Birmingham Volunteer Lawyers Program

“Upon completion, the executive director reviews the form 990 and circulates for review by the board of directors.”

“The organization monitors and enforces compliance by requiring officers, directors and key employees to annually disclose interest that could give rise to conflicts via a signed written statement.”

“Compensation of the executive director is determined by the organization's committee on organizational development.”

“Upon request, the organization makes available copies of its governing documents and form 990, which are subject to public inspection.”

“The assets recorded for the organization include pledges made by local law firms, corporations, and individuals to donate a specific amount annually for three years. The actual cash from these pledges will be received by the organization in years 2016, 2017, and 2018. However, the total amount of these three-year pledges is recorded here as assets in accordance with gaap as the full three-year total pledged amount was promised to the organization by these local law firms, corporations, and individuals in 2015. Specifically, the promises to give consist of multi-year pledges from private law firms and other private donors, including individual members of the birmingham bar association, which pledges are secured in connection with fundraising campaigns planned and executed by the organization. In accordance with gaap, the pledges are recorded as assets ("promises to give") in the year in which the pledges are committed by the donors and recognized by the organization. Promises to give do not reflect cash received during the applicable period and are categorized as restricted until the donor payments are received by the organization. As of december 31, 2015 and 2014, outstanding promises to give were $468,617 and $1,666, respectively. During 2015, the organization commenced a new fundraising campaign, "champions for justice," whereby private law firms and other private donors were requested to make pledges to the organization for the years 2016-2018, with an equal portion of each pledge to be payable in each year of the three-year period (the "2015 campaign"). As of december 31, 2015, pledges made in connection with the 2015 campaign totaled approximately $501,975, of which $17,325 had been received by the organization. The effective rate of 3.50% was used to discount the remaining pledges by $16,033, resulting in a net balance of $468,617. Total revenue recognized in 2015 for the campaign was $485,942 which was placed into temporarily restricted net assets for the year ended december 31, 2015. Five donors account for 35% of the total campaign commitments from the 2015 campaign. Management has determined that the promises to give are fully collectible; therefore, no allowance for uncollectible accounts was considered necessary at either december 31, 2015 or 2014.”

“Copier rental: program service expenses 1,196. Management and general expenses 487. Fundraising expenses 72. Total expenses 1,755. Office general and administrative: program service expenses 786. Management and general expenses 69. Fundraising expenses 0. Total expenses 855. Postage and printing: program service expenses 142. Management and general expenses 209. Fundraising expenses 0. Total expenses 351.”

“The organization did not change its oversight process or selection process during the tax year.”