Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except black lung benefit trust or private foundation)

MediumBullet The organization may have to use a copy of this return to satisfy state reporting requirements.
OMB No. 1545-0047
2010
Open to Public Inspection
A For the calendar year, or tax year beginning 01-01-2010 and ending 12-31-2010
BCheck if applicable:
CName of organization
Legal Aid Bureau Inc
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
500 East Lexington Street
 
Room/suite
City or town, state or country, and ZIP + 4
Baltimore, MD212023559
D Employer identification number

52-0591621
E Telephone number

G Gross receipts $ 26,363,030
F Name and address of principal officer:
Wilhelm H Joseph Jr
500 East Lexington Street
Baltimore,MD212023559
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
www.mdlab.org
H(a)
Is this a group return for
affiliates?
H(b)
Are all affiliates included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:
 
L Year of formation: 1911
M State of legal domicile: MD
Part I
Summary
Activities  & Governance 1 Briefly describe the organization’s mission or most significant activities: To provide free civil legal services to low-income individuals.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) .... 3 18
4 Number of independent voting members of the governing body (Part VI, line 1b) .... 4 18
5 Total number of individuals employed in calendar year 2010 (Part V, line 2a) ... 5 328
6 Total number of volunteers (estimate if necessary) .... 6 206
7a Total unrelated business revenue from Part VIII, column (C), line 12 .. 7a 0
b Net unrelated business taxable income from Form 990-T, line 34 .. 7b 0
Revenues; Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 22,155,139 26,296,359
9 Program service revenue (Part VIII, line 2g) ......... 0 0
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 5,931 229
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 71,996 66,442
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)................... 22,233,066 26,363,030
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 31,992 21,328
14 Benefits paid to or for members (Part IX, column (A), line 4) .... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 19,248,916 20,005,152
16a Professional fundraising fees (Part IX, column (A), line 11e).... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet415,275    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24f).... 4,339,133 4,028,891
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 23,620,041 24,055,371
19 Revenue less expenses. Subtract line 18 from line 12...... -1,386,975 2,307,659
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............ 12,744,350 15,194,644
21 Total liabilities (Part X, line 26)............ 7,343,998 6,643,692
22 Net assets or fund balances. Subtract line 21 from line 20 ..... 5,400,352 8,550,952
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet
Signature of officer Date
JumboBullet
Type or print name and title.
Paid Preparer's Use Only Preparer's
signature
Big Right Arrow
Date
right pointing bullet image Preparer’s taxpayer identification number
(see instructions)
Firm’s name (or yours
if self-employed),
address, and ZIP + 4
Big Right Arrow




EIN right pointing bullet image
Phone no. right pointing bullet image
May the IRS discuss this return with the preparer shown above? (see instructions) .........
For Privacy Act and Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2010)
Form 990 (2010)
Page 2
Part III
Statement of Program Service Accomplishments
Check if Schedule O contains a response to any question in this Part III . . . . . . . . . .
1
Briefly describe the organization’s mission: The mission of the Legal Aid Bureau, Inc. is to provide high-quality legal services to Maryland's poor through a mix of services and to bring about the change that poor people want in the systems that affect them.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ....................
If “Yes,” describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ..........................
If “Yes,” describe these changes on Schedule O.
4
Describe the exempt purpose achievements for each of the organization’s three largest program services by expenses.
Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 20,005,847 including grants of $ 21,328 ) (Revenue $ 66,442 )
See Schedule O.
4b (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4c (Code:   ) (Expenses $   including grants of $   ) (Revenue $   )
4d Other program services. (Describe in Schedule O.)
(Expenses $ 0 including grants of $ 0 ) (Revenue $ 0 )
4e Total program service expensesMediumBullet$ 20,005,847
Form 990 (2010)
Form 990 (2010)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If “Yes,” complete Schedule AClick to see attachment.....................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors? Click to see attachment........
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If “Yes,” complete Schedule C, Part I..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities? If “Yes,” complete Schedule C,
Part II
Click to see attachment.........................
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If “Yes,” complete Schedule C, Part III........................
5
 
 
6
Did the organization maintain any donor advised funds or any similar funds or accounts where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If “Yes,” complete
Schedule D, Part I
.......................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas or historic structures? If “Yes,” complete Schedule D, Part II
...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If “Yes,” complete Schedule D, Part III ....................
8
 
No
9
Did the organization report an amount in Part X, line 21; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If “Yes,”
complete Schedule D, Part IV
Click to see attachment
...................
9
Yes
 
10
Did the organization, directly or through a related organization, hold assets in term, permanent,or quasi-endowments? If “Yes,” complete Schedule D, Part V
10
 
No
11
If the organization’s answer to any of the following questions is ‘Yes,’ then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable:
a
Did the organization report an amount for land, buildings, and equipment in Part X, line10? If “Yes,” complete Schedule D, Part VI.Click to see attachment
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VII.
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part VIII.
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If “Yes,” complete Schedule D, Part IX.
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If “Yes,” complete Schedule D, Part X.Click to see attachment
11e
Yes
 
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If “Yes,” complete Schedule D, Part X.Click to see attachment
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year? If “Yes,” complete Schedule D, Parts XI, XII, and XIII Click to see attachment
12a
Yes
 
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If “Yes,” and if the organization answered ‘No’ to line 12a, then completing Schedule D, Parts XI, XII, and XIII is optional Click to see attachment
12b
 
No
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If “Yes,” complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States?....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, and program service activities outside the United States? If “Yes,” complete Schedule F, Part I.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or assistance to any organization or entity located outside the U.S.? If “Yes,” complete Schedule F, Part II..
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or assistance to individuals located outside the U.S.? If “Yes,” complete Schedule F, Part III..
16
 
No
17
Did the organization report a total of more than $15,000, of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If “Yes,” complete Schedule G, Part I
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If “Yes,” complete Schedule G, Part II..........
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If “Yes,” complete Schedule G, Part III...................
19
 
No
Form 990 (2010)
Form 990 (2010)
Page 4
Part IV
Checklist of Required Schedules (continued)
20a
Did the organization operate one or more hospitals? If “Yes,” complete Schedule H.....
20a
 
No
b
Did the organization attach its audited financial statement to this return? Note: All Form 990 filers that operate one or more hospitals must attach audited financial statements. .....
20b
 
 
21
Did the organization report more than $5,000 of grants and other assistance to governments and organizations in the United States on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.. Click to see attachment
21
Yes
 
22
Did the organization report more than $5,000 of grants and other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III.....
22
 
No
23
Did the organization answer “Yes” to Part VII, Section A, questions 3, 4, or 5, about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If “Yes,” complete Schedule J................ Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer questions 24b–24d and complete Schedule K. If “No,” go to line 25................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds?
......................
24c
 
 
d
Did the organization act as an “on behalf of” issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If “Yes,” complete Schedule L, Part I......
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If “Yes,” complete Schedule L, Part I................
25b
 
No
26
Was a loan to or by a current or former officer, director, trustee, key employee, highly compensated employee, or disqualified person outstanding as of the end of the organization’s tax year? If “Yes,” complete Schedule L,
Part II
...........................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor, or a grant selection committee member, or to a person related to such an individual? If “Yes,” complete Schedule L, Part III...............
27
 
No
28
Was the organization a party to a business transaction with one of the following parties? (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If “Yes,” complete Schedule L, Part IV .........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If “Yes,”
complete Schedule L, Part IV
...................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or owner? If “Yes,” complete Schedule L, Part IV..
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If “Yes,” complete Schedule M
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If “Yes,” complete Schedule M............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If “Yes,” complete Schedule N,
Part I
...........................
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If “Yes,” complete Schedule N, Part II.......................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If “Yes,” complete Schedule R, Part I........
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If “Yes,” complete Schedule R, Parts II, III, IV, and V, line 1.....................
34
 
No
35
Is any related organization a controlled entity within the meaning of section 512(b)(13)? .....
35
 
No
a
Did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If “Yes,” complete Schedule R, Part V, line 2...
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If “Yes,” complete Schedule R, Part V, line 2...........
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If “Yes,” complete Schedule R, Part VI
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11 and 19? Note. All Form 990 filers are required to complete Schedule O. ............
38
Yes
 
Form 990 (2010)
Form 990 (2010)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response to any question in this Part V . . . . . . . . . .
Yes
No
1a
Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable. .......
1a
23
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable.
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and Tax Statements filed for the calendar year ending with or within the year covered by this return .....................
2a
328
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?

Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file. (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?.............................
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No,” provide an explanation in Schedule O.....
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account or securities account)?.......................
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If “Yes” to line 5a or 5b, did the organization file Form 8886-T? ........
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible?..........
6a
 
No
b
If “Yes,” did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?....................
7a
 
No
b
If “Yes,” did the organization notify the donor of the value of the goods or services provided?.....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?...........................
7c
 
No
d
If “Yes,” indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?..........................
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?...................
7g
 
 
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?...............
7h
 
 
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year?................
8
 
 
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?.........
9a
 
 
b
Did the organization make a distribution to a donor, donor advisor, or related person?......
9b
 
 
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
 
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If “Yes,” enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note.
All 501(c)(29) organizations must list in Schedule O each state in which they are licensed to issue qualified health plans, the amount of reserves required by each state, and the amount of reserves the organization allocated to each state.
13a
 
 
b
Enter the aggregate amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans.
13b
 
c
Enter the aggregate amount of reserves on hand.
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
 
b
If "Yes," has it filed a Form 720 to report these payments? If “No,” provide an explanation in Schedule O..
14b
 
 
Form 990 (2010)
Form 990 (2010)
Page 6
Part VI
Governance, Management, and Disclosure For each “Yes” response to lines 2 through 7b below, and for a “No” response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
Check if Schedule O contains a response to any question in this Part VI . . . . . . . . . .
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year ..............
1a
18
b
Enter the number of voting members included in line 1a, above, who are independent .................
1b
18
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? ..
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed?
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
Yes
 
6
Does the organization have members or stockholders? ................
6
Yes
 
7a
Does the organization have members, stockholders, or other persons who may elect one or more members of the governing body? .........................
7a
 
No
b
Are any decisions of the governing body subject to approval by members, stockholders, or other persons? ..
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If “Yes,” provide the names and addresses in Schedule O .....
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal
Revenue Code.)
Yes
No
10a
Does the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If “Yes,” does the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with those of the organization? ....
10b
 
 
11a
Has the organization provided a copy of this Form 990 to all members of its governing body before filing the form?
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review the Form 990. .....
12a
Does the organization have a written conflict of interest policy? If “No,” go to line 13.......
12a
Yes
 
b
Are officers, directors or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ...........................
12b
Yes
 
c
Does the organization regularly and consistently monitor and enforce compliance with the policy? If “Yes,” describe in Schedule O how this is done ....................
12c
Yes
 
13
Does the organization have a written whistleblower policy? ...............
13
Yes
 
14
Does the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line a or b, describe the process in Schedule O. (See instructions.)
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If “Yes,” has the organization adopted a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
MD
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you make these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how), the organization makes its governing documents, conflict of interest policy, and financial statements available to the public.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization: MediumBullet
Gustava E Taler - Esquire
500 E Lexington Street
Baltimore,MD212023559
(410) 951-7777
Form 990 (2010)
Form 990 (2010)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
Check if Schedule O contains a response to any question in this Part VII . . . . . . . . . .
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation, and current key employees. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organizations compensated any current or former officer, director, or trustee.
(A)
Name and Title
(B)
Average hours per week (describe hours for related organizations in Schedule O)
(C)
Position (check all that apply)
(D)
Reportable compensation from the organization (W- 2/1099-MISC)
(E)
Reportable compensation from related organizations (W- 2/1099-MISC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(1) Warren S Oliveri Jr Esq
President
4 X   X       0 0 0
(2) Gwendolyn A Johnson
Vice President
2 X   X       0 0 0
(3) Marquita Wise-Jones
Secretary
2 X   X       0 0 0
(4) G Daniel Shealer Jr Esq
Treasurer
4 X   X       0 0 0
(5) Jo M Glasco Esq
Board Member
.5 X           0 0 0
(6) Erek Barron Esq
Board Member
.5 X           0 0 0
(7) Carlos A Braxton Esq
Board Member
.5 X           0 0 0
(8) Phyllis Butler
Board Member
.5 X           0 0 0
(9) Jessica A duHoffmann Esq
Board Member
.5 X           0 0 0
(10) Robert T Gonzales Esq
Board Member
.5 X           0 0 0
(11) Herman G Hamilton Jr
Board Member
.5 X           0 0 0
(12) Ora Johnson
Board Member
.5 X           0 0 0
(13) Beth Pepper Esq
Board Member
.5 X           0 0 0
(14) Ronald E Richardson Esq
Board Member
.5 X           0 0 0
(15) Shiela J Sullivan Esq
Board Member
.5 X           0 0 0
(16) Paul Sandler Esq
Board Member
.5 X           0 0 0
(17) Richard L Wasserman Esq
Board Member
.5 X           0 0 0
Form 990 (2010)
Form 990 (2010)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title
(B)
Average hours per week (describe hours for related organizations in Schedule O)
(C)
Position (check all that apply)
(D)
Reportable compensation from the organization (W- 2/1099-MISC)
(E)
Reportable compensation from related organizations (W- 2/1099-MISC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; Officer; Key Employee; Highest compensated employee; Former;
(18) Anita Hendricks
Board Member
.5 X           0 0 0
(19) Wilhelm H Joseph Jr Esq
Executive Director
40     X       176,675 0 53,137
(20) Gustava E Taler Esq
Chief Operating Officer
40     X       108,304 0 16,446
(21) Shawn C Boehringer
Chief Counsel
40     X       107,466 0 19,573


















1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)............MediumBullet 392,445 0 89,156
2
Total number of individuals (including but not limited to those listed above) who received more than $100,000 in reportable compensation from the organizationMediumBullet3
Yes
No
3
Did the organization list any former officer, director or trustee, key employee, or highest compensated employee on line 1a? If “Yes,” complete Schedule J for such individual .............
3
 
No
4
For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If “Yes,” complete Schedule J for such individual...........................
4
Yes
 
5
Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If “Yes,” complete Schedule J for such person .....
5
 
No
Section B. Independent Contractors
1
Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization.
(A)
Name and business address
(B)
Description of services
(C)
Compensation
William K Freienmuth CPA
166 Severn Way
Arnold,MD21012
Accounting Services 114,407
2
Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 in compensation from the organization MediumBullet1
Form 990 (2010)
Form 990 (2010)
Page 9
Part VIII
Statement of Revenue
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512, 513, or 514
Contributions, gifts, grants and other similar amounts 1a Federated campaigns..1a 0
b Membership dues....1b 0
c Fundraising events....1c 0
d Related organizations...1d 0
e Government grants (contributions)1e 23,696,263
f All other contributions, gifts, grants, and
similar amounts not included above
1f
2,600,096
g Noncash contributions included in lines 1a-1f:$ 0
h Total. Add lines 1a-1f.......MediumBullet 26,296,359
 Program Service Revenue Business Code
2a
b
c
d
e
f All other program service revenue . 0 0 0 0
g Total. Add lines 2a–2f........MediumBullet 0
 Other Revenue 3 Investment income (including dividends, interest
and other similar amounts).....MediumBullet 229 0 0 229
4 Income from investment of tax-exempt bond proceeds..MediumBullet 0 0 0 0
5 Royalties............MediumBullet 0 0 0 0
(i) Real (ii) Personal
6a Gross Rents    
b Less: rental expenses    
c Rental income or (loss) 0 0
d Net rental income or (loss).......MediumBullet        
(i) Securities (ii) Other
7a Gross amount from sales of assets other than inventory    
b Less: cost or other basis and sales expenses    
c Gain or (loss) 0 0
d Net gain or (loss)..........MediumBullet        
8a Gross income from fundraising events (not including
$ 0
of contributions reported on line 1c). See Part IV, line 18 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet      
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities...MediumBullet        
10a Gross sales of inventory, less
returns and allowances .
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet        
Miscellaneous Revenue Business Code
11a Westlaw revenue 900,099 31,839 31,839 0 0
b            
c            
d All other revenue .... 34,603 34,603 0 0
e Total. Add lines 11a–11d ......MediumBullet 66,442
12 Total revenue. See Instructions....MediumBullet 26,363,030 66,442 0 229
Form 990 (2010)
Form 990 (2010)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A) but are not required to complete columns (B), (C), and (D).
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.
(A)
Total expenses
(B)
Program service expenses
(C)
Management and general expenses
(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the U.S. See Part IV, line 21 21,328 21,328
2 Grants and other assistance to individuals in the U.S. See Part IV, line 22    
3 Grants and other assistance to governments, organizations, and individuals outside the U.S. See Part IV, lines 15 and 16    
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees .... 440,277   410,555 29,722
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages 14,995,144 12,834,689 1,923,475 236,980
8 Pension plan contributions (include section 401(k) and section 403(b) employer contributions) .... 1,216,188 1,011,271 183,902 21,015
9 Other employee benefits ....... 2,141,303 1,780,512 323,792 36,999
10 Payroll taxes ........... 1,212,240 1,007,988 183,306 20,946
11 Fees for services (non-employees):        
a Management ......        
b Legal ......... 53,388 44,393 8,073 922
c Accounting ........... 58,180 48,377 8,798 1,005
d Lobbying ........... 14,333 11,918 2,167 248
e Professional fundraising. See Part IV, line 17..    
f Investment management fees ......        
g Other .......... 251,366 209,013 38,010 4,343
12 Advertising and promotion ....        
13 Office expenses ....... 911,096 757,584 137,769 15,743
14 Information technology ...... 126,244 104,973 19,090 2,181
15 Royalties ..        
16 Occupancy ........... 1,073,766 892,846 162,367 18,553
17 Travel ............ 228,628 190,107 34,571 3,950
18 Payments of travel or entertainment expenses for any federal, state, or local public officials ......        
19 Conferences, conventions, and meetings .... 26,187 21,775 3,960 452
20 Interest ........... 103,605 86,149 15,666 1,790
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization ..... 416,922 346,674 63,044 7,204
23 Insurance .............. 56,889 47,304 8,602 983
24 Other expenses. Itemize expenses not covered above. (Expenses grouped together and labeled miscellaneous may not exceed 5% of total expenses shown on line 25 below.)
a Westlaw expense 102,312 85,073 15,471 1,768
b Equipment contract & repairs 97,622 81,173 14,762 1,687
c Subscriptions & publications 95,177 79,140 14,392 1,645
d Training expense 85,555 71,140 12,937 1,478
e
f All other expenses 327,621 272,420 49,540 5,661
25 Total functional expenses. Add lines 1 through 24f 24,055,371 20,005,847 3,634,249 415,275
26 Joint costs. Check here MediumBullet if following
SOP 98-2 (ASC 958-720). Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation
       
