TY 2013 Form 990

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)	(E) Reportable compensation from related organizations (W- 2/1099-MISC)
(1) Warren S Oliveri Jr Esq........................................................................ President	4.00 .......................	X	X
(2) Gwendolyn A Johnson........................................................................ Vice President	2.00 .......................	X	X
(3) Marquita Wise-Jones........................................................................ Secretary	2.00 .......................	X	X
(4) Richard L Wasserman Esq........................................................................ Treasurer	4.00 .......................	X	X
(5) Erek Barron Esq........................................................................ Board Member	.50 .......................	X
(6) Carlos A Braxton Esq........................................................................ Board Member	.50 .......................	X
(7) Phyllis Butler........................................................................ Board Member	.50 .......................	X
(8) Jessica A duHoffmann Esq........................................................................ Board Member	.50 .......................	X
(9) Jo M Glasco Esq........................................................................ Board Member	.50 .......................	X
(10) Robert T Gonzales Esq........................................................................ Board Member	.50 .......................	X
(11) Herman G Hamilton Jr........................................................................ Board Member	.50 .......................	X
(12) Ora Johnson........................................................................ Board Member	.50 .......................	X
(13) Kerwin A Miller Esq........................................................................ Board Member	.50 .......................	X
(14) Shalita O'Neale........................................................................ Board Member	.50 .......................	X
(15) Beth Pepper Esq........................................................................ Board Member	.50 .......................	X
(16) Ronald E Richardson Esq........................................................................ Board Member	.50 .......................	X
(17) G Daniel Shealer Jr Esq........................................................................ Board Member	.50 .......................	X

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 United States. See Part IV, line 21	49,655	49,655
2	Grants and other assistance to individuals in the United States. See Part IV, line 22
3	Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16
4	Benefits paid to or for members
5	Compensation of current officers, directors, trustees, and key employees ....	579,011		532,978	46,033
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	14,659,323	12,909,273	1,636,652	113,398
8	Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) ....	1,019,962	882,402	128,155	9,405
9	Other employee benefits .......	2,335,102	1,999,909	312,557	22,636
10	Payroll taxes ...........	1,211,330	1,018,988	179,007	13,335
11	Fees for services (non-employees):
a	Management ......
b	Legal .........	27,779	27,306	473
c	Accounting ...........	75,800	64,390	10,575	835
d	Lobbying ...........
e	Professional fundraising services. See Part IV, line 17
f	Investment management fees ......
g	Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) ........	523,973	170,458	326,532	26,983
12	Advertising and promotion ....
13	Office expenses .......	779,989	667,478	105,019	7,492
14	Information technology ......	34,481	29,066	4,353	1,062
15	Royalties ..
16	Occupancy ...........	1,274,425	1,124,311	140,686	9,428
17	Travel ............	192,167	179,299	12,636	232
18	Payments of travel or entertainment expenses for any federal, state, or local public officials ......
19	Conferences, conventions, and meetings ....
20	Interest ...........
21	Payments to affiliates .......
22	Depreciation, depletion, and amortization .....	393,330	372,624	20,706
23	Insurance ..............	71,213	60,709	9,844	660
24	Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a	Equip. repairs & maint	209,590	161,204	44,253	4,133
b	Library and Dues	133,251	127,300	5,414	537
c	Westlaw expense	94,368	36,211	53,718	4,439
d	Training expense	44,642	34,214	10,378	50
e	All other expenses	165,750	73,568	68,721	23,461
25	Total functional expenses. Add lines 1 through 24e	23,875,141	19,988,365	3,602,657	284,119
26	Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here if following SOP 98-2 (ASC 958-720).

Part X Balance Sheet Check if Schedule O contains a response or note to any line in this Part X ..............
	1	Cash–non-interest-bearing .............	4,640,179	1	5,678,084
2	Savings and temporary cash investments .........	114,692	2	115,383
3	Pledges and grants receivable, net ...........	7,027,178	3	7,550,741
4	Accounts receivable, net .............		4
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
			5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) 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 ..........	949,377	9	2,634,753
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	12,070,801
b	Less: accumulated depreciation .....	10b	10,986,810	1,301,513	10c	1,083,991
11	Investments—publicly traded securities ..........	1,319,000	11	2,792,000
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 ...........	124,940	15	29,134
16	Total assets. Add lines 1 through 15 (must equal line 34)......	15,476,879	16	19,884,086
	17	Accounts payable and accrued expenses .........	1,402,852	17	1,344,067
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..	6,971	21	199
22	Loans and other 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 ..		23
24	Unsecured notes and loans payable to unrelated third parties ....		24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................	94,000	25	94,000
26	Total liabilities. Add lines 17 through 25.........	1,503,823	26	1,438,266
		Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............	7,786,210	27	12,905,964
28	Temporarily restricted net assets ...........	6,179,846	28	5,532,856
29	Permanently restricted net assets ...........	7,000	29	7,000
	Organizations that do not follow SFAS 117 (ASC 958), check here 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 ...........	13,973,056	33	18,445,820
34	Total liabilities and net assets/fund balances ........	15,476,879	34	19,884,086

- TIN:

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.

Attach to Form 990 or Form 990-EZ. right arrow

See separate instructions.
right arrow

Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

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.)

A church, convention of churches, or association of churches described in section 170(b)(1)(A)(i).

A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.)

A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii).

A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state:

An organization operated for the benefit of a college or university owned or operated by a governmental unit described in

section 170(b)(1)(A)(iv). (Complete Part II.)

A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v).

An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi). (Complete Part II.)

A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.)

An organization that normally receives: (1) more than 331/3% of its support from contributions, membership fees, and gross

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.)

An organization organized and operated exclusively to test for public safety. See section 509(a)(4).

An organization organized and operated exclusively for the benefit of, to perform the functions of, or to carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that describes the type of supporting organization and complete lines 11e through 11h.

Type I

Type II

Type III - Functionally integrated

Type III - Non-functionally integrated

By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).

If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box ..................................................

Since August 17, 2006, has the organization accepted any gift or contribution from any of the
following persons?

(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)

Yes

and (iii) below, the governing body of 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)

Provide the following information about the supported organization(s).

(i) Name of supported organization	(ii) EIN	(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 monetary support
(i) Name of supported organization	(ii) EIN	Yes	No	Yes	No	Yes	No	(vii) Amount of monetary support


Total

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.

