Attach to Form 990 or Form 990-EZ.
See separate instructions.| (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? |
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|---|---|---|---|---|---|---|---|---|---|
| Yes | No | Yes | No | Yes | No | ||||
| Total | |||||||||
| 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 | |||||
| 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 | |||||






| 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.) | ||||||
| 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.). | ||||||




| Facts And Circumstances Test |
|---|
| Explanation |
|---|
| Miscellaneous revenue. |
| Software ID: | 10000077 |
| Software Version: | v1.00 |
Attach to Form 990 or 990-EZ.| 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. |
| Software ID: | 10000077 |
| Software Version: | v1.00 |