Form 990 (2010)
Form 990 (2010)
Page 11
Part X Balance Sheet
(A)
Beginning of year
(B)
End of year
Assets 1 Cash—non-interest-bearing .......... 3,743,036 1 3,726,549
2 Savings and temporary cash investments ....... 220,813 2 2,111,984
3 Pledges and grants receivable, net ......... 5,735,455 3 6,575,157
4 Accounts receivable, net .........   4  
5 Receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of
Schedule L ..........   5  
6 Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B). Complete Part II of
Schedule L ..........   6  
7 Notes and loans receivable, net .............   7  
8 Inventories for sale or use ..............   8  
9 Prepaid expenses and deferred charges ............ 331,244 9 397,751
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 11,721,456
b Less: accumulated depreciation. ..... 10b 9,421,111 2,624,478 10c 2,300,345
11 Investments—publicly traded securities ..........   11  
12 Investments—other securities. See Part IV, line 11 ......   12  
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets .........   14  
15 Other assets. See Part IV, line 11 ........... 89,324 15 82,858
16 Total assets. Add lines 1 through 15 (must equal line 34)... 12,744,350 16 15,194,644
Liabilities 17 Accounts payable and accrued expenses . 5,148,913 17 4,498,660
18 Grants payable ..........   18  
19 Deferred revenue ..........   19  
20 Tax-exempt bond liabilities ..........   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21 70,637
22 Payables to current and former officers, directors, trustees, key
employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..........   22  
23 Secured mortgages and notes payable to unrelated third parties .. 2,100,000 23 1,965,000
24 Unsecured notes and loans payable to unrelated third parties ....   24  
25 Other liabilities. Complete Part X of Schedule D..... 95,085 25 109,395
26 Total liabilities. Add lines 17 through 25..... 7,343,998 26 6,643,692
Net Assets or Fund Balance Organizations that follow SFAS 117, check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets ..... 627,699 27 2,752,991
28 Temporarily restricted net assets ..... 4,765,653 28 5,790,961
29 Permanently restricted net assets ..... 7,000 29 7,000
Organizations that do not follow SFAS 117, check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds .....   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ..... 5,400,352 33 8,550,952
34 Total liabilities and net assets/fund balances ..... 12,744,350 34 15,194,644
Form 990 (2010)
Form 990 (2010)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response to any question in this Part XI . . . . . . . . . .
1
Total revenue (must equal Part VIII, column (A), line 12) . . .
1
26,363,030
2
Total expenses (must equal Part IX, column (A), line 25) . . . . .
2
24,055,371
3
Revenue less expenses. Subtract line 2 from line 1 . . . .
3
2,307,659
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) . .
4
5,400,352
5
Other changes in net assets or fund balances (explain in Schedule O) . . . .
5
842,941
6
Net assets or fund balances at end of year. Combine lines 3, 4, and 5 (must equal Part X, line 33, column (B)) . . . . . .
6
8,550,952
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response to any question in this Part XII . . . . . . . . . .
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?..
2a
 
No
b
Were the organization’s financial statements audited by an independent accountant?........
2b
Yes
 
c
If “Yes,” to 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
...........................
2c
Yes
 
d
If “Yes” to line 2a or 2b, check a box below to indicate whether the financial statements for the year were issued on a separate basis, consolidated basis, or both:
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? ................
3a
Yes
 
b
If “Yes,” did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits. ..
3b
Yes
 
Form 990 (2010)
Additional Data


Software ID: 10000077
Software Version: v1.00
Form 990, Special Condition Description:
Special Condition Description
SCHEDULE A
(Form 990 or 990EZ)

Department of the Treasury
Internal Revenue Service
Public Charity Status and Public Support

Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
right arrow Attach to Form 990 or Form 990-EZ. right arrow See separate instructions.
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
Legal Aid Bureau Inc
 
Employer identification number

52-0591621
Part I
Reason for Public Charity Status (All organizations must complete this part.) See instructions
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
f
g
(i) a person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the the supported organization? ................
11g(i)
 
 
(ii) a family member of a person described in (i) above? ......................
11g(ii)
 
 
(iii) a 35% controlled entity of a person described in (i) or (ii) above? ................
11g(iii)
 
 
h
(i)
Name of supported organization
(ii)
EIN
(iii)
Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv)
Is the organization in col. (i) listed in your governing document?
(v)
Did you notify the organization in col. (i) of your support?
(vi)
Is the organization in col. (i) organized in the U.S.?
(vii)
Amount of support?
Yes No Yes No Yes No
Total                  

For Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 2
Part II
Support Schedule for Organizations Described in IRC 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi)
(Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year(or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .... 19,926,685 22,012,406 22,310,506 22,155,139 26,296,359 112,701,095
2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf....... 0 0 0 0   0
3 The value of services or facilities furnished by a governmental unit to the organization without charge.. 0 0 0 0   0
4 Total. Add lines 1 through 3.. 19,926,685 22,012,406 22,310,506 22,155,139 26,296,359 112,701,095
5 The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f)..            
6 Public Support. Subtract line 5 from line 4.           112,701,095
Section B. Total Support
Calendar year(or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
7 Amounts from line 4.. 19,926,685 22,012,406 22,310,506 22,155,139 26,296,359 112,701,095
8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. 179,343 213,273 95,024 5,931 229 493,800
9 Net income from unrelated business activities, whether or not the business is regularly carried on..            
10 Other income. (Explain in Part IV.) Do not include gain or loss from the sale of capital assets.. 102,966 30,086 149,431 71,996 66,442 420,921
11 Total support (Add lines 7 through 10).           113,615,816
12
12
 
13
Section C. Computation of Public Support Percentage
14
14
99.195 %
15
15
99.050 %
16a
b
17a
b
18
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 3
Part III
Support Schedule for Organizations Described in IRC 509(a)(2)
(Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year(or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
1 Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .            
2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......            
3 Gross receipts from activities that are not an unrelated trade or business under section 513..            
4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...            
5 The value of services or facilities furnished by a governmental unit to the organization without charge..            
6 Total. Add lines 1 through 5.            
7a Amounts included on lines 1, 2, and 3 received from disqualified persons...            
b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.            
c Add lines 7a and 7b..            
8 Public Support (Subtract line 7c from line 6.)            
Section B. Total Support
Calendar year (or fiscal year beginning in) (a) 2006 (b) 2007 (c) 2008 (d) 2009 (e) 2010 (f) Total
9 Amounts from line 6...            
10a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..            
b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.            
c Add lines 10a and 10b.            
11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.            
12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)            
13 Total support (Add lines 9, 10c, 11 and 12.).            
14
Section C. Computation of Public Support Percentage
15
15
 
16
16
 
Section D. Computation of Investment Income Percentage
17
17
 
18
18
 
19a
b
20
Schedule A (Form 990 or 990-EZ) 2010
Schedule A (Form 990 or 990-EZ) 2010
Page 4
Part IV
Supplemental Information. Supplemental Information. Complete this part to provide the explanation required by Part II, line 10; Part II, line 17a or 17b; or Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
 
Explanation
Miscellaneous revenue.
 
 
 
Schedule A (Form 990 or 990-EZ) 2010

Additional Data


Software ID: 10000077
Software Version: v1.00
Schedule B
(Form 990, 990-EZ,
or 990-PF)
Department of the Treasury
Internal Revenue Service
Schedule of Contributors
Arrow Bullet Attach to Form 990, 990-EZ, or 990-PF.
OMB No. 1545-0047
2010
Name of organization
Legal Aid Bureau Inc
 
Employer identification number

52-0591621
Organization type (check one):
Filers of:
Section:
Form 990 or 990-EZ





Form 990-PF




Check if your organization is covered by the General Rule or a Special Rule.  
Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions.
General Rule—
Special Rules
......................... Arrow Bullet   $    
Caution. An Organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990,
990-EZ, or 990-PF), but it must answer “No” on Part IV, line 2 of its Form 990, or check the box in the heading of its
Form 990-EZ, or on line 2 of its Form 990-PF, to certify that it does not meet the filing requirements of Schedule B (Form 990,
990-EZ, or 990-PF).
For Paperwork Reduction Act Notice, see the Instructions
for Form 990, 990-EZ, or 990-PF.
Cat. No. 30613XSchedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part I
Name of organization
Legal Aid Bureau Inc
 
Employer identification number

52-0591621
Part I
Contributors (see Instructions)
     
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Aggregate contributions
(d)
Type of contribution
RESTRICTED
RESTRICTED
 

     
RESTRICTED
RESTRICTED  
RESTRICTED, RESTRICTED   RESTRICTED

$RESTRICTED




(Complete Part II if there is
a noncash contribution.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Aggregate contributions
(d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Aggregate contributions
(d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Aggregate contributions
(d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Aggregate contributions
(d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
(a)
No.
(b)
Name, address, and ZIP + 4
(c)
Aggregate contributions
(d)
Type of contribution
 
 
 

     
 
   

$  




(Complete Part II if there is
a noncash contribution.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part II
Name of organization
Legal Aid Bureau Inc
 
Employer identification number

52-0591621
Part II
Noncash Property (see Instructions)
     
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
 
$    
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
 
$    
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
 
$    
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
 
$    
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
 
$    
(a) No.
from
Part I
(b)
Description of noncash property given
(c)
FMV (or estimate)
(see instructions)
(d)
Date received
 
$    
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Schedule B (Form 990, 990-EZ, or 990-PF) (2010)
Page 1 of 1 of Part III
Name of organization
Legal Aid Bureau Inc
 
Employer identification number

52-0591621
Part III
Exclusively religious, charitable, etc., individual contributions to section 501(c)(7), (8), or (10) organizations
aggregating more than $1,000 for the year. (Complete columns (a) through (e) and the following line entry.)
For organizations completing Part III, enter the total of exclusively religious, charitable, etc.,
contributions of $1,000 or less for the year. (Enter this information once. See instructions.) Arrow Bullet $  
(a) No.
from
Part I
(b)
Purpose of gift
(c)
Use of gift
(d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I
(b)
Purpose of gift
(c)
Use of gift
(d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I
(b)
Purpose of gift
(c)
Use of gift
(d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
(a) No.
from
Part I
(b)
Purpose of gift
(c)
Use of gift
(d)
Description of how gift is held
 
(e)
Transfer of gift
Transferee's name, address, and ZIP 4 Relationship of transferor to transferee
 
 
       
 
Schedule B (Form 990, 990-EZ, or 990-PF) (2010)

Additional Data


Software ID: 10000077
Software Version: v1.00
SCHEDULE C
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Political Campaign and Lobbying Activities

