How I responded
The relevant section of the I-140 form is quoted below. I didn't initially submit this evidence because I was already working for the employer and thought my petition was not connected to a job offer - they were already paying me for crying out loud! Isn't that enough evidence of ability to pay?
I work at a major state university with more than 100 employees. Consequently, our HR person requested a letter from our CFO which said basically:
1. We have over 100 employees at this place
2. We could afford to pay this guy the wage stated in the labor cert application at the time the application was made and can still afford to pay.
If you have less than 100 people then you need the financial statements etc. I can't help you there.
Hope this helps
Stevphel.
"Ability to pay wage. Petitions which require job offers must
be accompanied by evidence that the prospective U.S.
employer has the ability to pay the proffered wage. Such
evidence shall be in the form of copies of annual reports,
federal tax returns, or audited financial statements.
In a case where the prospective U.S. employer employs 100 or
more workers, a statement from a financial officer of the
organization which establishes ability to pay the wage may be
submitted. In appropriate cases, additional evidence, such as
profit/loss statements, bank account records, or personnel
records, may be submitted."