10036 990 2018-07-01 135562265 THE LEGAL AID SOCIETY LEGA 2125773300 199 WATER ST NO 4006 NEW YORK NY 10038 EZRA MILLER CFO 2125773300 2020-04-22 1 LYNNE JOHNSON P00757336 2123721000 100.1.193.187 2020-04-22 08:38:13 ED P DA39A3EE5E6B4B0D3255BFEF95601890AFD80709 09A2927B35AF572C6511D90BF7D018A790CC261B 2018 2020-11-19 02:30:22Z RICHARD J DAVIS 199 WATER ST NO 4006 NEW YORK NY 10038 356881680 0 X WWW.LEGAL-AID.ORG X 1876 NY TO PROVIDE QUALITY LEGAL REPRESENTATION TO LOW-INCOME NEW YORKERS 60 60 2247 4139 0 0 289180378 304058635 278010 14722 437035 719301 -269220 -170083 289626203 304622575 0 0 0 0 234576749 246048076 112262 116643 1181945 37436505 48063074 272125516 294227793 17500687 10394782 104895069 117912182 119361174 128715051 -14466105 -10802869 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. (MISSION CONTINUED ON SCHEDULE O)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 157814131 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 171,000 CLIENT MATTERS THIS YEAR. 44571638 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. 71051478 14722 CIVIL PRACTICE - PROVIDED CIVIL LEGAL ASSISTANCE TO LOW-INCOME NEW YORKERS AND WORKED ON APPROXIMATELY 50,500 CLIENT MATTERS THIS YEAR. 273437247 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 1 438 0 1 2247 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 60 60 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 ST NO 4006 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 (DEC'D 7/14/19) 1.00 X X 0 0 0 JOHN K CARROLL VICE CHAIR (FROM 1/10/2019) 10.00 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 TRACY RICHELLE HIGH VICE CHAIR 1.00 X X 0 0 0 DANIEL F KOLB VICE CHAIR (THRU 1/10/2019) 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 RICHARD F ALBERT DIRECTOR (FROM 1/10/2019) 1.00 X 0 0 0 DEBORAH N ARCHER DIRECTOR 1.00 X 0 0 0 NICOLE ARGENTIERI DIRECTOR (FROM 1/10/2019) 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 ALVIN L BRAGG DIRECTOR (FROM 1/10/2019) 1.00 X 0 0 0 LARA S BUCHWALD DIRECTOR (FROM 1/10/2019) 1.00 X 0 0 0 BRADLEY J BUTWIN DIRECTOR (THRU 1/10/2019) 1.00 X 0 0 0 JUAN CARTAGENA DIRECTOR (THRU 10/29/2018) 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 (THRU 1/10/2019) 1.00 X 0 0 0 MATTHEW DILLER DIRECTOR 1.00 X 0 0 0 JUNE S DIPCHAND DIRECTOR 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 EDWARD FLANDERS DIRECTOR (FROM 1/10/2019) 1.00 X 0 0 0 JEFFREY A FUISZ DIRECTOR (FROM 1/10/2019) 1.00 X 0 0 0 MATTHEW S FURMAN DIRECTOR (THRU 1/10/2019) 1.00 X 0 0 0 CHRISTOPHER L GARCIA DIRECTOR 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 JAMES D HERSCHLEIN DIRECTOR (THRU 1/10/2019) 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 1.00 X 0 0 0 NATALIE LAMARQUE DIRECTOR 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 JOAN MCPHEE DIRECTOR (FROM 1/10/2019) 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 PERRY A NAPOLITANO DIRECTOR (FROM 1/10/2019) 1.00 X 0 0 0 CHARLES C PLATT DIRECTOR 1.00 X 0 0 0 BRIAH H POLOVOY DIRECTOR 1.00 X 0 0 0 SHARYL A REISMAN DIRECTOR 1.00 X 0 0 0 WILLIAM SAVITT DIRECTOR 1.00 X 0 0 0 PAUL H SCHOEMAN DIRECTOR (FROM 1/29/2019) 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 