Cat. No. 11285F

Schedule A (Form 990 or 990-EZ) 2013

Page 2

Part II

Support Schedule for Organizations Described in Sections 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) 2009	(b) 2010	(c) 2011	(d) 2012	(e) 2013	(f) Total
1	Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....	22,155,139	26,296,359	26,863,147	24,600,544	26,588,960	126,504,149
2	Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3	The value of services or facilities furnished by a governmental unit to the organization without charge..
4	Total. Add lines 1 through 3	22,155,139	26,296,359	26,863,147	24,600,544	26,588,960	126,504,149
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.						126,504,149

Section B. Total Support

Calendar year (or fiscal year beginning in)		(a) 2009	(b) 2010	(c) 2011	(d) 2012	(e) 2013	(f) Total
7	Amounts from line 4..	22,155,139	26,296,359	26,863,147	24,600,544	26,588,960	126,504,149
8	Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...	5,931	229	1,604	1,030	5,717	14,511
9	Net income from unrelated business activities, whether or not the business is regularly carried on..
10	Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..	71,996	66,442	665,472	95,481	313,175	1,212,566
11	Total support (Add lines 7 through 10).						127,731,226

Gross receipts from related activities, etc. (see instructions) ..................

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization, check this box and stop here................................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f)) .........

99.040 %

Public support percentage for 2012 Schedule A, Part II, line 14 ...............

99.070 %

16a

33 1/3% support test—2013. If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization ....................... right arrow

33 1/3% support test—2012. If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization ..................... right arrow

17a

10%-facts-and-circumstances test—2013. If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization ..................................................... right arrow

10%-facts-and-circumstances test—2012. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly
supported organization ................................................ right arrow

Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions ..................................................... right arrow

Schedule A (Form 990 or 990-EZ) 2013

Page 3

Part III

Support Schedule for Organizations Described in Section 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) 2009	(b) 2010	(c) 2011	(d) 2012	(e) 2013	(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) 2009	(b) 2010	(c) 2011	(d) 2012	(e) 2013	(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.)..

First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here............................................. right arrow

Section C. Computation of Public Support Percentage

Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f)) .........

Public support percentage from 2012 Schedule A, Part III, line 15 ...............

Section D. Computation of Investment Income Percentage

Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f)) ......

Investment income percentage from 2012 Schedule A, Part III, line 17 .............

19a

33 1/3% support tests—2013. If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ........ right arrow

33 1/3% support tests—2012. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization ..... right arrow

Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions ..... right arrow

Schedule A (Form 990 or 990-EZ) 2013

Page 4

Part IV

Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).

Facts And Circumstances Test

Explanation

Schedule A (Form 990 or 990-EZ) 2013

Additional Data

Software ID:
Software Version:

- TIN:

Schedule B
(Form 990, 990-EZ,
or 990-PF)

Department of the Treasury
Internal Revenue Service

Schedule of Contributors

Attach to Form 990, 990-EZ, or 990-PF.

Information about Schedule B (Form 990, 990-EZ, or 990-PF) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Name of the organization

Legal Aid Bureau Inc

Employer identification number

52-0591621

Organization type (check one):

Filers of:

Section:

Form 990 or 990-EZ

501(c)( ) (enter number) organization

4947(a)(1) nonexempt charitable trust not treated as a private foundation

527 political organization

Form 990-PF

501(c)(3) exempt private foundation

4947(a)(1) nonexempt charitable trust treated as a private foundation

501(c)(3) taxable private foundation

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

For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, $5,000 or more (in money or
property) from any one contributor. Complete Parts I and II.

Special Rules

For a section 501(c)(3) organization filing Form 990 or 990-EZ that met the 33¹/3% support test of the regulations
under sections 509(a)(1) and 170(b)(1)(A)(vi) and received from any one contributor, during the year, a contribution of the
greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II.

For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor,
during the year, total contributions of more than $1,000 for use exclusively for religious, charitable,
scientific, literary, or educational purposes, or for the prevention of cruelty to children or animals. Complete Parts I, II, and
III.

For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor,
during the year, contributions for use exclusively for religious, charitable, etc., purposes, but these contributions did
not total more than $1,000. If this box is checked, enter here the total contributions that were received during
the year for an exclusively religious, charitable, etc., purpose. Do not complete any of the parts unless the General Rule
applies to this organization because it received nonexclusively religious, charitable, etc., contributions of $5,000 or more
during the year ......................... 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 on line H of its
Form 990-EZ or on its Form 990PF, Part I, line 2, 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) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Page 2

Name of organization Legal Aid Bureau Inc

Part I	Contributors (see instructions). Use duplicate copies of Part I if additional space is needed.
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
RESTRICTED	RESTRICTED RESTRICTED RESTRICTED RESTRICTED, RESTRICTEDRESTRICTED	$RESTRICTED	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
(a) No.	(b) Name, address, and ZIP + 4	(c) Total contributions	(d) Type of contribution
		$	Person Payroll Noncash (Complete Part II for noncash contributions.)
Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Page 3

Name of organization Legal Aid Bureau Inc

Part II	Noncash Property (see instructions). Use duplicate copies of Part II if additional space is needed.
(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) (2013)

Schedule B (Form 990, 990-EZ, or 990-PF) (2013)

Page 4

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
that total 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

$
Use duplicate copies of Part III if additional space is needed.

(a) No.
from
Part I

(b) Purpose 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

(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

(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

(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) (2013)

Additional Data

Software ID:
Software Version:

- TIN:

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. SchCMd Bullet

Information about Schedule C (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

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 35c (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.

Provide a description of the organization’s direct and indirect political campaign activities in Part IV.

Political expenditures .................................... SchCMd Bullet

Volunteer hours ........................................

Part I-B

Complete if the organization is exempt under section 501(c)(3).

Enter the amount of any excise tax incurred by the organization under section 4955 ......... SchCMd Bullet

Enter the amount of any excise tax incurred by organization managers under section 4955 ...... SchCMd Bullet

If the organization incurred a section 4955 tax, did it file Form 4720 for this year? ..............

Yes No

Was a correction made? .........................................

Yes No

If "Yes," describe in Part IV.

Part I-C

Complete if the organization is exempt under section 501(c), except section 501(c)(3).

Enter the amount directly expended by the filing organization for section 527 exempt function activities SchCMd Bullet

Enter the amount of the filing organization's funds contributed to other organizations for section 527 exempt function activities ................................... SchCMd Bullet

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

Did the filing organization file Form 1120-POL for this year? ..........................

Yes No

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 Paperwork Reduction Act Notice, see the instructions for Form 990 or 990-EZ.

Cat. No. 50084S

Schedule C (Form 990 or 990-EZ) 2013

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 SchCMd Bullet

if the filing organization belongs to an affiliated group (and list in Part IV each affiliated group member's name, address, EIN, expenses, and share of excess lobbying expenditures).
B Check SchCMd Bullet

if the filing organization checked box A and "limited control" provisions apply.

