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Nonprofiteer
← LEGAL AID SOCIETY

Form 990 for tax year 2022

Filed by LEGAL AID SOCIETY.

Totals

Total revenue
$376,584,946
Total expenses
$377,158,851
Contributions and grants received
$370,268,776
Grants paid
$0
Program service revenue
$136,502
Investment income
$1,212,544
Other revenue
$4,967,124
Total assets, end of year
$485,982,308
Total liabilities, end of year
$476,770,007
Net assets or fund balances, end of year
$9,212,301
Program services expenses (Part IX)
$350,682,879
Management and general expenses
$24,635,914
Fundraising expenses
$1,840,058
Program service expenses (Part III)
$350,682,879

Program services were 93.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1a · Federated campaigns

    $1,823

  • 1c · Fundraising events

    $3,067,553

  • 1e · Government grants (contributions)

    $349,504,330

  • 1f · All other contributions, gifts and grants

    $17,695,070

  • 1g · Noncash contributions included above

    $102,920

  • 2a · Program service revenue: COURT AWARDS

    total $136,502 · related or exempt $136,502

  • 3 · Investment income

    total $1,186,472 · excluded $1,186,472

  • 7a · Gross sales of assets other than inventory

    securities $1,782,880

  • 7b · Less cost or other basis and sales expenses

    securities $1,756,808

  • 7c · Gain or loss

    securities $26,072

  • 7d · Net gain or loss

    total $26,072 · excluded $26,072

  • 8a · Fundraising events: gross income

    $164,600

  • 8a · Fundraising events: contributions included on line 1c

    $3,067,553

  • 8b · Fundraising events: direct expenses

    $476,720

  • 8c · Net income from fundraising events

    total -$312,120 · excluded -$312,120

  • 11a · Other revenue: SETTLEMENT INCOME

    total $3,884,809 · excluded $3,884,809

  • 11b · Other revenue: INSURANCE INCOME

    total $1,246,665 · excluded $1,246,665

  • 11c · Other revenue: BENEFIT COST REIMBURSEMENTS

    total $80,423 · excluded $80,423

  • 11d · All other revenue

    total $67,347 · excluded $67,347

  • 11e · Other revenue, total

    $5,279,244

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $2,095,723 · program services $1,965,579 · management and general $120,923 · fundraising $9,221

  • 7 · Other salaries and wages

    total $208,525,503 · program services $195,586,351 · management and general $12,030,302 · fundraising $908,850

  • 8 · Pension plan contributions

    total $28,417,861 · program services $26,585,676 · management and general $1,703,268 · fundraising $128,917

  • 9 · Other employee benefits

    total $57,985,790 · program services $54,247,134 · management and general $3,475,596 · fundraising $263,060

  • 10 · Payroll taxes

    total $17,046,093 · program services $15,947,236 · management and general $1,021,536 · fundraising $77,321

  • 11b · Fees: legal

    total $1,768 · management and general $1,768

  • 11c · Fees: accounting

    total $208,385 · management and general $208,385

  • 11d · Fees: lobbying

    total $117,583 · management and general $117,583

  • 11e · Fees: professional fundraising services

    total $106,324 · fundraising $106,324

  • 11f · Fees: investment management

    total $113,226 · management and general $113,226

  • 11g · Fees: other

    total $6,955,708 · program services $4,878,323 · management and general $2,041,810 · fundraising $35,575

  • 12 · Advertising and promotion

    total $91,599 · program services $30,228 · management and general $59,539 · fundraising $1,832

  • 13 · Office expenses

    total $2,602,480 · program services $2,173,837 · management and general $414,800 · fundraising $13,843

  • 16 · Occupancy

    total $34,797,362 · program services $34,770,863 · management and general $26,499

  • 17 · Travel

    total $938,836 · program services $898,432 · management and general $40,184 · fundraising $220

  • 19 · Conferences, conventions and meetings

    total $221,405 · program services $73,064 · management and general $143,913 · fundraising $4,428

  • 20 · Interest

    total $19,101 · program services $6,303 · management and general $12,416 · fundraising $382

