2025-11-17T13:29:50-06:00 2025-03-31 203723571 RDG PARTNERS CPAS PLLC 10 WINTHROP STREET ROCHESTER NY 14607 990 2024-04-01 160743070 THE LEGAL AID SOCIETY OF ROCHESTER NEW YORK LEGA 5852324090 ONE WEST MAIN ST STE 800 ROCHESTER NY 14614 CARLA M PALUMBO PRESIDENT & CEO 5852955760 2025-11-17 1 0 LORI JANSEN CPA P00992565 5856732600 2025-11-10 2024 2025-03-06 01:10:19Z CARLA M PALUMBO ONE WEST MAIN ST STE 800 ROCHESTER NY 14614 13671486 0 X WWW.LASROC.ORG X 1921 NY SEE SCHEDULE O 15 14 139 18 0 0 10307748 13513162 143134 127155 8243 6634 116656 24367 10575781 13671318 73504 330050 0 0 8503341 10851753 0 0 0 1812919 2308220 10389764 13490023 186017 181295 4123490 6170993 2135498 4001706 1987992 2169287 X SEE SCHEDULE O 0 0 8321956 330050 151522 SEE SCHEDULE O 3766664 0 47212 SEE SCHEDULE O 12088620 1 1 0 0 0 0 0 0 1 0 1 0 0 1 1 0 1 0 0 0 0 0 0 0 0 0 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 139 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 15 14 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 NY X WILLIAM DAVIS 5852324090 ONE WEST MAIN ST STE 800 ROCHESTER NY 14614 CHRIS YUSKIW BOARD CHAIR 2.00 X X 0 0 0 LINDSAY RABITZ ESQ VICE CHAR 2.00 X X 0 0 0 MICHAEL R PARRINELLO CPA TREASURER 2.00 X X 0 0 0 DENINE CARR ESQ SECRETARY 2.00 X X 0 0 0 ANNE DYRING RILEY ESQ DIRECTOR 1.00 X 0 0 0 LINDSEY BOBER ESQ DIRECTOR 1.00 X 0 0 0 CAITLIN FORSYTH KIREKER ESQ DIRECTOR 1.00 X 0 0 0 JUNE CASTELLANO ESQ DIRECTOR 1.00 X 0 0 0 ROMAN A MISULA ESQ DIRECTOR 1.00 X 0 0 0 CRYSTAL CUSIMANO FIGUEROA DIRECTOR 1.00 X 0 0 0 ELIZABETH O'BRIEN DIRECTOR 1.00 X 0 0 0 DAVID SEELEY DIRECTOR 1.00 X 0 0 0 KATHRYN L SMITH ESQ DIRECTOR 1.00 X 0 0 0 CARLA PALUMBO ESQ PRESIDENT & CEO 40.00 X X 225814 0 22614 KITTY BRESSINGTON IMMEDIATE PAST CHAIR 1.00 X 0 0 0 WILLIAM DAVIS CFO & DIRECTOR OF ADMINISTRATION 40.00 X 170030 0 33578 STEPHEN WEISBECK ESQ DIRECTOR, JUVENILE JUSTICE 40.00 X 190151 0 9004 LAUREN CHAVERS ESQ DIRECTOR, LEGAL RECRUITMEN 40.00 X 167042 0 8228 MARK MUOIO ESQ PROGRAM DIRECTOR, HOUSING UNIT 40.00 X 117485 0 6495 VIVIAN KOWALCYK ESQ DIRECTOR 40.00 X 111744 0 16159 VIPAN LANG ESQ PROGRAM DIRECTOR, EDUCATION LAW UNIT 40.00 X 110324 0 15912 1092590 0 111990 7 0 1 0 0 239408 9705 12620149 643900 13513162 OTHER PROGRAM REVENUE 900099 105591 105591 PROGRAM FEES - LEGAL SERVICES 541100 21564 21564 127155 6634 6634 168 9705 168 0 INSURANCE REIMBURSEMENTS 900099 24367 24367 24367 13671318 151522 0 6634 330050 330050 1204580 1097173 107407 7833175 7134731 698444 230886 197425 33461 927268 786642 140626 655844 595088 60756 40024 34088 5936 36950 31470 5480 1151345 980596 170749 943 764 179 149574 117866 31708 20826 17737 3089 518567 434202 84365 83218 83180 38 27123 27111 12 29711 24059 5652 146089 107657 38432 35883 29057 6826 