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) .......	40,013
c	Total lobbying expenditures (add lines 1a and 1b) ...................	40,013
d	Other exempt purpose expenditures ........................	23,835,128
e	Total exempt purpose expenditures (add lines 1c and 1d) ...............	23,875,141
f	Lobbying nontaxable amount. Enter the amount from the following table in both columns.	1,000,000
	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) .................	250,000
h	Subtract line 1g from line 1a. If zero or less, enter -0-. ................	0
i	Subtract line 1f from line 1c. If zero or less, enter -0-. ................	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? ......................................		Yes No

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) 2010	(b) 2011	(c) 2012	(d) 2013	(e) Total

2a	Lobbying nontaxable amount			1,000,000	1,000,000	2,000,000

b	Lobbying ceiling amount (150% of line 2a, column(e))					3,000,000

c	Total lobbying expenditures			41,250	40,013	81,263

d	Grassroots nontaxable amount			250,000	250,000	500,000

e	Grassroots ceiling amount (150% of line 2d, column (e))					750,000

f	Grassroots lobbying expenditures

Schedule C (Form 990 or 990-EZ) 2013

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)).

For each "Yes" response to lines 1a through 1i below, provide in Part IV a detailed description of the lobbying activity.

(a)

Yes

(b)

Amount

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:

Volunteers? .........................................

Paid staff or management (include compensation in expenses reported on lines 1c through 1i)? ....

Media advertisements? ....................................

Mailings to members, legislators, or the public? .........................

Publications, or published or broadcast statements? .......................

Grants to other organizations for lobbying purposes? .......................

Direct contact with legislators, their staffs, government officials, or a legislative body? ........

Rallies, demonstrations, seminars, conventions, speeches, lectures, or any similar means? ......

Other activities? ..........................

Total. Add lines 1c through 1i ...............................

Did the activities in line 1 cause the organization to be not described in section 501(c)(3)? .....

If "Yes," enter the amount of any tax incurred under section 4912 .................

If "Yes," enter the amount of any tax incurred by organization managers under section 4912 .....

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

Were substantially all (90% or more) dues received nondeductible by members? ................

Did the organization make only in-house lobbying expenditures of $2,000 or less? ................

Did the organization agree to carry over lobbying and political expenditures from the prior year? ..........

Part III-B

Complete if the organization is exempt under section 501(c)(4), section 501(c)(5), or section 501(c)(6) and if either (a) BOTH Part III-A, lines 1 and 2, are answered "No" OR (b) Part III-A, line 3, is answered “Yes."

Dues, assessments and similar amounts from members .....................

Section 162(e) nondeductible lobbying and political expenditures (do not include amounts of political
expenses for which the section 527(f) tax was paid).

Current year .........................................

Carryover from last year ....................................

Total ............................................

Aggregate amount reported in section 6033(e)(1)(A) notices of nondeductible section 162(e) dues .

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? ................................

Taxable amount of lobbying and political expenditures (see instructions) ..............

Part IV

Supplemental Information

Provide the descriptions required for Part l-A, line 1; Part l-B, line 4; Part l-C, line 5; Part II-A (affiliated group list); Part II-A, line 2; and Part ll-B, line 1. Also, complete this part for any additional information.

Return Reference	Explanation
Part II-A, Line 2(c), Total Lobbying Expenditures:	Legal Aid Bureau, Inc. engages the services of a law firm to provide legislative liaison and government relations services for the purpose of contacting and communicating with 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. In addition, Officers, Directors, Executives and professional staff of Legal Aid on occasion have direct contact with legislators, legislative staffs and government officials regarding potential funding sources for Legal Aid, including communications regarding legislation affecting existing Legal Aid funding sources. A portion of these employee's salary and benefit costs are allocated to lobbying expenditures.

Return Reference

Explanation

Part II-A, Line 2(c), Total Lobbying Expenditures:

Legal Aid Bureau, Inc. engages the services of a law firm to provide legislative liaison and government relations services for the purpose of contacting and communicating with 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. In addition, Officers, Directors, Executives and professional staff of Legal Aid on occasion have direct contact with legislators, legislative staffs and government officials regarding potential funding sources for Legal Aid, including communications regarding legislation affecting existing Legal Aid funding sources. A portion of these employee's salary and benefit costs are allocated to lobbying expenditures.

Schedule C (Form 990 or 990EZ) 2013

Additional Data

Software ID:
Software Version:

- TIN:

SCHEDULE D
(Form 990)

Department of the Treasury
Internal Revenue Service

Supplemental Financial Statements

Complete if the organization answered "Yes," to Form 990,
Part IV, line 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b
SchDMd Bullet

Attach to Form 990. SchDMd Bullet

See separate instructions. SchDMd Bullet

Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

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 ........

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? ............

Yes No

Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can 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? ...................................

Yes No

Part II

Conservation Easements. Complete if the organization answered "Yes" to Form 990, Part IV, line 7.

Purpose(s) of conservation easements held by the organization (check all that apply).

Preservation of land for public use (e.g., recreation or education) Preservation of an historically important land area

Protection of natural habitat Preservation of a certified historic structure

Preservation of open space

Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax 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, and not on a historic structure listed in the National Register ....................	2d

Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during
the tax year SchDMd Bullet

Number of states where property subject to conservation easement is located SchDMd Bullet

Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and
enforcement of the conservation easements it holds? .............................

Yes No

Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year
SchDMd Bullet

Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)? .......................................

Yes No

In Part XIII, 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.

If the organization elected, as permitted under SFAS 116 (ASC 958), 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 XIII, the text of the footnote to its financial statements that describes these items.

If the organization elected, as permitted under SFAS 116 (ASC 958), 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

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 (ASC 958) relating to these items:

Revenues included in Form 990, Part VIII, line 1 .......................... SchDMd Bullet

Assets included in Form 990, Part X ............................... SchDMd Bullet

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 52283D

Schedule D (Form 990) 2013

Page 2

Part III

Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued)

Using the organization’s acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply):

Public exhibition

Loan or exchange programs

Scholarly research

Other

Preservation for future generations

Provide a description of the organization’s collections and explain how they further the organization’s exempt purpose in
Part XIII.

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?........

Yes No

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.

Is the organization an agent, trustee, custodian or other intermediary for contributions or other assets not
included on Form 990, Part X? ....................................

Yes No

If "Yes," explain the arrangement in Part XIII and complete the following table:


c	Beginning balance .................................	1c
d	Additions during the year ..............................	1d
e	Distributions during the year .............................	1e
f	Ending balance ...................................	1f

Did the organization include an amount on Form 990, Part X, line 21? .....................

Yes No

If "Yes," explain the arrangement in Part XIII. Check here if the explanation has been provided in Part XIII ........

Part V

Endowment Funds. Complete if the organization answered "Yes" to Form 990, Part IV, line 10.