For Organizations Exempt From Income Tax Under section 501(c) and section 527
SchCMd Bullet Complete if the organization is described below.
SchCMd Bullet Attach to Form 990 or Form 990-EZ. SchCMd Bullet See separate instructions.
OMB No. 1545-0047
2010
Open to Public
Inspection
If the organization answered “Yes,” to Form 990, Part IV, Line 3, or Form 990-EZ, Part V, line 46 (Political Campaign Activities), then
Round Bullet Section 501(c)(3) organizations: Complete Parts I-A and B. Do not complete Part I-C.
Round Bullet Section 501(c) (other than section 501(c)(3)) organizations: Complete Parts I-A and C below. Do not complete Part I-B.
Round Bullet Section 527 organizations: Complete Part I-A only.
If the organization answered “Yes,” to Form 990, Part IV, Line 4, or Form 990-EZ, Part VI, line 47 (Lobbying Activities), then
Round Bullet Section 501(c)(3) organizations that have filed Form 5768 (election under section 501(h)) Complete Part II-A. Do not complete Part II-B.
Round Bullet Section 501(c)(3) organizations that have NOT filed Form 5768 (election under section 501(h)): Complete Part II-B. Do not complete Part II-A.
If the organization answered “Yes,” to Form 990, Part IV, Line 5 (Proxy Tax) or Form 990-EZ, Part V, line 35a (Proxy Tax), then
Round Bullet Section 501(c)(4), (5), or (6) organizations: Complete Part III.
Name of the organization
Legal Aid Bureau Inc
 
Employer identification number

52-0591621
Part I-A
Complete if the organization is exempt under section 501(c) or is a section 527 organization.

1
Provide a description of the organization's direct and indirect political campaign activities on behalf of or in opposition to candidates for public office in Part IV.
2
Political expenditures ....................................SchCMd Bullet
$  
3
Volunteer hours ........................................
 

Part I-B
Complete if the organization is exempt under section 501(c)(3).
1
Enter the amount of any excise tax incurred by the organization under section 4955 .........SchCMd Bullet
$  
2
Enter the amount of any excise tax incurred by organization managers under section 4955 ......SchCMd Bullet
$  
3
If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ..............
4a
Was a correction made? .........................................
b
If "Yes," describe in Part IV.
Part I-C
Complete if the organization is exempt under section 501(c) except section 501(c)(3).
1
Enter the amount directly expended by the filing organization for section 527 exempt function activities SchCMd Bullet
$  
2
Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt funtion activities ....................................SchCMd Bullet

$  
3
Total exempt function expenditures. Add lines 1 and 2. Enter here and on Form 1120-POL, line 17b..SchCMd Bullet

$  
4
Did the filing organization file Form 1120-POL for this year? ..........................
5
Enter the names, addresses and employer identification number (EIN) of all section 527 political organizations to which the filing
organization made payments. For each organization listed, enter the amount paid from the filing organization’s funds. Also enter the amount of political contributions received that were promptly and directly delivered to a separate political organization, such as a separate segregated fund or a political action committee (PAC). If additional space is needed, provide information in Part IV.
(a) Name (b) Address (c) EIN (d) Amount paid from filing organization's funds. If none, enter -0-. (e) Amount of political contributions received and promptly and directly delivered to a separate political organization. If none, enter -0-.










For Privacy Act and Paperwork Reduction Act Notice, see the instructions for Form 990.
Cat. No. 50084S
Schedule C (Form 990 or 990-EZ) 2010

Schedule C (Form 990 or 990-EZ) 2010
Page 2
Part II-A
Complete if the organization is exempt under section 501(c)(3) and filed Form 5768 (election under section 501(h)).
A Check
B Check
Limits on Lobbying Expenditures
(The term "expenditures" means amounts paid or incurred.)
(a) Filing
Organization's
Totals
(b) Affiliated Group
Totals
1a Total lobbying expenditures to influence public opinion (grass roots lobbying) ......    
b Total lobbying expenditures to influence a legislative body (direct lobbying) .......    
c Total lobbying expenditures (add lines 1a and 1b) ...................    
d Other exempt purpose expenditures ........................    
e Total exempt purpose expenditures (add lines 1c and 1d) ...............    
f Lobbying nontaxable amount. Enter the amount from the following table in both
columns.
   
  If the amount on line 1e, column (a) or (b) is:The lobbying nontaxable amount is:    
  Not over $500,00020% of the amount on line 1e.    
  Over $500,000 but not over $1,000,000$100,000 plus 15% of the excess over $500,000.    
  Over $1,000,000 but not over $1,500,000$175,000 plus 10% of the excess over $1,000,000.    
  Over $1,500,000 but not over $17,000,000$225,000 plus 5% of the excess over $1,500,000.    
  Over $17,000,000$1,000,000.    
       
g Grassroots nontaxable amount (enter 25% of line 1f) .................    
h Subtract line 1g from line 1a. If zero or less, enter -0-. ................    
i Subtract line 1f from line 1c. If zero or less, enter -0-. ................    
j If there is an amount other than zero on either line 1h or line 1i, did the organization file Form 4720 reporting
section 4911 tax for this year? ......................................

4-Year Averaging Period Under Section 501(h)
(Some organizations that made a section 501(h) election do not have to complete all of the five
columns below. See the instructions for lines 2a through 2f on page 4.)
Lobbying Expenditures During 4-Year Averaging Period
  Calendar year (or fiscal year
beginning in)
(a) 2007 (b) 2008 (c) 2009 (d) 2010 (e) Total
             
2a Lobbying non-taxable amount          
             
b Lobbying ceiling amount
(150% of line 2a, column(e))
         
             
c Total lobbying expenditures          
             
d Grassroots non-taxable amount          
             
e Grassroots ceiling amount
(150% of line 2d, column (e))
         
             
f Grassroots lobbying expenditures          
Schedule C (Form 990 or 990-EZ) 2010


Schedule C (Form 990 or 990-EZ) 2010
Page 3
Part II-B
Complete if the organization is exempt under section 501(c)(3) and has NOT filed Form 5768 (election under section 501(h)).
(a)
Yes
No
(b)
Amount
1
During the year, did the filing organization attempt to influence foreign, national, state or local legislation, including any attempt to influence public opinion on a legislative matter or referendum, through the use of:
a
Volunteers? .........................................
 
No
b
Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ....
Yes
 
c
Media advertisements? ....................................
 
No
 
d
Mailings to members, legislators, or the public? .........................
 
No
 
e
Publications, or published or broadcast statements? .......................
 
No
 
f
Grants to other organizations for lobbying purposes? .......................
 
No
 
g
Direct contact with legislators, their staffs, government officials, or a legislative body? ........
Yes
 
16,000
h
Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ......
 
No
 
i
Other activities? If "Yes," describe in Part IV ..........................
Yes
 
20,006
j
Total. lines 1c through 1i ...................................
36,006
2a
Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....
 
No
b
If "Yes," enter the amount of any tax incurred under section 4912 .................
 
c
If "Yes," enter the amount of any tax incurred by organization managers under section 4912 .....
 
d
If the filing organization incurred a section 4912 tax, did it file Form 4720 for this year? .......
 
 
Part III-A
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6).
Yes
No
1
Were substantially all (90% or more) dues received nondeductible by members? ................
1
 
 
2
Did the organization make only in-house lobbying expenditures of $2,000 or less? ................
2
 
 
3
Did the organization agree to carryover lobbying and political expenditures from the prior year? ..........
3
 
 
Part III-B
Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) if BOTH Part III-A, lines 1 and 2 are answered “No” OR if Part III-A, line 3 is answered “Yes”.
1
Dues, assessments and similar amounts from members .....................
1
 
2
Section 162(e) non-deductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).
a
Current year .........................................
2a
 
b
Carryover from last year ....................................
2b
 
c
Total ...........................................
2c
 
3
Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .
3
 
4
If notices were sent and the amount on line 2c exceeds the amount on line 3, what portion of the excess does the organization agree to carryover to the reasonable estimate of nondeductible lobbying and political expenditure next year? ................................
4
 
5
Taxable amount of lobbying and political expenditures (see instructions) ..............
5
 
Part IV
Supplemental Information
Complete this part to provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; and Part ll-B, line 1i.
Also, complete this part for any additional information.
Identifier Return Reference Explanation
SchC_P2B_S00_L01 Schedule C, Part II-B, Line 1 (1i) Other Lobbying Activities: During 2010, Legal Aid Bureau, Inc. engaged the services of a law firm to provide legislative liaison and government relations services for the purpose of contacting and communicating with the state and local government agencies and members of state and local legislative bodies and committees regarding funding sources for Legal Aid, including communications regarding pending and proposed legislation affecting Legal Aid funding sources.
Schedule C (Form 990 or 990EZ) 2010

Additional Data


Software ID: 10000077
Software Version: v1.00

SCHEDULE D
(Form 990)
Department of the Treasury
Internal Revenue Service
Supplemental Financial Statements
SchDMd Bullet Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11, or 12.
SchDMd Bullet Attach to Form 990. SchDMd Bullet See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Legal Aid Bureau Inc
 