  • 22 · Depreciation, depletion and amortization

    total $621,235 · program services $512,482 · management and general $108,753

  • 23 · Insurance

    total $881,120 · program services $815,972 · management and general $60,593 · fundraising $4,555

  • 24a · Other expenses: FURNITURE & EQUIPMENT

    total $4,191,815 · program services $3,263,652 · management and general $813,269 · fundraising $114,894

  • 24b · Other expenses: COMMUNICATIONS

    total $2,389,919 · program services $2,263,548 · management and general $118,288 · fundraising $8,083

  • 24c · Other expenses: INVESTIGATIONS

    total $2,339,508 · program services $2,334,768 · management and general $4,740

  • 24d · Other expenses: LAW BOOKS & MATERIALS

    total $1,318,494 · program services $1,298,153 · management and general $17,005 · fundraising $3,336

  • 24e · All other expenses

    total $5,172,013 · program services $3,031,278 · management and general $1,981,518 · fundraising $159,217

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $47,553,170 · end of year $16,847,078

  • 2 · Savings and temporary cash investments

    beginning of year $2,146,785 · end of year $25,195,717

  • 3 · Pledges and grants receivable

    beginning of year $81,494,964 · end of year $106,927,375

  • 9 · Prepaid expenses and deferred charges

    beginning of year $1,414,049 · end of year $2,436,806

  • 10a · Land, buildings and equipment: cost or other basis

    $27,518,478

  • 10b · Land, buildings and equipment: accumulated depreciation

    $15,993,807

  • 10c · Land, buildings and equipment, net

    beginning of year $8,250,370 · end of year $11,524,671

  • 11 · Investments: publicly traded securities

    beginning of year $4,952,542 · end of year $5,457,480

  • 12 · Investments: other securities

    beginning of year $3,721,721 · end of year $3,896,865

  • 15 · Other assets

    beginning of year $0 · end of year $313,696,316

  • 17 · Accounts payable and accrued expenses

    beginning of year $49,107,305 · end of year $57,187,593

  • 25 · Other liabilities

    beginning of year $94,748,219 · end of year $419,582,414

  • 27 · Net assets without donor restrictions

    beginning of year -$1,170,255 · end of year $2,111,689

  • 28 · Net assets with donor restrictions

    beginning of year $6,848,332 · end of year $7,100,612

Mission and programs · 2022

Mission

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 195,359 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.

Activities or mission (Part I)

TO PROVIDE QUALITY LEGAL REPRESENTATION TO LOW-INCOME NEW YORKERS

  • 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 123,007 CLIENT MATTERS THIS YEAR.

    Expenses $206,696,085

  • CIVIL PRACTICE - PROVIDED CIVIL LEGAL ASSISTANCE TO LOW-INCOME NEW YORKERS AND WORKED ON APPROXIMATELY 50,000 CLIENT MATTERS THIS YEAR.

    Expenses $94,651,677 · Revenue $136,502

  • 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 22,352 ONGOING CLIENT MATTERS THIS YEAR.

    Expenses $49,335,117

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Richard F Albert

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Deborah N Archer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Christopher D Belelieu

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Barry A Bohrer

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Lara S Buchwald

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • John K Carroll

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Nancy Chung

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Eva W Cole

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Roger A Cooper

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Sarah Coyne

    DIRECTOR (FROM 1/18/23)

    Total calculated
    $0
    Hours/week
    1
  • Jenna M Dabbs

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Matthew Diller

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • June S Dipchand

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Scott A Edelman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Mauricio Espana

    DIRECTOR (FROM 1/18/23)

    Total calculated
    $0
    Hours/week
    1
  • Natasha I Fapohunda

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Edward Flanders

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jeffrey A Fuisz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Matthew Furman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Christopher L Garcia

    DIRECTOR (THRU 9/28/22)

    Total calculated
    $0
    Hours/week
    1
  • Jeffrey Glen

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Linda C Goldstein

    DIRECTOR (THRU 1/1/23)

    Total calculated
    $0
    Hours/week
    1
  • Mia N Gonzalez

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Meaghan Gragg

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Carol Greene-Vincent

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Adam Hakki

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • David G Hille

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Richard F Hans

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Elai Katz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Atif Khawaja