		(a)Current year	(b)Prior year	b (c)Two years back	(d)Three years back	(e)Four years back
1a	Beginning of year balance ....
b	Contributions ........
c	Net investment earnings, gains, and losses
d	Grants or scholarships .....
e	Other expenditures for facilities and programs ........
f	Administrative expenses ....
g	End of year balance ......

Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as:

Board designated or quasi-endowment SchDMd Bullet

Permanent endowment SchDMd Bullet

Temporarily restricted endowment SchDMd Bullet

The percentages in lines 2a, 2b, and 2c should equal 100%.

Are there endowment funds not in the possession of the organization that are held and administered for the
organization by:

Yes

(i) unrelated organizations ........................

3a(i)

(ii) related organizations ........................

3a(ii)

If "Yes" to 3a(ii), are the related organizations listed as required on Schedule R? .........

Describe in Part XIII the intended uses of the organization's endowment funds.

Part VI

Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10.

Description of property		(b)Cost or other basis (other)	(c) Accumulated depreciation	(d) Book value
1a	Land .................	630,000		630,000
b	Buildings ................	6,202,821	6,026,232	176,589
c	Leasehold improvements ............	36,447	35,213	1,234
d	Equipment ................	5,201,533	4,925,365	276,168
e	Other .................
Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).).......				1,083,991

Schedule D (Form 990) 2013

Page 3

Part VII

InvestmentsOther Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. 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) must equal Form 990, Part X, col. (B) line 12.)

Part VIII

InvestmentsProgram Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13.

(a) Description of investment		(b) Book value	(c) Method of valuation: Cost or end-of-year market value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 13.)

Part IX

Other Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15.

(a) Description				(b) Book value









Total. (Column (b) must equal Form 990, Part X, col.(B) line 15.)...........

Part X

Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25.

1.(a) Description of liability		(b) Book value
Federal income taxes
Deferred Compensation		94,000








Total. (Column (b) must equal Form 990, Part X, col.(B) line 25.)		94,000
2. Liability for uncertain tax positions In Part XIII, 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 (ASC 740). Check here if the text of the footnote has been provided in Part XIII ..................................................

Schedule D (Form 990) 2013

Page 4

Part XI Reconciliation of Revenue per Audited Financial Statements With Revenue per Return Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total revenue, gains, and other support per audited financial statements .......		1	26,770,246
2	Amounts included on line 1 but not on Form 990, Part VIII, line 12:
a	Net unrealized gains on investments ..........	2a
b	Donated services and use of facilities .........	2b
c	Recoveries of prior year grants ...........	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d .....................		2e	0
3	Subtract line 2e from line 1.....................		3	26,770,246
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
b	Other (Describe in Part XIII.) ...........	4b
c	Add lines 4a and 4b.......................		4c	0
5	Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.) ......		5	26,770,246

Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a.
1	Total expenses and losses per audited financial statements ...........		1	23,875,141
2	Amounts included on line 1 but not on Form 990, Part IX, line 25:
a	Donated services and use of facilities ..........	2a
b	Prior year adjustments ..............	2b
c	Other losses ................	2c
d	Other (Describe in Part XIII.) ............	2d
e	Add lines 2a through 2d......................		2e	0
3	Subtract line 2e from line 1.....................		3	23,875,141
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
b	Other (Describe in Part XIII.) ............	4b
c	Add lines 4a and 4b.......................		4c	0
5	Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.) ......		5	23,875,141

Part XIII

Supplemental Information

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, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information.

Return Reference	Explanation
Part IV, Line 2b:	The liability is related to the funds held in an attorneys' trust account.
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. Legal Aid accounts for uncertainty in income taxes recognized in its financial statements using 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 years ended December 31, 2013 and 2012, and determined that there were no matters that would require recognition in the accompanying financial statements or which may have any effect on its tax-exempt status. As of December 31, 2013, the statute of limitation for tax years 2010 through 2013, 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 penalties related to uncertain tax positions, if any, in income tax expense.
Retirement Plans	The Plan is a non-contributory defined benefit pension plan covering substantially all employees of Legal Aid Bureau, Inc. Effective June 30, 2011, this Pension Plan was frozen, which means that, effective June 30, 2011, no further benefits will accrue under the Pension Plan, nor will any employees who were not participants in the Pension Plan as of June 30, 2011 become eligible to participate. Although no Pension Plan participants will accrue any additional benefits under the Pension Plan after June 30, 2011, and although compensation increases and service with Legal Aid occurring after June 30, 2011 will not affect the frozen accrued benefits, employees who were not yet fully vested in their Pension Plan benefit accrued through June 30, 2011 will continue to be credited with vesting service under the Pension Plan while they remain employed by Legal Aid. In addition, vested benefits under the Pension Plan will continue to be distributed to participants as provided under the terms of the Pension Plan. Actuarial computations under Financial Accounting Standards Board Statement #158 are made annually for the purpose of fulfilling employer accounting requirements for pension plans. The results of these actuarial computations resulted in Legal Aid recording a non-operating pension adjustment in the amount of $1,577,659, which was recorded as a non-operating revenue in the Statement of Activities and Changes in Net Assets for the year ended December 31, 2013. Cash contributions in the amount of $500,000 were made to the Pension Plan. At December 31, 2013, Legal Aid reported a funded status asset related to this pension plan in the amount of $2,515,242. This amount is a component of End of Year, Part X Balance Sheet, Line 9, Prepaid expenses and deferred charges. Legal Aid sponsors a defined contribution 401(k) plan which provides for employer contributions from Legal Aid and voluntary contributions by employees.

Schedule D (Form 990) 2013

Additional Data

Software ID:
Software Version:

- TIN:

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
lBullet

Information about Schedule I (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

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

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? ....................................

Yes No

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. Part II can be duplicated if additional space is needed.

(a) Name and address of organization or government	(b) EIN	(c) IRC Code section if applicable	(d) Amount of cash grant	(h) Purpose of grant or assistance
(1) Maryland Volunteer Lawyers Service Inc One North Charles Street Suite 222 Baltimore,MD21201	52-1225979	501(c)(3)	32,000	Pro bono private attorney service coordination.
(2) Women's Law Center of Maryland Inc 305 W Chesapeake ave Ste 201 Towson,MD21204	52-1238912	501(c)(3)	15,402	Legal assistance for victims of domestic violence

Enter total number of section 501(c)(3) and government organizations listed in the line 1 table ................ Bullet Image

Enter total number of other organizations listed in the line 1 table ........................ . Bullet Image

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50055P

Schedule I (Form 990) 2013

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.
Part III can be duplicated 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. Provide the information required in Part I, line 2, Part III, column (b), and any other additional information.