Employer identification number

52-0591621
Part I
Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Complete if the organization answered "Yes" to Form 990, Part IV, line 6.
(a) Donor advised funds (b) Funds and other accounts
1 Total number at end of year .......    
2 Aggregate contributions to (during year) ...    
3 Aggregate grants from (during year) ...    
4 Aggregate value at end of year .......    
5
Did the organization inform all donors and donor advisors in writing that the assets held in donor advised
funds are the organization's property, subject to the organization's exclusive legal control? ............
6
Did the organization inform all grantees, donors, and donor advisors in writing that grant funds may be
used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit. ...................................
Part II
Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.
1
Purpose(s) of conservation easements held by the organization (check all that apply).
2
Complete lines 2a–2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year.
Held at the End of the Year
a Total number of conservation easements ....................... 2a  
b Total acreage restricted by conservation easements .................. 2b  
c Number of conservation easements on a certified historic structure included in (a) ..... 2c  
d Number of conservation easements included in (c) acquired after 8/17/06 ........ 2d  
3
Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the taxable year SchDMd Bullet  
4
Number of states where property subject to conservation easement is located SchDMd Bullet  
5
Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................
6
Staff and volunteer hours devoted to monitoring, inspecting and enforcing conservation easements during the year SchDMd Bullet  
7
Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year SchDMd Bullet $  
8
Does each conservation easement reported on line 2(d) above satisfy the requirements of section
170(h)(4)(B)(i) and 170(h)(4)(B)(ii)? ....................................
9
In Part XIV, describe how the organization reports conservation easements in its revenue and expense statement, and
balance sheet, and include, if applicable, the text of the footnote to the organization’s financial statements that describes
the organization’s accounting for conservation easements.
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets.
Complete if the organization answered "Yes" to Form 990, Part IV, line 8.
1a
If the organization elected, as permitted under SFAS 116, not to report in its revenue statement and balance sheet works of
art, historical treasures, or other similar assets held for public exhibition, education or research in furtherance of public service,
provide, in Part XIV, the text of the footnote to its financial statements that describes these items.
b
If the organization elected, as permitted under SFAS 116, to report in its revenue statement and balance sheet works of art,
historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service,
provide the following amounts relating to these items:
(i)
Revenues included in Form 990, Part VIII, line 1 ........................SchDMd Bullet $  
(ii)
Assets included in Form 990, Part X ..............................SchDMd Bullet $  
2
If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the
following amounts required to be reported under SFAS 116 relating to these items:
a
Revenues included in Form 990, Part VIII, line 1 ..........................SchDMd Bullet $  
b
Assets included in Form 990, Part X ...............................SchDMd Bullet $  
For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990
Cat. No. 52283D
Schedule D (Form 990) 2010

Schedule D (Form 990) 2010
Page 2
Part III
Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)
3
Using the organization’s accession and other records, check any of the following that are a significant use of its collection
items (check all that apply):
a
d
b
e
 
c
4
Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIV.
5
During the year, did the organization solicit or receive donations of art, historical treasures or other similar
assets to be sold to raise funds rather than to be maintained as part of the organization’s collection?........
Part IV
Escrow and Custodial Arrangements. Complete if the organization answered "Yes" to Form 990,
Part IV, line 9, or reported an amount on Form 990, Part X, line 21.
1a
Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................
b
If "Yes," explain the arrangement in Part XIV and complete the following table:
Amount
c Beginning balance ................................. 1c  
d Additions during the year .............................. 1d  
e Distributions during the year ............................. 1e  
f Ending balance ................................... 1f  
2a
Did the organization include an amount on Form 990, Part X, line 21? .....................
b
If “Yes,” explain the arrangement in Part XIV.
Part V
Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.
(a)Current Year (b)Prior Year (c)Two Years Back (d)Three Years Back (e)Four Years Back
1a Beginning of year balance ....      
b Contributions ........      
c Investment earnings or losses ...      
d Grants or scholarships .....      
e Other expenditures for facilities
and programs ........
     
f Administrative expenses ....      
g End of year balance ......      
2
Provide the estimated percentage of the year end balance held as:
a
Board designated or quasi-endowment: SchDMd Bullet  
b
Permanent endowment: SchDMd Bullet  
c
Term endowment: SchDMd Bullet  
3a
Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes
No
(i) unrelated organizations ........................
3a(i)
 
 
(ii) related organizations ........................
3a(ii)
 
 
b
If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........
3b
 
 
4
Describe in Part XIV the intended uses of the organization's endowment funds.
Part VI
Investments—Land, Buildings, and Equipment. See Form 990, Part X, line 10.
Description of investment (a) Cost or other basis (investment) (b)Cost or other basis (other) (c) Accumulated depreciation (d) Book value
1a Land ................. 0 630,000 630,000
b Buildings ................ 0 6,156,087 5,180,544 975,543
c Leasehold improvements ............ 0 36,447 31,509 4,938
d Equipment ................ 0 4,898,922 4,209,058 689,864
e Other ................. 0 0 0 0
Total. Add lines 1a-1e. (Column (d) should equal Form 990, Part X, column (B), line 10(c).)........SchDMdBullet 2,300,345
Schedule D (Form 990) 2010

Schedule D (Form 990) 2010
Page 3
Part VII
Investments—Other Securities. See Form 990, Part X, line 12.
(a) Description of security or category
(including name of security)
(b)Book value (c) Method of valuation:
Cost or end-of-year market value
(1)Financial derivatives    
(2)Closely-held equity interests    
Other








Total. (Column (b) should equal Form 990, Part X, col.(B) line 12.)Small Bullet  
Part VIII
Investments—Program Related. See Form 990, Part X, line 13.
(a) Description of investment type (b) Book value (c) Method of valuation:
Cost or end-of-year market value








Total. (Column (b) should equal Form 990, Part X, col.(B) line 13.)Small Bullet  
Part IX
Other Assets. See Form 990, Part X, line 15.
(a) Description (b) Book value








Total. (Column (b) should equal Form 990, Part X, col.(B) line 15.)...........Small Bullet  
Part X
Other Liabilities. See Form 990, Part X, line 25.
1.(a) Description of Liability (b) Amount
Federal Income Taxes  
Derivative Financial Instrument 109,395








Total. (Column (b) should equal Form 990, Part X, col.(B) line 25.)Small Bullet 109,395
2. Fin 48 (ASC 740) Footnote. In Part XIV, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC740).
Schedule D (Form 990) 2010

Schedule D (Form 990) 2010
Page 4
Part XI Reconciliation of Change in Net Assets from Form 990 to Financial Statements
1 Total revenue (Form 990, Part VIII, column (A), line 12) .................... 1 26,363,030
2 Total expenses (Form 990, Part IX, column (A), line 25) ..................... 2 24,055,371
3 Excess or (deficit) for the year. Subtract line 2 from line 1 ............. 3 2,307,659
4 Net unrealized gains (losses) on investments .......................... 4 0
5 Donated services and use of facilities ............................. 5 0
6 Investment expenses ................................... 6 0
7 Prior period adjustments .................................. 7 0
8 Other (Describe in Part XIV) ................................. 8 842,941
9 Total adjustments (net). Add lines 4 - 8 ............................. 9 842,941
10 Excess or (deficit) for the year per financial statements. Combine lines 3 and 9 ......... 10 3,150,600
Part XII Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
1 Total revenue, gains, and other support per audited financial statements ....... 1 26,363,030
2 Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a Net unrealized gains on investments .......... 2a 0
b Donated services and use of facilities ......... 2b 0
c Recoveries of prior year grants ........... 2c 0
d Other (Describe in Part XIV): ............ 2d 0
e Add lines 2a through 2d ..................... 2e 0
3 Subtract line 2e from line 1..................... 3 26,363,030
4 Amounts included on Form 990, Part VIII, line 12, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b . 4a 0
b Other (Describe in Part XIV): ........... 4b 0
c Add lines 4a and 4b....................... 4c 0
5 Total Revenue. Add lines 3 and 4c. (This should equal Form 990, Part I, line 12.) ...... 5 26,363,030
Part XIII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
1 Total expenses and losses per audited financial statements ............. 1 24,055,371
2 Amounts included on line 1 but not on Form 990, Part IX, line 25:
a Donated services and use of facilities .......... 2a 0
b Prior year adjustments .............. 2b 0
c Other losses ................ 2c 0
d Other (Describe in Part XIV): ............ 2d 0
e Add lines 2a through 2d...................... 2e 0
3 Subtract line 2e from line 1..................... 3 24,055,371
4 Amounts included on Form 990, Part IX, line 25, but not on line 1:
a Investment expenses not included on Form 990, Part VIII, line 7b .. 4a 0
b Other (Describe in Part XIV): ............ 4b 0
c Add lines 4a and 4b....................... 4c 0
5 Total expenses. Add lines 3 and 4c. (This should equal Form 990, Part I, line 18.) ...... 5 24,055,371
Part XIV
Supplemental Information
Complete this part to provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part lV, lines 1b and 2b;
Part V, line 4; Part X; Part XI, line 8; Part XII, lines 2d and 4b; and Part XIII, lines 2d and 4b. Also complete this part to provide any additional information.
Identifier Return Reference Explanation
SchD_P04_S00_L02b Schedule D, Part IV, Line 2b The liability is related to the funds held in an attorney's trust account.
SchD_P10_S00_L02 Schedule D, Part X, Line 2 Legal Aid is exempt from Federal income taxes under Section 501(c)(3) of the Internal Revenue Code (Code) and, therefore, no provision for income taxes has been provided in the accompanying financial statements. In addition, Legal Aid is classified as a public charity under Section 509(a) of the Code. Effective January 1, 2009, Legal Aid adopted the authoritative guidance relating to accounting for uncertainty in income taxes included in FASB ASC Topic 740, Income Taxes. These provisions provide consistent guidance for the accounting for uncertainty in income taxes recognized in an entity's financial statements and prescribe a threshold of "more likely than not" for recognition of tax positions taken or expected to be taken in a tax return. Legal Aid performed an evaluation of uncertain tax positions for the year ended December 31, 2010, and determined that there were no matters that would require recognition in the financial statements or which may have any effect on its tax-exempt status. For the year ended December 31, 2010, the statute of limitations for tax years 2006 through 2009 remains open with the U.S. Federal jurisdiction or the various states and local jurisdictions in which Legal Aid files tax returns. It is Legal Aid's policy to recognize interest and/or penalties related to uncertain tax positions, if any, in income tax expense.
SchD_P11_S00_L08 Schedule D, Part XI, Line 8 Pension Valuation Adjustment - improvement in valuation: $842,941. Legal Aid sponsors a non-contributory defined benefit plan covering substantially all of its employees. Actuarial computations under Financial Accounting Standards Board Statement #158 are made annually for the purpose of fulfilling employer accounting requirements for pension plans. Primarily as a result of investment gains during 2010, the calculated Projected Benefit Obligation decreased in 2010 resulting in Non-Operating revenue of $842,941, which is not included in total operating revenues reported in Part I and Part VIII. Pension expenses charged to operations in accord with accounting requirements decreased from $1,404,383 in 2009 to $1,216,188 in 2010. There was no increase in cash contributions made, or required to be made, to the Pension Plan from 2009 to 2010.
Schedule D (Form 990) 2010