L KEVIN SHERIDAN JR DIRECTOR (FROM 4/29/2019) 1.00 X 0 0 0 AUDRA J SOLOWAY DIRECTOR 1.00 X 0 0 0 JOSEPH L SORKIN DIRECTOR (FROM 1/29/2019) 1.00 X 0 0 0 JEREMY H TEMKIN DIRECTOR (THRU 1/10/2019) 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 ANDREW M WASSERMAN DIRECTOR (FROM 1/10/2019) 1.00 X 0 0 0 CHARLES WEINSTEIN DIRECTOR 1.00 X 0 0 0 JONATHAN B WHITNEY DIRECTOR (THRU 1/10/2019) 1.00 X 0 0 0 PETER M WILLIAMS DIRECTOR (FROM 1/10/2019) 1.00 X 0 0 0 JAMIE L WINE DIRECTOR 1.00 X 0 0 0 SCOTT A ROSENBERG GENERAL COUNSEL 35.00 X 180762 0 94756 EZRA M MILLER CHIEF FINANCIAL OFFICER 35.00 X 181780 0 56714 TAMARA A STECKLER CHIEF ADMIN OFFICER (THRU 11/6/18) 35.00 X 234186 0 43267 JANET SABEL ATTORNEY-IN-CHIEF/CEO(FROM 1/2/2019) 35.00 X 0 0 0 ALLAN J FOX CHIEF HR OFFICER 35.00 X 206420 0 61392 JUSTINE LUONGO ATTORNEY-IN-CHARGE-CDP 35.00 X 188253 0 57444 DAWNE A MITCHELL ATTORNEY-IN-CHIEF-JRP 35.00 X 181406 0 66601 ADRIENE L HOLDER ATTORNEY-IN-CHIEF-CIVIL 35.00 X 181870 0 33264 IRWIN SHAW ATTORNEY-IN-CHARGE-BOROUGH 35.00 X 174603 0 79059 JOHN C NEEDHAM SUPERVISING ATTORNEY 35.00 X 158504 0 97745 EDWARD D MC CARTHY ARRAIGNMENT SUPERVISING ATTORNEY 35.00 X 169370 0 55497 DAWN C RYAN ATTORNEY-IN-CHARGE-BOROUGH 35.00 X 158417 0 79552 DAVID E LOFTIS ATTORNEY-IN-CHARGE 35.00 X 164403 0 52106 SEYMOUR W JAMES JR FORMER ATTORNEY-IN-CHIEF 0.00 X 141075 0 52122 2321049 0 829519 570 1 1 0 IRON MOUNTAIN PO BOX 27128 NEW YORK NY 10087 STORAGE SERVICES 645226 AMERICAN MAINTENANCE & JANITORIAL SERVIC 101 WEST 23RD ST 133 NEW YORK NY 10011 CLEANING SERVICES 603981 ADP PO BOX 842875 BOSTON MA 02284 PAYROLL PROCESSING FEES/HR FEES 576301 CONSTRUCTIVE 233 BROADWAY SUITE 2030 NEW YORK NY 10279 BRANDING/WEBSITE REDESIGN SERVICES 563918 MERCER HEALTH & BENEFITS LLC PO BOX 13793 NEWARK NJ 07188 CONSULTING SERVICES 181250 14 1252 3050453 286537432 14469498 68370 304058635 COURT AWARDS 541100 14722 14722 14722 596092 596092 52032230 51909021 123209 123209 123209 177115 3050453 350084 -172969 -172969 MISC. INCOME 900099 2886 2886 2886 304622575 14722 0 549218 1779816 1679610 95284 4922 163821764 154513388 8851694 456682 25135085 23768606 1299014 67465 41889497 39612202 2164861 112434 13421914 12692209 693678 36027 121515 121515 74700 74700 116643 116643 49215 49215 4810396 4059056 751307 33 207661 78564 118375 10722 1892645 1450441 438844 3360 22241120 20819021 1321472 100627 1309569 1264384 43472 1713 152786 57803 87094 7889 843858 701866 141992 755887 713320 40303 2264 EQUIP RENTAL & MAINT 6323709 5286235 925982 111492 INVESTIGATIONS & EXPERT 2201260 2169046 32214 LAW BOOKS & REF MAT 1278231 1265431 7088 5712 COMMUNICATIONS 1200586 1104959 91351 4276 4599936 2201106 2259146 139684 294227793 273437247 19608601 1181945 16159650 1726109 10005726 10032288 41985598 69667428 7050314 6661377 21643904 16726199 5514794 4917705 5080772 21036005 19098215 3871270 104895069 117912182 35189121 37527966 513036 2128222 0 81530795 91187085 119361174 128715051 X -20144724 -17071187 3612596 4202295 2066023 2066023 -14466105 -10802869 104895069 117912182 X 10394782 131764 -6863310 X 0 1 X 1 1 1 X 241032980 257878230 265299857 289180378 304058635 1357450080 241032980 