Return Reference	Explanation
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 monthly reports documenting the status of cases referred, the level of assistance provided, and the date when cases are closed.

Schedule I (Form 990) 2013

Additional Data

Software ID:
Software Version:

- TIN:

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, line 23.
SchJMediumBullet

Attach to Form 990. SchJMediumBullet

See separate instructions.
SchJMediumBullet

Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public Inspection

Name of the organization

Legal Aid Bureau Inc

Employer identification number

52-0591621

Part I

Questions Regarding Compensation

Yes

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.

First-class or charter travel Housing allowance or residence for personal use

Travel for companions Payments for business use of personal residence

Tax idemnification and gross-up payments Health or social club dues or initiation fees

Discretionary spending account Personal services (e.g., maid, chauffeur, chef)

If any of the boxes in line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If "No," complete Part III to explain....

Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all
directors, trustees, officers, including the CEO/Executive Director, regarding the items checked in line 1a? ..

Indicate which, if any, of the following the filing organization used to establish the compensation of the
organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods
used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III.

Compensation committee Written employment contract

Independent compensation consultant Compensation survey or study

Form 990 of other organizations Approval by the board or compensation committee

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:

Receive a severance payment or change-of-control payment? ................

Participate in, or receive payment from, a supplemental nonqualified retirement plan? .........

Yes

Participate in, or receive payment from, an equity-based compensation arrangement? .........

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.

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:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 5a or 5b, describe in Part III.

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:

The organization? ...........................

Any related organization? .........................

If "Yes," to line 6a or 6b, describe in Part III.

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 ............

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 Regulations section 53.4958-4(a)(3)? If "Yes," describe
in Part III .............................

If "Yes" to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? .........................

For Paperwork Reduction Act Notice, see the Instructions for Form 990.

Cat. No. 50053T

Schedule J (Form 990) 2013

Page 2

Part II

Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is 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) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable column (D) and (E) amounts for that individual.

(A) Name and Title		(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 as deferred in prior Form 990
(A) Name and Title		(i) Base compensation	(ii) Bonus & incentive compensation	(iii) Other reportable compensation	(C) Retirement and other deferred compensation	(D) Nontaxable benefits	(E) Total of columns (B)(i)-(D)	(F) Compensation reported as deferred in prior Form 990
(1)Wilhelm H Joseph Jr EsqExecutive Director	(i) (ii)	179,024 0	90,000 0	0 0	0 0	37,864 0	306,888 0	0 0

Schedule J (Form 990) 2013

Page 3

Part III

Supplemental Information

Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, and for Part II.
Also complete this part for any additional information.

Return Reference	Explanation
Part I, Line 4b	The Executive Director, Wilhelm H. Joseph Jr. participates in a nonqualifed deferred compensation plan. Under that plan, the Executive Director was owed $94,000 at December 31, 2013, resulting from contributions made to the plan in 2012.
2013 Nontaxable benefits of Wilhelm H. Joseph, Jr. are composed of:	Health insurance benefit - $19,899 401(k) Employer contribution - $14,289 Other Pre-Tax Compensation- $3,676 Bonus amounts paid to the Executive Director during 2013 were awarded by the Board of Directors to recognize exceptional performance for years 2012 and 2013.

Schedule J (Form 990) 2013

Additional Data

Software ID:
Software Version:

- TIN:

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.
MediumBullet

Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.

