Texas Lawyers for Children

“Line 11a explanation - each member of the board of trustees reviews the form 990 in detail and all questions are answered before filing.”

“Board of trustees requires each member to provide an annual certification. Signed conflict of interest statements are maintained with the organization's governing documents.”

“Compensation for the top management official is reviewed and approved on an annual basis by independent members of the board of trustees based on comparable data,including data related to other non-profit organizations. The top management official is an attorney. The board consists of several attorneys who are familiar with dallas area compensation for attorneys and who also have the opportunity to consult with other attorneys about appropriate compensation when it is reviewed and considered each year. For other personnel the top management official recommends to the board compensation based upon performance and data from research of comparable positions in the industry. Salaries for senior management positions are reviewed and approved by the board. Overall compensation for all employees is approved by the board in the budgeting process.”

“All governing documents, policies, form 990s, and the form 1023 are made available upon request either by direct inspection or by providing a copy of the requested documents.”

“Other program professionals: program service expenses 9,020. Management and general expenses 0. Fundraising expenses 0. Total expenses 9,020. Other professionals: program service expenses 0. Management and general expenses 0. Fundraising expenses 7,425. Total expenses 7,425. Program attorneys: program service expenses 102,760. Management and general expenses 563. Fundraising expenses 845. Total expenses 104,168. Programming services: program service expenses 15,191. Management and general expenses 0. Fundraising expenses 62. Total expenses 15,253. Video services: program service expenses 2,251. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,251.”

“Net asset adjustment - temporary differences 43,113.”

“Barbara elias-perciful serves as executive director and director of legal services. Starting on october 1, 2023, her salary was divided between these two roles at a salary rate of $70,500 as executive director and $189,500 as director of legal services. Her total salary for 2023 was $207,924.”

“Part 1 (lines 17 and 18), part iii (line 4a), part ix statement of functional expenses (line 11g): some of the salaries and programming services have been capitalized as a portion of the cost of development of the online legal resource center and are not reported as expenses.”

“The organization received audited financial statements after the original 2023 form 990 was filed. The return is being amended to reflect the audited financial statements.”