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Marvin Krislov

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Gillian Lester

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Aaron R Marcu

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • J Kevin McCarthy

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Joan McPhee

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Perry A Napolitano

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Lynn K Neuner

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Amanda T Perez

    DIRECTOR (FROM 1/18/23)

    Total calculated
    $0
    Hours/week
    1
  • Charles C Platt

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Patrick T Quinn

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Sharyl A Reisman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Alyssa Rower

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Daniel Rubens

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Antony L Ryan

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • William Savitt

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Paul H Schoeman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Bart R Schwartz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • William Schwartz

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • L Kevin Sheridan Jr

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Rachel Sherman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Tiffany J Smith

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Audra J Soloway

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Joseph L Sorkin

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Gary Stein

    DIRECTOR (THRU 6/30/23)

    Total calculated
    $0
    Hours/week
    1
  • Richard Strassberg

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Dina Ganz Traugot

    DIRECTOR (THRU 3/16/23)

    Total calculated
    $0
    Hours/week
    1
  • Kim A Walker

    DIRECTOR (FROM 1/18/23)

    Total calculated
    $0
    Hours/week
    1
  • Charles Weinstein

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Peter M Williams

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Jamie L Wine

    DIRECTOR

    Total calculated
    $0
    Hours/week
    1
  • Alan Levine

    PRESIDENT

    Total calculated
    $0
    Hours/week
    10
  • David Greenwald

    TREASURER

    Total calculated
    $0
    Hours/week
    10
  • Zachary W Carter

    CHAIRMAN

    Total calculated
    $0
    Hours/week
    10
  • Thomas M Cerabino

    VICE CHAIR (THRU 12/14/22)

    Total calculated
    $0
    Hours/week
    1
  • Mark P Goodman

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Tracy Richelle High

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Sara E Moss

    VICE CHAIR (THRU 12/14/22)

    Total calculated
    $0
    Hours/week
    1
  • Bradley I Ruskin

    VICE CHAIR

    Total calculated
    $0
    Hours/week
    1
  • Scott A Rosenberg

    GENERAL COUNSEL & SECRETARY

    Total calculated
    $325,703
    From this org
    $236,821
    From related orgs
    $0
    Other
    $88,882
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $231,347
    Bonus
    $0
    Other
    $5,474
    Deferred
    $10,489
    Nontaxable benefits
    $78,393
    Filer's total
    $325,703
  • Premali Shah

    CHIEF FINANCIAL OFFICER

    Total calculated
    $270,498
    From this org
    $200,686
    From related orgs
    $0
    Other
    $69,812
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $200,626
    Bonus
    $0
    Other
    $60
    Deferred
    $13,525
    Nontaxable benefits
    $56,287
    Filer's total
    $270,498
  • Lauren Siciliano Chief

    OPERATING OFFICER (AS OF 8/1/22)

    Total calculated
    $234,142
    From this org
    $195,302
    From related orgs
    $0
    Other
    $38,840
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $195,257
    Bonus
    $0
    Other
    $45
    Deferred
    $15,790
    Nontaxable benefits
    $23,050
    Filer's total
    $234,142
  • Twyla J Carter

    ATTORNEY-IN-CHIEF/CEO (FROM 8/1/22)

    Total calculated
    $185,645
    From this org
    $148,912
    From related orgs
    $0
    Other
    $36,733
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $113,644
    Bonus
    $0
    Other
    $35,268
    Deferred
    $16,385
    Nontaxable benefits
    $20,348
    Filer's total
    $185,645
  • Adriene L Holder

    ATTORNEY-IN-CHIEF-CIVIL

    Total calculated
    $279,633
    From this org
    $241,555
    From related orgs
    $0
    Other
    $38,078
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $236,585
    Bonus
    $0
    Other
    $4,970
    Deferred
    $15,595
    Nontaxable benefits
    $22,483
    Filer's total
    $279,633
  • Dawne A Mitchell