OMB No. 1545-0047

2013

Open to Public
Inspection

Name of the organization

Legal Aid Bureau Inc

Employer identification number

52-0591621

Return Reference	Explanation
Form 990, Part VI, Section B, line 11	The Form 990 is reviewed in detail by Management and then Management reviews the return with the Finance Committee. 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.
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.
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.
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.
Form 990, Part XI, line 9:	Pension Adjustment - non-operating credit 1,577,659.
Form 990, Part XII, Line 2c:	The process has not changed from prior year.
Form 990, Page 1, Part I, Summary	Prior year expenses changed due to the reclassification of pension costs on the 2013 Financial Statements.
Form 990, Page 2, Part III, Line 4a:	During 2013, Maryland Legal Aid continued its more than 102-year history of providing high-quality, civil legal services to Maryland's most vulnerable citizens. With the opening of an expanded Rockville office, Legal Aid now maintains eleven full-service offices across the state. In addition, Legal Aid maintains a rotating staff presence in the District Court / Multi-Service Center in Ellicott City and Legal Aid attorneys staff the District Court Self-Help Center in Glen Burnie. Maryland Legal Aid is the only statewide provider of general legal services to the poor in Maryland. More than 135 attorneys, 41 paralegals and over 200 volunteers responded to more than 80,000 requests for assistance during 2013. More than 74,000 Maryland residents received services ranging from brief advice to extended representation in federal and state trial and appellate courts. Although Maryland is one of the wealthiest states in the country, pockets of suburban wealth conceal significant and severe rural and urban poverty across the state. There were approximately 600,000 Maryland residents living below the federal poverty level in 2013. Over 17% of Maryland seniors are living in poverty as measured by the Census Bureau's supplemental poverty measure. One study concluded that nearly one in seven homeless adults are veterans. Maryland 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. Maryland Legal Aid sets priorities for service delivery based on the expressed and assessed needs of potential clients. To date, demand for services has been highest on issues related to family/domestic law, housing, consumer and income maintenance (both employment and public benefits) law. A 2007 comprehensive assessment of client community needs indicated that affordable housing, employment that provides a living wage, and access to health care were the highest priority needs identified among the poor in all Maryland counties. These findings continue to be relevant based upon issues presented by clients at intake and through feedback from community forums and outreach activities. In addition, Maryland Legal Aid has increased its focus on addressing the needs of limited English-proficient populations and providing service which is sensitive to the ethnic and cultural diversity of Maryland's low-income population. Maryland Legal Aid works to strategically coordinate advocacy and resources to meet these needs statewide. Experience also has enhanced Maryland Legal Aid's awareness of the legal needs of senior citizens, long-term and assisted-care residents, migrant farmworkers, neglected and abused children, and veterans. Senior citizens are challenged primarily by consumer debt and debt incurred to meet basic needs such as health care and housing; 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 guides the legal assistance provided to clients and permits Maryland Legal Aid to continually assess the needs of the populations it serves. Service is provided through the use of telephone hotlines (including the Family Law Hotline, Senior Helpline, the Sixty Plus Legal Program, and Telephone Intake, which assists clients over age 60 and non-seniors within MLSC income guidelines); outreach to, and intake of, senior citizens eligible for legal assistance through Title III-B of the Older Americans Act; outreach to community service providers and to other vulnerable populations such as migrant farmworkers and persons living with HIV and AIDS; and by the provision of legal representation to children in child protection, foster care, and termination of parental rights proceedings. Despite funding challenges, Maryland Legal Aid has successfully sought and obtained support and funding from a broad spectrum of public and private sources, which, combined with the hard work and dedication of its staff, has allowed it to maintain capacity and to excel in the delivery of quality legal services. Examples of significant accomplishments and achievements in 2013 that acutely affected Maryland's low-income populations include: Affordable Housing and Foreclosure Prevention Maryland Legal Aid continues to work with community groups to protect and preserve subsidized and other affordable shelter. For example, staff in the Metropolitan Maryland office met with a group of tenants who were being forced out of their housing by an owner who was using the property to build a driveway to a proposed industrial park. Some members of the group were able to negotiate relocation funds and additional time to secure replacement housing. Maryland Legal Aid ensures that residents are provided the rights afforded them as individual residents as well as the collective right to form tenant associations. Maryland Legal Aid is working with housing advocates throughout Baltimore County in an effort to ensure that the county and the surrounding jurisdictions adhere to their obligations to affirmatively further fair housing opportunities, which includes the development of housing affordable to low-income tenants in the Baltimore City/Baltimore County region. In Baltimore City, Maryland Legal Aid continues to represent a client tenant group in a development project which is slated to replace 900 public housing units. Maryland Legal Aid aided our clients in successfully negotiating a long-term affordable housing agreement and a lease which secured for tenants the same rights in the new development they had as residents of public housing. The developer, along with the resident's group, has began building the first 39 replacement units which will be completed this year, and will replace units demolished by the Housing Authority of Baltimore City. Maryland Legal Aid continues to work with tenants in properties in Baltimore City and Baltimore, Prince George's, Frederick and Kent counties, which includes advocacy to improve conditions; reform hearing processes; preserve individual and complex-wide subsidies and affordable units in redevelopment projects; and challenge illegal restrictions imposed on low-income tenants by landlords, owners and government agencies, including the U.S. Department of Housing and Urban Development. Maryland Legal Aid also has continued its representation of a client group in implementing phase III of a redevelopment project that will build an additional 38 units of affordable housing on a site bordering their now completely renovated and rebuilt 111-unit subsidized housing development. Funded by the Maryland Department of Housing and Community Development through its Maryland Housing Counseling Fund, Maryland Legal Aid's Foreclosure Legal Assistance Project has provided foreclosure assistance to more than 1,300 low-income individuals throughout the state. Maryland Legal Aid also provides continuing legal representation, where appropriate, in foreclosure cases when mediation is unsuccessful. Maryland Legal Aid files motions in state court or bankruptcies to stay foreclosures when a lender refuses to offer an affordable modification to a homeowner who has fallen behind due to job loss or illness but has recovered and can cure mortgage arrears and save the home. Through mortgage loan modifications for homeowners, Maryland Legal Aid has been able to achieve workouts and prevent foreclosures for the majority of its Baltimore City clients and in other areas of the state where housing prices have remained stable. The home preservation rate in Prince George's and Montgomery counties is somewhat lower because of the drastic depreciation of home values in Prince George's and the high cost of housing in Montgomery. All of Maryland Legal Aid's clients have improved outcomes through Maryland Legal Aid's representation in foreclosure matters. Maryland Legal Aid has been able to negotiate more time in the property and a dignified exit from the property when loss mitigation does not succeed. Specific outcomes from this project include: 1) homeowners receive help earlier in the process, at a point when intervention can make more of a difference; 2) homeowners are less likely to take actions detrimental to their situation, such as falling prey to "rescue scams"; and 3) homeowners are informed of new rules and laws that may be used to their benefit, thereby leading to a greater likelihood of saving their homes. The project is also working with the developers of the Maryland HOPE Loan Portal to ensure that the system benefits homeowners to the fullest extent possible in communication with lenders about their loan modification applications.
continued:	Maryland Legal Aid's Southern Maryland office represented several clients who were threatened with the permanent loss of their Housing Choice Vouchers in St. Mary's County because of the Housing Authority's policy of requiring a landlord to complete a tenant-in-good-standing form before the Housing Authority would issue a transfer voucher for the client. Tenant-in-good-standing forms are often used by landlords to leverage payments from tenants for alleged damages or to prevent tenants from moving to better quality housing. Based on unverified information from landlords, the Housing Authority denies transfer vouchers and tenants must request a hearing. While Maryland Legal Aid has been very successful in representing clients at these hearings and preventing the loss of their vouchers, the clients are in limbo with respect to their housing until the hearing process is completed. Maryland Legal Aid requested a meeting with the Housing Authority to discuss this matter and negotiated a change in policy. Instead of an unverified tenant-in-good-standing form, landlords now must complete a move out survey. The only landlord complaints permitted are those that constitute a substantial or repeated violation of the lease and the Housing Authority will not act on the complaint unless there is documentation of a substantial breach of lease. A longtime community advocate working for the Office of Human Relations and Minority Affairs in Anne Arundel County contacted Maryland Legal Aid's Anne Arundel County office requesting that staff assist a group of senior and disabled residents form a resident council group at a project-based section 8 community. The residents reported concerns, including poor maintenance of the building, inadequate security, and mistreatment of the residents by the property management team. The residents were looking to address these and other concerns with property management through a resident council. Maryland Legal Aid staff met with the residents on several occasions and discussed the goals and functions of a resident council and the process for establishing one. The property management staff resisted the residents' efforts to meet for this purpose until Maryland Legal Aid staff sent them information detailing HUD's requirements about resident groups. After