DUES AND SUBSCRIPTIONS 39643 36842 2801 OTHER 14436 11662 2774 SERVICE COSTS 7279 5881 1398 EJO REQUEST 6027 4869 1158 582 470 112 13490023 12088620 1401403 0 31939 156354 176270 70832 2219247 3885370 42153 46086 1590268 963042 573530 627226 1080351 1385125 4123490 6170993 462662 980999 244206 435569 47478 46538 300000 1145000 1081152 1393600 2135498 4001706 X 1798693 1983242 189299 186045 1987992 2169287 4123490 6170993 181295 0 X X 0 1 X 1 1 1 X 7013512 8280165 8667458 10307748 13513330 47782213 7013512 8280165 8667458 10307748 13513330 47782213 47782213 431 306 992 8243 6634 16606 47798819 749470 0.99970 0.99980 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 47478 740127 741067 46538 1 X 398502 150706 247796 1191766 812336 379430 627226 DEFERRED COMPENSATION PLAN INVESTMENTS 764764 RIGHT OF USE ASSET - OPERATING LEASE 611442 SECURITY DEPOSIT 8919 1385125 DEFERRED COMPENSATION LIABILITY 764764 OPERATING LEASE LIABILITY 628836 1393600 13785874 114724 114724 13671150 168 168 13671318 13604579 114724 -168 114556 13490023 0 13490023 PART IV, LINE 2B: THE ORGANIZATION RECEIVES DEPOSITS OF DISBURSEMENTS, EXPENSES, COSTS, AND OTHER CLIENT MONEY THAT DO NOT BELONG TO THE ORGANIZATION. THE FUNDS ARE MAINTAINED IN INTEREST ON LAWYER ACCOUNT (IOLA) CHECKING ACCOUNTS PURSUANT TO NEW YORK STATE LAW. PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 168. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE -168. 1 CLIENT ASSISTANCE 1776 330050 X X X X 0 0 0 0 0 0 0 0 0 CARLA PALUMBO ESQ PRESIDENT & CEO 225814 0 0 0 0 0 6139 0 16475 0 248428 0 0 0 WILLIAM DAVIS CFO & DIRECTOR OF ADMINISTRATION 170030 0 0 0 0 0 4736 0 28842 0 203608 0 0 0 STEPHEN WEISBECK ESQ DIRECTOR, JUVENILE JUSTICE 190151 0 0 0 0 0 5335 0 3669 0 199155 0 0 0 LAUREN CHAVERS ESQ DIRECTOR, LEGAL RECRUITMEN 167042 0 0 0 0 0 4586 0 3642 0 175270 0 0 0 PART I, LINE 3 THE CEO DOES AN ANNUAL SELF-EVALUATION BASED ON GOALS AND OBJECTIVES APPROVED BY THE BOARD OF DIRECTORS. THE ANNUAL EVALUATION AND THE GOALS AND OBJECTIVES ARE PROVIDED TO THE BOARD'S CEO EVALUATION AND COMPENSATION COMMITTEE. THE COMMITTEE MEETS WITH THE CEO TO REVIEW THE ANNUAL EVALUATION AND THE GOALS THAT THE CEO ACHIEVED THAT YEAR. THE COMMITTEE USES REPORTS FROM COMPENSATION PROFESSIONALS, REVIEWS OTHER FORM 990S, AND REVIEWS LOCAL, REGIONAL, AND NATIONAL COMPENSATION STUDIES. AT THE MARCH BOARD MEETING EACH YEAR, THE COMPENSATION COMMITTEE REPORTS TO THE FULL BOARD, AND THE FULL BOARD DETERMINES THE COMPENSATION FOR THE CEO FOR THE YEAR STARTING APRIL 1. IN THIS PROCESS, THE CEO PROVIDES HER SALARY RECOMMENDATIONS FOR HER MANAGEMENT TEAM. THE BOARD REVIEWS AND APPROVES THE COMPENSATION PROPOSED FOR THE CEO'S MANAGEMENT TEAM. FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: