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 990-EZ or to provide any additional information.
MediumBullet Attach to Form 990 or 990-EZ.
MediumBullet Go to www.irs.gov/Form990 for the latest information.
OMB No. 1545-0047
2019
Open to Public
Inspection
Name of the organization
Legal Aid Association of California
 
Employer identification number

33-0042690
Return Reference Explanation
Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders LAAC organizational members are, pursuant to the bylaws, voting members. Also pursuant to the bylaws, voting members have the authority to review and overrule decisions by the Bd. of Dir., provided that the voting members have no authority to abrogate an otherwise binding contractual obligation entered into by the Bd. of Dir., executive committee, president, or other person authorized to do so. Voting members shall have the right to vote on the disposition of all or substantially all of the organizations assets, any merger and its principle terms, and any amendment of those terms, any election to dissolve the corporation, the amendment of the corporations Articles of Incorporation or bylaws, and such other matters as set forth in LAACs bylaws or otherwise required by state law. The bylaws also prohibit the board from making specific changes to the bylaws without approval of the voting members, including bylaw provisions that specify or change a fixed number of directors, the minimum or maximum number of directors, increase the quorum required for members meetings, and others.
Form 990, Part VI, Line 11b: Form 990 Review Process The Boards Finance Committee first reviewed, commented on, and then approved with changes a draft of the Form 990. A copy of the final Form 990, incorporated the changes recommended by the Finance Committee, was provided to all current members of the organizations governing body before it was filed.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts LAACs conflict of interest policy requires board members to disclose, on an annual basis, any interests that could give rise to conflicts. Board members are given a disclosure form with a list of vendors, consultants, and grantees with a prompt to disclose conflicts. The policy also requires any director who is affiliated with any prospective vendor, paid consultant, or grantee to abstain from voting with regard to any transaction with financial consequences to LAAC involving that person, and after disclosing his or her interest, to leave the room during discussion and while the vote is taken. At board meetings, the Board Chair routinely reminds board members about this requirement before any votes are taken involving transactions with financial consequences to LAAC.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management LAAC Board Members are involved in the annual compensation evaluation and review of the Executive Director. The LAAC bd. of dir. delegated the executive compensation review and approval to the executive committee of the board, which consists of the Chair, Vice Chair, Secy and Treasurer of the board, all of whom are independent persons. The ED is not involved in the review and approval process. The committee reviewed comparable executive compensation packages in the broader nonprofit sector and the legal services nonprofit sector, using data from several sources. The board used the information in those studies and considered LAAC's annual budget and the possibility of significant increases or decreases in revenue in making its compensation offer. The ED had an annual review in April 2019. All board members had the opportunity to submit input.
Form 990, Part VI, Line 15b: Compensation Review and Approval Process for Officers and Key Employees LAAC Board Members are involved in setting the annual salary scale for all staff and use available comparison data to set the scale.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available Upon request
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.
Cat. No. 51056K
Schedule O (Form 990 or 990-EZ) 2019


Additional Data


Software ID: 19009920
Software Version: 2019v5.0