several meetings of interested residents, including one in which residents actively participated in drafting their own council bylaws, nominations were taken, notices of the election were distributed, and nine resident council members were elected. Following the election, the new resident council members worked quickly and cooperatively to elect the council's officers and scheduled another meeting in which to review the draft bylaws. As of this writing, the board has executed their bylaws, and they are actively engaged with management and local agencies in an effort to improve living conditions, particularly in the areas of security and building maintenance. Consumer Issues Staff from Maryland Legal Aid's Baltimore City Housing/Consumer Unit, having handled a number of cases where clients lost their homes due to unpaid property taxes, insurance premiums, or water bills, participated in an effort with other nonprofit organizations to raise awareness of this issue. The group meets monthly to identify ways to help low-income consumers and neighborhoods protect themselves from the negative effects of tax sales and to discuss ways in which the tax sale process can be made more consumer-friendly. To that end, Baltimore City staff developed a Tax Sale Education Seminar targeted to senior centers, AARP, and the Maryland Cash Campaign. The clinic is designed to educate the public about the tax sale process, how to avoid tax sales, what happens if a person does fall into the tax sale process and how to apply for the Homeowners' Property Tax Credit. Human Rights Framework Maryland Legal Aid's Human Rights Project (HRP) concentrated on building staff capacity to effectively and strategically use human rights by offering 10 webinars and in-person trainings over the past year, in partnership with American University, in the areas of housing, workers' rights (with a focus on migrant workers' rights); HIV/AIDS; domestic violence; international legal research; legal ethics; and the Inter-American Commission and disability rights. Building on the knowledge gleaned from these sessions, Maryland Legal Aid staff sought to integrate human rights into client representation, including, filing a Complaint with the Special Rapporteur on Extreme Poverty and Human Rights regarding violations of the migrant farmworkers' right to access justice, health, and personal security. Maryland Legal Aid's work also included impact projects designed to tackle three specific areas: housing, behavioral health, and children's rights. In addition, the Project also developed Guiding Principles to align human rights principles with the organization's direct legal services for low-income clients. The Housing HRP focuses on human rights monitoring in rent courts across the state. Maryland Legal Aid attorneys have a long history of representing low-income Marylanders in housing cases and have deep concern about the fair application of the law in rent court. Since rent court is the easiest way for landlords to evict tenants from their property and possibly render them homeless, the HRP is conducting a study of rent court procedures, examining possible human rights violations and preparing a report to the Maryland Judiciary. The study includes data collection from more than 1,300 cases from all 24 jurisdictions across the state. Maryland Legal Aid partnered with the Administrative Office of the Courts and the Chief Judge of the District Courts to access information from the rent courts to conduct this study and to lay the foundation for a mutually beneficial approach to reviewing and responding to the data findings. HRP expects the report, framed in human rights terms, will lead to a reduction in improper evictions; raise awareness about human rights within the judiciary; highlight how the smallest action or inaction on the part of judges can result in human rights violations; and underscore judges' duty and power to uphold human rights to housing, access to justice and due process for all Marylanders. It is expected that the findings of this research will build upon the groundwork that has already been laid with the Administrative Office of the Courts and the Chief Judge of the District Courts and ultimately result in far-reaching and positive systemic changes in rent court - here in Maryland and in cities across the nation. Such changes are expected to provide all Marylanders a greater level of justice and equity in regard to the human right to housing. Mental health and substance abuse disorders affect the lives of many low-income Marylanders. Whether it is the young veteran with Post Traumatic Stress Disorder who has substance abuse issues, or the older adult who is suffering from dementia on top of an existing mood disorder and can't access needed medical care, behavioral health issues cut across all Maryland Legal Aid work. In partnership with the Mental Health Association of Maryland, Maryland Legal Aid offered 10 full-day trainings to 200+ staff at all levels regarding how to interact with clients with behavioral health issues, understand these issues as human rights concerns, and improve client representation. This partnership continues as Maryland Legal Aid works with the Maryland Coalition on Mental Health and Aging to ensure that behavioral health needs are met as the state implements health care reform. The behavioral health rights project also developed geographic-specific resource lists to aid staff in identifying community services to better serve the non-legal needs of clients. Workers Rights Maryland Legal Aid's Farmworker Program and an attorney from the Midwestern Maryland office continue to represent a group of H-2A workers who worked for years at a Carroll County nursery. The workers allege violations of the Fair Labor Standards Act, state minimum wage, overtime and wage payment laws and breach of contract. The Farmworker Program is partnering with The Lawyers' Committee for Civil Rights Under Law and American University Washington College of Law to survey and report on hardships, including dangerous working conditions, poor housing, and wage theft, faced by Eastern Shore poultry workers.
continued:	Multi-Language Access Maryland Legal Aid's Language Access Task Force led advocacy efforts with the Department of Human Resources (DHR), which oversees the local departments of social services, to address the challenges many service providers witness when Limited English Proficiency persons attempt to access food stamps and medical assistance. Task force members had several meetings with DHR's directors of the Family Investment Administration and the Office of Employment & Program Equity and their staffs about the need for the department to improve services to LEP populations. In 2013, DHR completed training of all of its Family Investment Act (FIA) employees on use of the "I speak cards" and Language Line and will in the near future, complete this training with its entire staff. Training modules were created and Maryland Legal Aid was one of the only outside entities invited to participate in a private screening of the first training video produced by DHR to introduce the essential training concepts for employees working with LEP individuals. A Governmental Access Workgroup (GAW), consisting of volunteer members of the Language Access Task Force, meets on alternating months with the head of DHR's Policy and Planning department to monitor progress on the trainings. The GAW has actively participated in the creation of DHR's cultural competency training for all employees. A training module for eligibility is also in the works with members of GAW working along with DHR staff to accomplish this goal. The GAW continues to maintain direct points of contact within DHR for advocates to call upon in various jurisdictions when specific language access issues arise. In addition, the task force is actively engaging DHR on the translation of key documents and will continue to pursue expeditious compliance in this area. Maryland Legal Aid is representing three Haitian Creole speaking clients in Salisbury, Maryland in a civil rights action in U.S. District Court. The three men were subjected to four hours of police detainment on a public sidewalk in downtown Salisbury. During the time of their arrest, they were not provided with a certified interpreter, although they are all Limited English Proficient individuals. After being handcuffed and held for over four hours, they were ultimately released without charges. Maryland Legal Aid filed suit in December of 2013 on their behalf raising violations of the 14th Amendment to the U.S. Constitution under 42 U.S.C. 1983. Elder Law Legal Aid's services for older adults are wide-ranging, and include helping seniors maintain their housing, access their doctors and medicine, provide food for themselves, and retain their Social Security and pension incomes. Maryland 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. Brochures continue to be developed, including a new brochure about Medical Rights in Nursing Homes, and other educational materials, such as new fact sheets regarding Medicare and Maryland Health Connection, completed in partnership with the National Council on Aging's National Center for Benefits Outreach and Enrollment, to keep clients, their families, caregivers, and service providers updated. Health Care Reform Maryland Legal Aid has been a leader in training legal services and social services providers regarding the impact of the Affordable Care Act (ACA) on their clients. Maryland Legal Aid produced two introductory webinars, one for staff and the second for other legal and social service providers. In addition, a highly successful advanced full-day ACA training was attended by over 80 Maryland Legal Aid staff, other legal services program advocates, and pro bono attorneys. Maryland Legal Aid also presented at Affordable Care Act trainings on the state and national level, for the Office of Administrative Hearings administrative law judges, for the Maryland State Bar Association Elder Law and Disability Rights Section and for the National Health Law Program. Maryland Legal Aid represented several older adults and persons with disabilities who were in danger of losing home and community-based services because their incomes were slightly higher than the program limits (e.g. due to cost-of-living increases). Through no fault of their own, these vulnerable individuals were at risk of unnecessary institutionalization. After representing these clients in administrative hearings and in court, Maryland Legal Aid asked the Department of Health and Mental Hygiene to seek a broader solution. As a result of Maryland Legal Aid's advocacy, the state changed the program rules for the Increased Community Services waiver, and now fewer Maryland residents will be forced into nursing facilities, rather than receiving the services they need at home. Pro Se Assistance Maryland District Court Self Help Center's (DCSHC) most significant accomplishment is its continued ability to effectuate systemic change through a brief legal advice program. By assisting over 23,000 individuals a year, the DCSHC is uniquely positioned to identify recurrent illegal collection practices and invalid assignment of consumer debt. Through collaborations with other legal services agencies, self-represented litigants have access to attorneys who are often needed to articulate complex legal issues and can bring systemic change through impact litigation. The DCSHC is currently working to identify other case types that would lend itself to such a referral program and organizations willing to collaborate on such a project.