257878230 265299857 289180378 304058635 1357450080 1357450080 102034 87849 227654 328337 596985 1342859 160953 189426 196665 160754 180001 887799 1359680738 734498 0.99840 0.99860 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISC INCOME SPECIAL EVENT INCOME RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 92261 92261 294135532 294227793 1000000 250000 0 0 1000000 1000000 1000000 1000000 4000000 6000000 77456 86958 98306 92261 354981 250000 250000 250000 250000 1000000 1500000 1 723541 1061965 1238495 547011 0 4143930 224088 4368018 3874429 269501 4143930 3388880 485549 3874429 3516970 -128090 3388880 3443447 73523 3516970 0.47300 0.52700 0 0 17329021 13386779 3942242 2321295 1800005 521290 1993588 1539415 454173 4917705 PENSION LIABILITY 14999944 ACCRUED POSTRETIREMENT BENEFITS 58332320 DEFERRED LEASE OBLIGATIONS 17854821 91187085 X 394723715 131764 96933776 -6915185 90150355 304573360 49215 49215 304622575 391060479 96933776 96933776 294126703 49215 51875 101090 294227793 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 2016, WHICH IS THE STANDARD STATUTE OF LIMITATIONS LOOK-BACK PERIOD. PART XI, LINE 2D - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING EXPENSES WITH FUNCTIONAL EXPENSES -51,875. PENSION-RELATED CHANGES OTHER THAN NET PERIODIC COSTS -6,863,310. PART XII, LINE 4B - OTHER ADJUSTMENTS: PROFESSIONAL FUNDRAISING EXPENSES 51,875. X X X X X X X 1 RAIOLA CO INC 1201 BROADWAY SUITE 511 NEW YORK NY 10001 EVENT PLANNING 0 3227568 51875 3175693 ONESOURCE PRODUCTION LLC 38590 BETTIS DRIVE HAMILTON VA 20158 DIRECT MAILING 0 168637 64768 103869 3396205 116643 3279562 NY NJ CT SERVANT JUSTICE DINNER 3227568 3050453 177115 239822 110262 3227568 3050453 177115 239822 110262 350084 -172969 X X X X 0 0 0 0 0 0 0 0 0 SCOTT A ROSENBERG GENERAL COUNSEL 180366 0 0 0 396 0 47937 0 46819 0 275518 0 0 0 EZRA M MILLER CHIEF FINANCIAL OFFICER 181642 0 0 0 138 0 12303 0 44411 0 238494 0 0 0 TAMARA A STECKLER CHIEF ADMIN OFFICER (THRU 11/6/18) 233960 0 0 0 226 0 0 0 43267 0 277453 0 0 0 ALLAN J FOX CHIEF HR OFFICER 206024 0 0 0 396 0 14023 0 47369 0 267812 0 0 0 JUSTINE LUONGO ATTORNEY-IN-CHARGE-CDP 188115 0 0 0 138 0 12677 0 44767 0 245697 0 0 0 DAWNE A MITCHELL ATTORNEY-IN-CHIEF-JRP 181268 0 0 0 138 0 20414 0 46187 0 248007 0 0 0 ADRIENE L HOLDER ATTORNEY-IN-CHIEF-CIVIL 181732 0 0 0 138 0 15610 0 17654 0 215134 0 0 0 IRWIN SHAW ATTORNEY-IN-CHARGE-BOROUGH 172527 0 0 0 2076 0 35841 0 43218 0 253662 0 0 0 JOHN C NEEDHAM SUPERVISING ATTORNEY 156218 0 0 0 2286 0 52013 0 45732 0 256249 0 0 0 EDWARD D MC CARTHY ARRAIGNMENT SUPERVISING ATTORNEY 167084 0 0 0 2286 0 12465 0 43032 0 224867 0 0 0 DAWN C RYAN ATTORNEY-IN-CHARGE-BOROUGH 158021 0 0 0 396 0 62358 0 17194 0 237969 0 0 0 DAVID E LOFTIS ATTORNEY-IN-CHARGE 164265 0 0 0 138 0 10946 0 41160 0 216509 0 0 0 SEYMOUR W JAMES JR FORMER ATTORNEY-IN-CHIEF 140037 0 0 0 1038 0 10153 0 41969 0 193197 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 15 59370 FMV X METS TICKETS 1 9000 FMV 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 2018 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. NOT WITHSTANDING 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 -6,863,310.