    ATTORNEY-IN-CHIEF-JRP

    Total calculated
    $310,933
    From this org
    $236,741
    From related orgs
    $0
    Other
    $74,192
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $231,771
    Bonus
    $0
    Other
    $4,970
    Deferred
    $14,632
    Nontaxable benefits
    $59,560
    Filer's total
    $310,933
  • Justine Luongo

    ATTORNEY-IN-CHARGE-CDP

    Total calculated
    $314,741
    From this org
    $235,187
    From related orgs
    $0
    Other
    $79,554
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $230,217
    Bonus
    $0
    Other
    $4,970
    Deferred
    $16,231
    Nontaxable benefits
    $63,323
    Filer's total
    $314,741
  • Surya Sayed-Ganguly

    CHIEF INFORMATION OFFICER

    Total calculated
    $273,764
    From this org
    $199,342
    From related orgs
    $0
    Other
    $74,422
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $199,252
    Bonus
    $0
    Other
    $90
    Deferred
    $13,525
    Nontaxable benefits
    $60,897
    Filer's total
    $273,764
  • Louis S Sartori

    CHIEF COUNSEL, PRO BONO PRACTICE

    Total calculated
    $255,976
    From this org
    $188,977
    From related orgs
    $0
    Other
    $66,999
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $185,219
    Bonus
    $0
    Other
    $3,758
    Deferred
    $10,712
    Nontaxable benefits
    $56,287
    Filer's total
    $255,976
  • Irwin Shaw

    ATTORNEY-IN-CHARGE-BOROUGH

    Total calculated
    $199,605
    From this org
    $187,839
    From related orgs
    $0
    Other
    $11,766
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $185,763
    Bonus
    $0
    Other
    $2,076
    Deferred
    -$47,315
    Nontaxable benefits
    $59,081
    Filer's total
    $199,605
  • Jason Wu

    ATTORNEY-IN-CHARGE

    Total calculated
    $252,104
    From this org
    $187,045
    From related orgs
    $0
    Other
    $65,059
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $148,649
    Bonus
    $0
    Other
    $38,396
    Deferred
    $10,179
    Nontaxable benefits
    $54,880
    Filer's total
    $252,104
  • David E Loftis

    ATTORNEY-IN-CHARGE

    Total calculated
    $252,983
    From this org
    $184,281
    From related orgs
    $0
    Other
    $68,702
    Hours/week
    35

    Schedule J breakdown matched by us

    Base
    $177,082
    Bonus
    $0
    Other
    $7,199
    Deferred
    $12,415
    Nontaxable benefits
    $56,287
    Filer's total
    $252,983
  • Janet Sabel

    FORMER ATTORNEY-IN-CHIEF/CEO

    Total calculated
    $19,707
    From this org
    $195,504
    From related orgs
    $0
    Other
    -$175,797
    Hours/week
    0

    Schedule J breakdown matched by us

    Base
    $103,544
    Bonus
    $0
    Other
    $91,960
    Deferred
    -$176,943
    Nontaxable benefits
    $1,146
    Filer's total
    $19,707

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 3 · Compensation committee
  • 3 · Form 990 of other organizations
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee
  • 4a · Severance or change-of-control payment

Answered no

  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

PART I, LINE 4A
JANET SABEL, FORMER ATTORNEY-IN-CHIEF & CEO, PARTICIPATED IN THE LEGAL AID SOCIETY'S VOLUNTARY RETIREMENT PROGRAM. ON MAY 31, 2022, JANET LEFT THE ORGANIZATION AND RECEIVED $50,000 UNDER THIS PROGRAM. THIS AMOUNT IS INCLUDED ON PART II, COLUMN B(III).
FORM 990, PART VII, COLUMN D & SCHEDULE J, PART II, COLUMN B(III):
THE AMOUNT REPORTED IN OTHER REPORTABLE COMPENSATION FOR JASON WU INCLUDES DOMESTIC PARTNER IMPUTED INCOME.
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.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Provenance

Return type
form_990
Tax year
2022
Filed
14 May 2024
IRS schema version
2022v5.0
Source object
202411359349303991

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The source document this was parsed from is served over the API, which is where bulk and document access live.