For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.

Cat. No. 51056K

Schedule O (Form 990 or 990-EZ) 2013

Additional Data

Software ID:
Software Version:

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
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 2013 (Part V, line 2a) ......	5	325
6	Total number of volunteers (estimate if necessary) .............	6	204
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

		Prior Year	Current Year
8	Contributions and grants (Part VIII, line 1h) .........	24,600,544	26,451,354
9	Program service revenue (Part VIII, line 2g) .........	0	27,065
10	Investment income (Part VIII, column (A), lines 3, 4, and 7d ) ....	1,030	5,717
11	Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e)	95,481	286,110
12	Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12)...................	24,697,055	26,770,246
13	Grants and similar amounts paid (Part IX, column (A), lines 1–3 )...	62,923	49,655
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)	20,060,138	19,804,728
16a	Professional fundraising fees (Part IX, column (A), line 11e).....	0	0
b	Total fundraising expenses (Part IX, column (D), line 25) 284,119
17	Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e)....	4,241,769	4,020,758
18	Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25)	24,364,830	23,875,141
19	Revenue less expenses. Subtract line 18 from line 12.......	332,225	2,895,105
		Beginning of Current Year	End of Year
20	Total assets (Part X, line 16).............	15,476,879	19,884,086
21	Total liabilities (Part X, line 26).............	1,503,823	1,438,266
22	Net assets or fund balances. Subtract line 21 from line 20.....	13,973,056	18,445,820

Sign Here

	Signature of officer	Date

	Type or print name and title


4a	(Code: ) (Expenses $ 19,988,365 including grants of $ 49,655 ) (Revenue $ 313,175 )
	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 $ including grants of $ ) (Revenue $ )
4e	Total program service expenses19,988,365

(A) Name and Title	(B) Average hours per week (list any hours for related organizations below dotted line)	(C) Position (do not check more than one box, unless person is both an officer and a director/trustee)		(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
(A) Name and Title
(18) Shiela J Sullivan Esq........................................................................ Board Member	.50 .......................	X		0	0	0
(19) Gustava E Taler Esq........................................................................ Chief Operating Officer	40.00 .......................		X	123,446	0	17,379
(20) Wilhelm H Joseph Jr Esq........................................................................ Executive Director	40.00 .......................		X	269,024	0	37,864
(21) Shawn C Boehringer Esq........................................................................ Chief Counsel	40.00 .......................		X	115,233	0	16,066

1b	Sub-Total................
c	Total from continuation sheets to Part VII, Section A....
d	Total (add lines 1b and 1c)............	507,703	0	71,309

(A) Name and business address	(B) Description of services	(C) Compensation
William K Freienmuth CPA, 178 Choke Cherry RoadGoldenCO80401	Accounting services	126,360




2 Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization 1

				(A) Total revenue	(B) Related or exempt function revenue	(C) Unrelated business revenue	(D) Revenue excluded from tax under sections 512-514
1a	Federated campaigns..1a
b	Membership dues....1b
c	Fundraising events....1c
d	Related organizations...1d
e	Government grants (contributions)1e		25,585,821

f	All other contributions, gifts, grants, and similar amounts not included above1f		865,533

g	Noncash contributions included in lines 1a-1f:$		2,523
h	Total. Add lines 1a-1f.......			26,451,354
			Business Code
2a	Attorney Fees		541100	27,065	27,065
b
c
d
e
f	All other program service revenue .
g	Total. Add lines 2a–2f........			27,065
3	Investment income (including dividends, interest, and other similar amounts).......			5,717			5,717
4	Income from investment of tax-exempt bond proceeds..
5	Royalties...........
		(i) Real	(ii) Personal
6a	Gross rents
b	Less: rental expenses
c	Rental income or (loss)
d	Net rental income or (loss).......
		(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)
d	Net gain or (loss)..........
8a	Gross income from fundraising events (not including $ 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..
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...
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..
Miscellaneous Revenue			Business Code
11a	Miscellaneous		900099	246,286	246,286
b	Westlaw Reimbursements		900099	34,675	34,675
c	Language Line Reimbursements		900099	5,149	5,149
d	All other revenue ....
e	Total. Add lines 11a–11d ......			286,110
12	Total revenue. See Instructions......			26,770,246	313,175	0	5,717


				(A) Beginning of year		(B) End of year
1	Cash–non-interest-bearing .............			4,640,179	1	5,678,084
2	Savings and temporary cash investments .........			114,692	2	115,383
3	Pledges and grants receivable, net ...........			7,027,178	3	7,550,741
4	Accounts receivable, net .............				4
5	Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L ..................
					5
6	Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) 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 ..........			949,377	9	2,634,753
10a	Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D	10a	12,070,801
b	Less: accumulated depreciation .....	10b	10,986,810	1,301,513	10c	1,083,991
11	Investments—publicly traded securities ..........			1,319,000	11	2,792,000
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 ...........			124,940	15	29,134
16	Total assets. Add lines 1 through 15 (must equal line 34)......			15,476,879	16	19,884,086
17	Accounts payable and accrued expenses .........			1,402,852	17	1,344,067
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..			6,971	21	199
22	Loans and other 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 ..				23
24	Unsecured notes and loans payable to unrelated third parties ....				24
25	Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D....................			94,000	25	94,000
26	Total liabilities. Add lines 17 through 25.........			1,503,823	26	1,438,266
	Organizations that follow SFAS 117 (ASC 958), check here and complete lines 27 through 29, and lines 33 and 34.
27	Unrestricted net assets ..............			7,786,210	27	12,905,964
28	Temporarily restricted net assets ...........			6,179,846	28	5,532,856
29	Permanently restricted net assets ...........			7,000	29	7,000
	Organizations that do not follow SFAS 117 (ASC 958), check here 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 ...........			13,973,056	33	18,445,820
34	Total liabilities and net assets/fund balances ........			15,476,879	34	19,884,086