PROVIDES LEGAL ASSISTANCE TO THE POOR AND WORKING POOR THROUGH DIRECT LEGAL REPRESENTATION AND BRIEF LEGAL SERVICES. FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION: TO PROVIDE DIRECT CIVIL LEGAL SERVICES, INCLUDING LAY ADVOCACY AND RELATED HUMAN SERVICES TO ADULTS AND CHILDREN. TO ENSURE THAT THOSE WHO SEEK JUSTICE HAVE AN OPPORTUNITY TO RECEIVE A FAIR AND FULL HEARING. TO OBTAIN LEGAL SOLUTIONS THAT HAVE A BENEFICIAL IMPACT ON THOSE WHO SEEK OUR SERVICES. FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENT 1: THE LEGAL AID SOCIETY OF ROCHESTER, NY (LASROC) PROVIDES HIGH-QUALITY CIVIL LEGAL SERVICES AND BRIEF LEGAL ASSISTANCE TO THE MOST VULNERABLE INDIVIDUALS IN OUR COMMUNITY. LASROC ALSO PROVIDES TRAINING AND WORKSHOPS TO BOTH MEMBERS OF THE COMMUNITY AND PROFESSIONALS AT OTHER COMMUNITY-BASED AGENCIES. EVERY DOLLAR INVESTED IN LASROC'S SERVICES RETURNS TENFOLD BACK TO THE COMMUNITY IN SAVINGS FOR SERVICES SUCH AS SHELTER, DOMESTIC VIOLENCE SERVICE PROVIDER COSTS, AND COSTS ASSOCIATED WITH FORECLOSURE AND INAPPROPRIATE EVICTIONS. EACH YEAR, LASROC REPRESENTS AN AVERAGE OF 8,500 CHILDREN AND ADULTS, AND TIRELESSLY WORKS TO OBTAIN AN AVERAGE OF $3.62 MILLION IN SAVINGS, CHILD SUPPORT, AND MAINTENANCE FOR OUR CLIENTS. IN 2024-25, THE INTEREST ON LAWYERS' ACCOUNTS FUND (IOLA) CALCULATED THAT THE OVERALL ESTIMATED ECONOMIC IMPACT ON THE COMMUNITY BY LASROC WAS $33.33 MILLION.. LASROC OPERATES BOTH A CIVIL DIVISION AND A JUVENILE JUSTICE DIVISION. THE CIVIL CIVISION PROVIDES HOLISTIC LEGAL SERVICES THROUGH FAMILY LAW, HOUSING AND CONSUMER LAW, EDUCATION LAW, AND IMMIGRATION LAW UNITS. THESE SERVICES ARE PREDOMINANTLY PROVIDED IN MONROE, WAYNE, ORLEANS, GENESEE, LIVINGSTON, STEUBEN, AND ONTARIO COUNTIES. THE IMMIGRATION UNIT PROVIDES REPRESENTATION THROUGHOUT NEW YORK STATE, PRIMARILY IN THE 14 CONTIGUOUS COUNTIES SURROUNDING THOSE LISTED ABOVE. THE FAMILY LAW UNIT IS COMMITTED TO COMPASSIONATELY ADVOCATING FOR CLIENTS AS THEY NAVIGATE THE OFTEN OVERWHELMING PROCESSES OF FAMILY COURT AND MATRIMONIAL LITIGATION WITH A STRONG FOCUS ON THE REPRESENTATION OF SURVIVORS OF DOMESTIC VIOLENCE. OUR FAMILY LAW UNIT ATTORNEYS PROVIDE LEGAL REPRESENTATION IN THE AREAS OF DOMESTIC VIOLENCE ORDERS OF PROTECTION, CUSTODY, VISITATION, DIVORCE, AND OTHER FAMILY LAW MATTERS. THE HOUSING AND CONSUMER LAW UNIT PROVIDES A RANGE OF LEGAL SERVICES AIMED AT THE PROTECTION OF CLIENTS' HOMES AND INCOME, INCLUDING EVICTION AND FORECLOSURE PREVENTION, BANKRUPTCY, CONSUMER LAW, AND REPRESENTATION OF FIRST-TIME HOMEBUYERS. THE IMMIGRATION LAW UNIT PROVIDES LEGAL REPRESENTATION, ADVICE, AND INFORMATION TO NON-CITIZEN COMMUNITY MEMBERS AND THEIR FAMILIES. THE SERVICES PROVIDED INCLUDE OBTAINING A GREEN CARD, ASYLUM APPLICATIONS, UNITING