Additional Data


Software ID: 10000077
Software Version: v1.00




Schedule I
(Form 990)
Department of the Treasury
Internal Revenue Service
Grants and Other Assistance to Organizations,
Governments and Individuals in the United States
Complete if the organization answered "Yes," to Form 990, Part IV, line 21 or 22.
lBullet Attach to Form 990
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
Legal Aid Bureau Inc
 
Employer identification number
52-0591621
Part I
General Information on Grants and Assistance
1
Does the organization maintain records to substantiate the amount of the grants or assistance, the grantees' eligibility for the grants or assistance, and
the selection criteria used to award the grants or assistance? ....................................
2
Describe in Part IV the organization's procedures for monitoring the use of grant funds in the United States.
Part II
Grants and Other Assistance to Governments and Organizations in the United States. Complete if the organization answered "Yes" to
Form 990, Part IV, line 21 for any recipient that received more than $5,000. Check this box if no one recipient received more than $5,000. Use
Part IV and Schedule I-1 (Form 990) if additional space is needed
......................... lBullet
(a) Name and address of organization
or government
(b) EIN (c) IRC Code section
if applicable
(d) Amount of cash grant (e) Amount of non-cash
assistance
(f) Method of valuation
(book, FMV, appraisal,
other)
(g) Description of
non-cash assistance
(h) Purpose of grant
or assistance
(1) Maryland Volunteer Lawyers ServiceOne North Charles Street
Suite 222
Baltimore,MD21201
52-1225979 501(c)(3) 21,328 0     Pro bono private attorney service coordination.






















2
Enter total number of section 501(c)(3) and government organizations ......................... Bullet Image
1
3
Enter total number of other organizations ................................ . Bullet Image
0
For Privacy Act and Paperwork Reduction Act Notice, see the Instructions for Form 990.
Cat. No. 50055P
Schedule I (Form 990) 2010

Schedule I (Form 990) 2010
Page 2
Part III
Grants and Other Assistance to Individuals in the United States. Complete if the organization answered "Yes" to Form 990, Part IV, line 22.
Use Schedule I-1 (Form 990) if additional space is needed.
(a)Type of grant or assistance (b)Number of
recipients
(c)Amount of
cash grant
(d)Amount of
non-cash assistance
(e)Method of valuation (book,
FMV, appraisal, other)
(f)Description of non-cash assistance













Part IV
Supplemental Information. Complete this part to provide the information required in Part I, line 2, and any other additional information.
Identifier Return Reference Explanation
SchI_P01_S00_L02 Schedule I, Part I, Line 2 Grantees' invoices are reviewed prior to approval and payment for verification of services rendered and compliance with the grant contract provisions. In addition, grantees are required to provide an annual financial audit and to provide monthly reports documenting the status of cases referred, the level of assistance provided, and the date when cases are closed.
Schedule I (Form 990) 2010


Additional Data


Software ID: 10000077
Software Version: v1.00


Schedule J
(Form 990)
Department of the Treasury
Internal Revenue Service
Compensation Information
For certain Officers, Directors, Trustees, Key Employees, and Highest
Compensated Employees
SchJMediumBullet Complete if the organization answered "Yes" to Form 990,
Part IV, question 23.
SchJMediumBullet Attach to Form 990. SchJMediumBullet See separate instructions.
OMB No. 1545-0047
2010
Open to Public Inspection
Name of the organization
Legal Aid Bureau Inc
 
Employer identification number

52-0591621
Part I
Questions Regarding Compensation
Yes
No
1a
Check the appropiate box(es) if the organization provided any of the following to or for a person listed in Form
990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items.
b
If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement orprovision of all the expenses described above? If "No," complete Part III to explain....
1b
 
 
2
Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
officers, directors, trustees, and the CEO/Executive Director, regarding the items checked in line 1a? ....
2
 
 
3
Indicate which, if any, of the following the organization uses to establish the compensation of the
organization's CEO/Executive Director. Check all that apply.
4
During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization:
a
Receive a severance payment or change-of-control payment? ...............
4a
 
No
b
Participate in, or receive payment from, a supplemental nonqualified retirement plan? ........
4b
 
No
c
Participate in, or receive payment from, an equity-based compensation arrangement? ........
4c
 
No
If "Yes" to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III.
Only 501(c)(3) and 501(c)(4) organizations only must complete lines 5-9.
5
For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the revenues of:
a
The organization? ...........................
5a
 
No
b
Any related organization? .........................
5b
 
No
If "Yes," to line 5a or 5b, describe in Part III.
6
For persons listed in form 990, Part VII, Section A, line 1a, did the organization pay or accrue any
compensation contingent on the net earnings of:
a
The organization? ...........................
6a
 
No
b
Any related organization? .........................
6b
 
No
If "Yes," to line 6a or 6b, describe in Part III.
7
For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed
payments not described in lines 5 and 6? If "Yes," describe in Part III ............
7
 
No
8
Were any amounts reported in Form 990, Part VII, paid or accured pursuant to a contract that was
subject to the initial contract exception described in Regs. section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................
8
 
No
9
If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................
9
 
 
For Privacy Act and Paperwork Reduction Act Notice, see the Intructions for Form 990
Cat. No. 50053T
Schedule J (Form 990) 2010

Schedule J (Form 990) 2010
Page 2
Part II
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use Schedule J-1 if additional space needed.
For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the
instructions on row (ii). Do not list any individuals that are not listed on Form 990, Part VII.

Note. The sum of columns (B)(i)-(iii) must equal the applicable column (D) or column (E) amounts on Form 990, Part VII, line 1a.
(A) Name (B) Breakdown of W-2 and/or 1099-MISC compensation (C) Retirement and other deferred compensation (D) Nontaxable
benefits
(E) Total of columns
(B)(i)-(D)
(F) Compensation
reported in prior
Form 990 or
Form 990-EZ
(i) Base compensation (ii) Bonus & incentive compensation (iii) Other reportable compensation
(1) Wilhelm H Joseph Jr Esq (i)
(ii)
163,675
0
13,000
0
0
0
31,665
0
21,472
0
229,812
0
0
0















Schedule J (Form 990) 2010

Schedule J (Form 990) 2010
Page 3
Part III
Supplemental Information
Complete this part to provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 4c, 5a, 5b, 6a, 6b, 7, and 8. Also complete this part for any additional information.
Identifier Return Reference Explanation
SchJ_P02_S00_L00 Schedule J, Part II 2010 Nontaxable benefits of Wilhelm H. Joseph, Jr. are composed of: Health insurance benefit - $17,796; Elective salary deferral programs - $3,676; Annual increase in actuarial value of qualified defined benefit plan - $31,665.
Schedule J (Form 990) 2010

Additional Data


Software ID: 10000077
Software Version: v1.00
SCHEDULE O
(Form 990 or 990-EZ)

Department of the Treasury
Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ

Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
OMB No. 1545-0047
2010
Open to Public
Inspection
Name of the organization
Legal Aid Bureau Inc
 