FAMILIES THROUGH CONSULAR PROCESSING, DEFERRED ACTION FOR CHILDHOOD ARRIVALS, FAMILY-BASED PETITIONS, NATURALIZATION/CITIZENSHIP, SPECIAL IMMIGRANT JUVENILE STATUS, T VISAS, TEMPORARY PROTECTED STATUS, U VISAS, VIOLENCE AGAINST WOMEN ACT PETITIONS, REMOVAL PROCEEDINGS, AND WORK AUTHORIZATION. THE EDUCATION LAW UNIT PROVIDES AN ATTORNEY AND LAY ADVOCATES WHO STRIVE TO ENSURE THAT YOUTH HAVE ACCESS TO APPROPRIATE EDUCATION, PROVIDING ASSISTANCE TO STUDENTS FACING LONG-TERM SUSPENSION OR WHO HAVE SPECIAL EDUCATION NEEDS. FORM 990, PART III, LINE 4B, PROGRAM SERVICE ACCOMPLISHMENT 2: THE JUVENILE JUSTICE DIVISION PROVIDES LEGAL REPRESENTATION, ADVOCACY, AND LEGAL COUNSELING TO YOUTH IN MONROE AND STEUBEN COUNTIES. THE ATTORNEY FOR THE CHILD (AFC) UNIT IS COMMITTED TO ENSURING THAT YOUTH IN MONROE COUNTY FAMILY COURT HAVE ACCESS TO THE HIGHEST QUALITY LEGAL REPRESENTATION, ENSURING THAT THEIR RIGHTS ARE PROTECTED AND THEY HAVE ACCESS TO THE SERVICES THEY NEED. AFC ATTORNEYS ARE APPOINTED BY AN ORDER OF A FAMILY COURT JUDGE TO PROVIDE FREE LEGAL REPRESENTATION TO CHILDREN IN A VARIETY OF CASES, INCLUDING ABUSE, NEGLECT, JUVENILE DELINQUENCY, PERSONS IN NEED OF SUPERVISION (PINS), CUSTODY, AND VISITATIONS. EACH OF OUR AFC ATTORNEYS UTILIZES THEIR EXPERIENCE AND KNOWLEDGE TO COMPASSIONATELY SUPPORT YOUTHS FACING THESE DIFFICULT SITUATIONS. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS PROVIDED TO THE ORGANIZATION'S AUDIT COMMITTEE AND MANAGEMENT FOR APPROVAL BEFORE IT IS FILED. IT IS ALSO PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW. FORM 990, PART VI, SECTION B, LINE 12C THE ORGANIZATION MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY BY OBTAINING DISCLOSURE FORMS ON AN ANNUAL BASIS. FORM 990, PART VI, SECTION B, LINE 15 THE CEO DOES AN ANNUAL SELF-EVALUATION BASED ON GOALS AND OBJECTIVES APPROVED BY THE BOARD OF DIRECTORS. THE ANNUAL EVALUATION AND THE GOALS AND OBJECTIVES ARE PROVIDED TO THE BOARD'S CEO EVALUATION AND COMPENSATION COMMITTEE. THE COMMITTEE MEETS WITH THE CEO TO REVIEW THE ANNUAL EVALUATION AND THE GOALS THAT THE CEO ACHIEVED THAT YEAR. THE COMMITTEE USES REPORTS FROM COMPENSATION PROFESSIONALS, REVIEWS OTHER FORM 990S, AND REVIEWS LOCAL, REGIONAL, AND NATIONAL COMPENSATION STUDIES. AT THE MARCH BOARD MEETING EACH YEAR, THE COMPENSATION COMMITTEE REPORTS TO THE FULL BOARD, AND THE FULL BOARD DETERMINES THE COMPENSATION FOR THE CEO FOR THE YEAR STARTING APRIL 1. IN THIS PROCESS, THE CEO PROVIDES HER SALARY RECOMMENDATIONS FOR HER MANAGEMENT TEAM. THE BOARD REVIEWS AND APPROVES THE COMPENSATION PROPOSED FOR THE CEO'S MANAGEMENT TEAM. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PAGE 12 PART XII, LINE 2C: THE OVERSIGHT PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.