Employer identification number

52-0591621
Identifier Return Reference Explanation
F990_P03_S00_L04a Form 990, Part III, Line 4a During 2010, Legal Aid continued its 100-year tradition of providing free, high quality, civil legal services to Maryland's low-income residents. More than 145 attorneys, 55 paralegals, and a number of volunteers and students provided services to more than 61,000 people. The services include brief advice and counsel, representation in federal and state trial and appellate courts, community legal education, group representation, pro se assistance, pro bono coordination and referrals, and public policy advocacy. The priority areas for representation are family/domestic, housing, economic stabilization (public benefits and employment), consumer, elder, healthcare, juvenile rights, and education law. In addition to providing individual client service, Legal Aid continued to impact the community at large through targeted policy and systemic advocacy. Specific community needs for which Legal Aid seeks to provide assistance include preserving affordable rental housing, reducing the impact of foreclosures on communities, increasing access to health care (including access to long-term care assistance for seniors and persons with disabilities), reducing barriers to work for ex-offenders, and increasing resources for low-income workers to allow them to attain and maintain meaningful employment. Legal Aid is the only statewide provider of general legal services to the poor in Maryland. According to recent census data, there are now close to 1.7 million Marylanders eligible for Legal Aid's services. Legal Aid also provides assistance for out-of-state eligible persons who have legal problems in Maryland and are referred by their local legal services programs. In addition, out-of-state senior citizens with Maryland legal matters are telephonically advised by Legal Aid's Senior Legal Helpline. Legal Aid provides legal services in civil matters to individuals and families in Maryland with incomes below 125% of the federal poverty level, and, in some instances, to those whose income is less than one-half of Maryland's median income. Legal Aid sets priorities of service based on the expressed demands and assessed needs of potential clients. To date, demand has been highest on issues related to family/domestic, housing, consumer and income maintenance (both employment and public benefits) law. Legal Aid's recent assessment of client community needs indicated that the need for affordable housing, decent employment, and accessible/affordable health care was paramount and the highest priority identified among the poor in all Maryland counties. These findings continued to be relevant during 2010 based upon issues presented by clients at intake and through feedback from community forums and outreach activities. In addition, Legal Aid has increased its focus on serving the needs of limited English-proficient populations in Maryland, and to the ethnic and cultural diversity of Maryland's low-income population. Legal Aid attempts to strategically coordinate advocacy and resources to meet these needs statewide. Experience also has enhanced Legal Aid's awareness of the legal needs of senior citizens, long-term and assisted-care residents, migrant farmworkers, and neglected and abused children. Senior citizens are challenged primarily by debt and Medicaid (Medical Assistance) issues relative to the provision of healthcare services; farmworkers by substandard housing and exploitative employer practices; and children and youth by family and community environments which are unsafe and hinder healthy development. Targeted service delivery both guides the legal help given to clients and permits Legal Aid to continually assess the needs of the populations it serves. Targeted service provision includes the use of telephone hotlines (i.e., the Senior Helpline, the Sixty Plus Legal Program, and the Telephone Intake Unit, which assists clients over age 60 and non-seniors within Maryland Legal Services Corporation income guidelines); outreach and service to senior citizens eligible for supportive services through Title III-B of the Older Americans Act; migrant farmworker outreach; outreach to the HIV community and service providers; and legal representation to children in child protection, foster care, and termination of parental rights proceedings. Where a client is challenged by limited English proficiency, Legal Aid first utilizes staff fluent in the client's primary language. If appropriate staff are not available, professional interpreter services are used (including Language Line (See note 1)), which enable staff to communicate with virtually any limited-English speaking client or applicant for services. In areas with high concentration of persons with limited English proficiency, Legal Aid prioritizes hiring bilingual staff. Legal Aid's Farmworker Program has Spanish and Creole-speaking staff to provide legal services to migrant and seasonal farmworkers throughout Maryland and Delaware. Many of Legal Aid's forms and client education materials are translated into Spanish and, where appropriate, other languages. All offices use Maryland Relay, e-mail, and available sign language interpreter services to communicate with clients who are deaf. For clients who have physical disabilities, accessible interview and appointment space is available, and when necessary, staff go to clients' homes, nursing homes, hospitals or other facilities. Where absolutely necessary and if the client agrees, the client may designate a representative to assist with the case. Clients who lack transportation to the office location are provided with a home visit or are met at a mutually acceptable and accessible location with confidential meeting space. Clients who are institutionalized are seen at their facilities. In addition, clients with physical disabilities and transportation difficulties are accommodated by Legal Aid's telephone advice and referral services, which can reduce or eliminate the need for face-to-face contact with clients. Legal Aid used the above noted client needs assessment to guide its strategic planning process, which was completed in 2009. The strategic plan adopted a human rights framework to guide advocates in bringing about lasting change in critical areas such as housing, employment and health care. The strategic plan also addressed the needs of isolated populations, efficient and effective service delivery, and fundraising and community relations. In 2010, Legal Aid modified case and matter acceptance guidelines to reflect the adoption of its human rights framework. For example, in the area of housing, the modified guidelines prioritize cases involving the advancement of one or more of the elements fundamental to the human right to adequate housing set forth by the U.N. Committee on Economic, Social, and Cultural Rights (See note 2). The new guidelines enable local offices to focus their housing advocacy on the most pressing needs identified in their communities as opposed to the "one-size-fits-all" approach previously in place which set state-wide priorities applicable to all offices. Local offices have collected housing data and prepared reports and have begun the process of tailoring their advocacy to meet the findings in their reports. The process will continue in 2011. In addition, Legal Aid's Senior Legal Helpline partnered with the Maryland Department of Aging in a grant administered by the Administration on Aging (AoA) to complete a statewide legal needs assessment of seniors. Data was collected from seniors themselves and from "gatekeepers"-individuals with second-hand knowledge of seniors' needs acquired in their role of guiding seniors to other services. Information was gathered from online and paper surveys, and from telephone and outreach interviews. Data was also collected from the Hispanic community. This grant recently ended, and the final report to the AoA included an analysis of the assessment.
F990_P03_S00_L04b Form 990, Part III, Line 4b Some examples of 2010 achievements include: -Affordable Housing and Foreclosure Prevention To respond to the dwindling supply of safe and affordable housing, Legal Aid continues to work with community groups to protect and preserve subsidized and other affordable shelter. Legal Aid has worked with housing advocates throughout Baltimore City in an effort to formulate a housing preservation and production plan for Baltimore City. Also in Baltimore City, one of Legal Aid's client tenant groups have moved closer to their dream of preserving and rebuilding 900 public housing units and thus, replace units which have been demolished by the Housing Authority of Baltimore City. Legal Aid continues to work on properties in Baltimore City, and Baltimore, Harford, Prince George's, Frederick and Kent counties, which includes advocacy for improved conditions, reform of hearing processes, preservation of individual and complex-wide subsidies, preservation of affordable units in redevelopment projects and challenges to illegal restrictions imposed on low-income tenants by landlords, owners and government agencies, including the federal Department of Housing and Urban Development. Legal Aid was also able to assist one of its group clients in securing funding and beginning construction to renovate and preserve their 96-unit subsidized housing development. As Maryland's foreclosure crisis has continued, Legal Aid expanded its Foreclosure Legal Assistance Project and increased efforts to preserve homeownership on several fronts. Legal Aid was chosen by the Department of Housing and Community Development (DHCD) to be a partner in its Maryland HOPE program, which provides assistance to homeowners facing foreclosure. The program partners include pro bono legal service providers and housing counselors. Legal Aid worked extensively with DHCD and the program partners to develop a plan for representing homeowners in the new foreclosure mediation process. Legal Aid hired a new Foreclosure Legal Assistance Project director and a new staff attorney to provide representation to homeowners in foreclosure mediations in Prince George's and Montgomery counties and Baltimore City. Legal Aid has conducted extensive training of Legal Aid staff on the new foreclosure mediation process. These continuing training efforts have resulted in increased staff expertise in foreclosure prevention. -Strategic Planning/Human Rights Framework In September 2010, a Client Services Training was held for over 115 Legal Aid staff to provide training on best practices to enhance client interactions, with a focus on human rights principles of dignity and respect. Topics included "Helping Difficult Clients," "Tough Talk and Ethical Issues," and "Shift to Professional Paradise." On December 6, 2010, Legal Aid played a key role in the founding meeting of the Bringing Human Rights Home Lawyers' Network, Economic, Social, and Cultural Rights Working Group. Hosted by Columbia Law School, the meeting involved 42 participants from the academic, advocacy, and legal services communities, and established the group as the national "legal advocacy" coordinator focusing on mapping, networking, sharing information, researching, coordinating, messaging and training economic and social rights workers in the United States. In December 2010, more than 155 Legal Aid staff recognized Human Rights Day by participating in seven workshops across the state designed to share information on how to apply human rights law to day-to-day case work. The event featured a three-part presentation which discussed how human rights values may frame Legal Aid's advocacy, how to apply international treaties to advocate for clients, and how Legal Aid's work fits into a growing movement seeking to recognize economic human rights in the United States. Presentations were followed by a discussion of four case studies from Legal Aid's major practice areas: CINA, housing, unemployment insurance, and family law. -Healthcare Reform Legal Aid ensured that low-income Marylanders had a voice in the implementation of healthcare reform in Maryland by participating actively in the Maryland Health Care Reform Coordinating Council. With the leadership of Legal Aid's Statewide Advocacy Support Unit, Legal Aid submitted multiple sets of written comments to the council, participated fully in all six workgroups, and provided oral testimony at public hearings across the state. Advocates focused on enrollment and eligibility for Medicaid and subsidized health insurance coverage through the Exchange, the mechanism by which uninsured people will be able to purchase healthcare coverage under the new federal healthcare law, as well as the needs of special and hard-to-reach populations. -Tenants' Rights While investigating a former client's complaint about a landlord's withholding of a security deposit, a staff attorney from Legal Aid's Metropolitan Maryland office uncovered a scheme in which both the former landlord and its property manager fabricated receipts for repairs to the rental unit, and used those receipts to justify the withholding of security deposits of former tenants -- and even to sue former tenants for additional "damages" after they moved out. Legal Aid successfully sued the landlord, getting all of the client's money back, plus additional damages, receiving $14,000.00 in attorneys' fees (See note 3). The case was referred to the Office of the State's Attorney in Prince George's County for criminal prosecution of the landlord and property manager. -Elder Law Legal Aid continued to focus attention on strengthening and supporting its elder law practice through its Elder Law Maryland Project. Legal Aid's assistant director of advocacy for elder law and healthcare worked to improve the coordination of legal services for seniors by improving communication among Legal Aid offices, with the private bar through the Maryland State Bar Association Elder Law Section, and with other legal services providers that serve older adults. Legal Aid's services for older adults are wide ranging, and include helping seniors keep a roof over their heads, see their doctors, put food on their tables and medicine in their cabinets, and keep their Social Security and pension incomes. Legal Aid also provides outreach and community education services to hundreds of seniors every year. Educating older adults, their caregivers, and service providers about their legal rights empowers them to take action to preserve those rights. The Senior Helpline and Telephone Intake Unit, as part of an Administration on Aging grant with the Maryland Department of Aging, and as a joint effort with AARP's National Legal Training Project, assisted in preparing a 37-page booklet on advance directives. Entitled "Planning for Incapacity," the booklet is a self-help guide for Marylanders and includes the Maryland attorney general's advance directive form and a wallet notification card. -Intake During this time of increased need, Legal Aid's Baltimore City Intake Unit has evolved into a "triage" center. On any given intake day (Monday, Wednesday, and Friday), 50 to 70 people may come to Legal Aid seeking assistance. While Legal Aid cannot provide extensive representation to all who request it, the goal is to provide each person who seeks assistance with information that will allow him/her to better address the legal issues that he/she is facing. To that end, Intake Unit paralegals, under the supervision of the supervising attorney for intake, are able to help in a number of ways. Paralegals assist people in completing pro se motions, such as Motions to Lift A Garnishment, Motions to Exempt Funds from Garnishments, and Motions for Emergency Medical Stays in cases of evictions. Paralegals also assist people with preparing charts and copies of receipts indicating payments made in rent cases, calculate garnishments to see that the proper amount is being garnished, assist in interpreting the terms of leases and make attempts to negotiate with landlords and creditors to avoid court appearances and settle disputes. Paralegals can also assist people for whom a creditor is filing an oral examination. In these cases, paralegals assist people in completing the interrogatories and in gathering the information needed for the oral exam. Although all of the above-described efforts add to the length of time spent in intake, the assistance offered to people who will ultimately proceed pro se prepares them to navigate the court system and better deal with opposing counsel.
F990_P03_S00_L04c Form 990, Part III, Line 4c -Pro Se Assistance The District Court Self Help Center, a pilot project launched by the District Court of Maryland with the assistance of the Maryland Access to Justice Commission and operated by Legal Aid, opened to the public in December, 2009. Located in the District Court of Maryland for Anne Arundel County in Glen Burnie, the Legal Aid staff assisted 2,842 self-represented litigants during the reporting period. Of this number, assistance was provided to 1,333 individuals in consumer cases, 1,194 in housing cases and 243 in protective orders, peace orders, or in petitioning the court for an emergency evaluation. -Access to Services/Information through Technology While Legal Aid's IT Unit has completed the initial development of a robust Disaster Recovery Site (DRS), the focus now is on enhancing the DRS' functionality and employing new technology to increase the options available to staff and, in turn, improve services to clients. In addition, the IT staff continues to streamline various technology platforms to achieve significant cost savings. Legal Aid's virtualization of applications, servers and desktop computers has met with great success. Current projects include the development of an organization-wide, secured, disaster-proof, and unified communication system featuring voice-over IP (VoIP) and video conferencing. Note 1: Legal Aid negotiates and administers the Language Line contract for the benefit of all participating Maryland legal services providers. Note 2: These elements include security of tenure; availabiltiy of appropriate services, materials, facilities, and infrastructure (such as safe drinking water, adequate sanitation, and energy for cooking, heating, lighting and food storage, and refuse (disposal); affordability; habitability; accessibility to the disabled and other disadvantaged and marginalized groups; adequate location close to employment, health care, and education, and away from polluted and dangerous areas; and cultural adequacy. Note 3: The Legal Services Corporation (LSC) recently lifted its ban on the collection of attorneys' fees in certain cases. This was one of the first cases in which Legal Aid pursued and received attorneys' fees in accordance with LSC's new policy.
F990_P06_S0A_L05 Form 990, Part VI, Section A, Line 5 Background: In late 2008, Legal Aid became aware of suspected irregularities involving the purchasing of office supplies in 2007 and several years prior. At that time, the amounts involved and other specifics were uncertain. Upon discovery of these transactions and after consultation with counsel, Legal Aid immediately informed the Inspector General's office of the Legal Services Corporation and the U.S. Attorney's office. These two organizations jointly began an investigation with the full cooperation and assistance of Legal Aid. During 2010, the investigation concluded and the results were made known to Legal Aid and to the public by the issuance of a Criminal Information naming a former employee of Legal Aid and a nonemployee accomplice. The investigation determined that a significant diversion of Legal Aid's assets had occurred over a period of several years as the result of an embezzlement scheme directed by a former Director of Finance whose employment had been terminated in early 2008 without management having any knowledge of the above referenced irregularities. The investigation determined that a total of $1,144,613 was stolen by this employee and his accomplice during the four year period of 2004, 2005, 2006 and 2007, an average of approximately $286,000 per year. The individuals involved were convicted of theft in 2010 and both were sentenced to prison terms and ordered to pay restitution. Legal Aid received $500,000 in 2011 from an insurance company under an employee dishonesty policy and has filed claims with another insurance company under a secondary employee dishonesty policy. Legal Aid plans to vigorously pursue collection of full restitution including additional civil legal action against the perpetrators and other parties as necessary. Corrective Actions: Soon after Legal Aid became aware of the purchasing irregularities, and before the amounts and other specifics of the embezzlement scheme were determined, it took swift and robust corrective actions to strengthen internal controls in order to prevent a similar situation from arising in the future. These steps have resulted in a complete top-to-bottom reorganization and restructuring of Legal Aid's budget and finance department and include: A. Continuing engagement of a certified public accountant financial consultant who has extensive experience in law firm management to assist Legal Aid in strengthening its financial policies and procedures and restructuring its finance and budget unit. Specifically, the consultant was asked: 1) to assess the requisite skills of the remaining budget and finance staff and to recommend, if appropriate, revisions to the internal structure of the budget and finance unit; 2) to recommend and draft improved internal control procedures; 3) to assist with the recruiting, hiring and training of accounting staff; and 4) to perform interim services within the budget and finance department during the transition to new staff. B. Upgrading of the budget and finance department through the revision of types of positions, position responsibilities and related job descriptions, including the addition of relevant educational and experience requirements. C. Recruiting and hiring of highly qualified and experienced accounting professionals. To date, these new hires include Accounting Manager, Senior Accountant, Payroll Administrator, Accounts Payable Coordinator, and Executive Assistant. No member of the budget and finance staff who was with the organization in October 2008 is still employed by Legal Aid. D. Appointment of new independent auditors in the fall of 2008, following a thorough Request for Proposals process. E. In consultation with the new independent auditors and the financial consultant, implementation of additional internal control procedures with a strong emphasis on segregation of duties. F. Implementation of redundant independent review and approval process by a member of executive management outside the budget and finance department of documentation supporting disbursements by check. Previously approved supporting documentation is attached to checks for review by check signers. All authorized check signers are executive level individuals outside the budget and finance department. G. Implementation of anti-fraud Positive Pay and Automated Clearinghouse (ACH) Monitor systems through Legal Aid's commercial bank's Treasury Management Services Department. Since their implementation, these services have been updated and enhanced to provide additional protections. H. Engagement of a software consultant to upgrade Legal Aid's financial accounting software's reporting tools and to fully implement the software's capabilities. Specific areas of improvement include implementation of an automated requisition and purchase order system integrated with the financial accounting system and implementation of the software's fixed asset module. I. Creation of a new Purchasing Coordinator position within the Administrative Services unit and reporting to the Chief of Administration. This position is responsible for overseeing the purchase of all consumable supplies and also administers the requisition and purchase order system. Physical receipt of supplies, furniture, equipment and other tangible goods are documented and receiving documents are tied to and reconciled with purchase orders and vendor invoicing. J. Selection of new office supply vendors through a thorough Request for Proposals process in the summer of 2010. Upon the discovery of purchasing irregularities in October 2008, Legal Aid immediately terminated its business relationship with the office supply vendor whose owner was ultimately charged and convicted in the case. K. Provision of substantive training opportunities for budget and finance staff in a variety of areas involving accounting and financial principals and procedures, including internal controls specifically related to funding sources. L. Implementation of several additional internal control procedures and practices unrelated to purchasing, procurement and cash disbursement functions. These steps and procedures have come at considerable cost and effort and have resulted in a highly effective and efficient financial unit.
F990_P06_S0A_L06 Form 990, Part VI, Section A, Line 6 The organization has answered the question as "Yes" per the Form 990 instructions because the organization is a "not-for-profit corporation". The organization has one governing body, the Board of Directors, who is responsible for the governance of the organization. The individuals who sit on the board are the only "members" of the organization and their only rights are to participate in the organization's governance and elect individuals to sit on the board. There are no "members" who have the right or ability to "share of the organiztion's profits or excess dues or ashare of the organization's net assets upon the organization's dissolution."
F990_P06_S0B_L11a Form 990, Part VI, Section B, Line 11a The Form 990 is first reviewed in detail by the Finance Committee of the Board and then the Finance Committee reviews the Form with Management. Once approved by Management and the Finance Committee, the Form 990 is distributed to the full Board of Directors, where they have the opportunity to discuss the return with Management and the Finance Committee before the return is filed.
F990_P06_S0B_L12c Form 990, Part VI, Section B, Line 12c Annually, each officer, director, or member of a committee with governing Board delegated powers is required to sign a statement which affirms such person has received a copy of the conflicts of interest policy, has read and understands the policy, and has agreed to comply with the policy. Determinations of whether a conflict exists, and appropriate resolution of those conflicts, is made either by the governing Board of Directors or by a committee appointed by the Board of Directors. No person determined to have a conflict of interest is allowed to participate in the deliberations or decision regarding resolution of that conflict or the approval of transactions related to it.
F990_P06_S0B_L15 Form 990, Part VI, Section B, Line 15 The Finance Committee of the Board of Directors uses comparable compensation data obtained from other legal services programs, Legal Services Corporation, Maryland Association for Nonprofits, and state, federal and local governments to determine an appropriate compensation level for the Executive Director. The Finance Committee then forwards its recommendation to the entire governing Board of Directors for its review and approval. The Executive Director determines the compensation of all key employees following reference to comparability information obtained from other legal services programs, Maryland Association of Nonprofits and state, federal, and local governments.
F990_P06_S0C_L19 Form 990, Part VI, Section C, Line 19 The Organization's governing documents, conflict of interest policy and financial statements are made available to the public upon request.
F990_P07_S0A_L01a Form 990, Part VII, Section A, Line 1a Entry of 40 hours per week indicates full-time executive employment. The Executive Director and Chief Operating Officer devote in excess of 40 hours per week to the organization but specific hours beyond ordinary executive full-time work schedules are not tracked or estimated.
F990_P11_S00_L02 Form 990, Part XI, Line 2 The process for the oversight of the audit of the Organization's financial statements and selection of an independent accountant has not changed from prior year.
F990_P11_S00_L05 Form 990, Part XI, Line 5 Pension Valuation Adjustment - improvement in valuation: $842,941.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2010

Additional Data


Software ID: 10000077
Software Version: v1.00