2024-10-04T14:56:25-04:00 2023-12-31 010493997 ONE RIVER CPAS 46 FIRSTPARK DRIVE OAKLAND ME 049635362 990 2023-01-01 010279387 PINE TREE LEGAL ASSISTANCE INC PINE 2077744753 PO BOX 547 PORTLAND ME 041120547 THOMAS FRITZSCHE EXECUTIVE DIRECTOR 2074003258 2024-10-01 true true NICKLAUS DEBLOIS CPA P02000863 2078731603 2024-10-01 2023 2024-10-15 13:58:12Z THOMAS FRITZSCHE PO BOX 547 PORTLAND ME 041120547 9659038 false X WWW.PTLA.ORG X 1966 ME PINE TREE LEGAL ASSISTANCE, INC. IS A STATEWIDE PROVIDER OF CIVIL LEGAL SERVICES TO LOW-INCOME INDIVIDUALS IN MAINE, INCLUDING MIGRANT FARMWORKERS AND NATIVE AMERICANS. SERVICES RANGE FROM SELF-HELP MATERIALS TO FULL REPRESENTATION. PRIORITY IS GIVEN TO THE MOST SERIOUS CIVIL LEGAL PROBLEMS IN MAINE, INCLUDING DOMESTIC VIOLENCE AND HOMELESSNESS PREVENTION. 23 23 99 104 0 8628855 9502446 102076 141284 4541 13839 2547 1469 8738019 9659038 61278 20276 0 6738089 8109714 0 173224 1267131 1429375 8066498 9559365 671521 99673 7062306 7490454 1335000 1261456 5727306 6228998 X TO PROVIDE FOR THE FURNISHING OF LEGAL SERVICES AND ASSISTANCE TO THOSE PEOPLE WHO WOULD NOT OTHERWISE BE ABLE TO AFFORD THE SERVICES OF A LAWYER, AND TO PROVIDE THE FURNISHING OF LEGAL SERVICES AND ASSISTANCE IN ALL CASES EXCEPT THOSE PROHIBITED BY FEDERAL STATUTE OR ADMINISTRATIVE REGULATION AND TO DO ALL THINGS NECESSARY, USEFUL OR CONVENIENT FOR THE ESTABLISHMENT OF A SYSTEM OF LEGAL SERVICES AND ASSISTANCE WITHIN THE STATE OF MAINE. false false 7182685 20276 25473 GENERAL AND SPECIALIZED SERVICES - PROVIDES CIVIL LEGAL ASSISTANCE TO LOW- INCOME INDIVIDUALS MEETING ELIGIBILITY GUIDELINES WITHIN THE STATE OF MAINE. 161644 PRIVATE ATTORNEY INVOLVEMENT - OFFERS LEGAL REFERRAL SERVICES TO PROVIDE PRIVATE ATTORNEYS TO LOW-INCOME INDIVIDUALS MEETING ELIGIBILITY GUIDELINES WITHIN THE STATE OF MAINE. 393557 115811 PROVIDER NETWORK - SUPPORTS TECHNOLOGY INFRASTRUCTURE NEEDS AMONG VARIOUS NONPROFIT ORGANIZATIONS AND IS SUPPORTED WITH ANNUAL USER FEES. 94378 TECHNOLOGY GRANT - TO PROMOTE FULL ACCESS AND HIGH-QUALITY LEGAL REPRESENTATION THROUGH THE USE OF TECHNOLOGY EXPENSES 24,438 INCLUDING GRANTS OF 0 REVENUE 0 VETERANS CONSORTIUM - SUPPORTS THE WORK OF THE STATEWIDE LEGAL WEBSITE. EXPENSES 35,456 INCLUDING GRANTS OF 0 REVENUE 0 PRO BONO INNOVATION FUND EXPENSES 160,768 INCLUDING GRANTS OF 0 REVENUE 0 94378 7832264 true true false false false false false false true true true false false true true true true false false false false false false false false false false true false true false false false false false false false false false false false false false false false false false true 38 0 true 99 true false false false false false false false false false false false false X 23 23 false false false false false false false true true false false true true true true true true true false false X X NECIA CHAPARIN 2077744753 88 FEDERAL STREET PORTLAND ME 04112 WENDY HARLAN ESQ PRESIDENT 1.00 X X 0 0 0 CARLOS DIAZ ESQ VICE PRESIDE 1.00 X X 0 0 0 RUSSELL ANDERSON SECRETARY 1.00 X X 0 0 0 ELINOR MILLER TREASURER 1.00 X X 0 0 0 WILLIAM BLACK ESQ DIRECTOR 1.00 X 0 0 0 TRAVIS BRENNAN DIRECTOR 1.00 X 0 0 0 ALYSSA BOELCSKEVY DIRECTOR 1.00 X 0 0 0 ELIZABETH DICKERSON DIRECTOR 1.00 X 0 0 0 CAITLIN DIMILLO ESQ DIRECTOR 1.00 X 0 0 0 MARGARET LEPAGE ESQ DIRECTOR 1.00 X 0 0 0 HOPE HILTON ESQ DIRECTOR 1.00 X 0 0 0 PAOLA MAYMI ESQ DIRECTOR 1.00 X 0 0 0 MARCUS JAYNES ESQ DIRECTOR 1.00 X 0 0 0 N JOEL MOSER ESQ DIRECTOR 1.00 X 0 0 0 CONSTANT KABUYENGE DIRECTOR 1.00 X 0 0 0 LAWRENCE REICHARD DIRECTOR 1.00 X 0 0 0 RICHARD LADD SR DIRECTOR 1.00 X 0 0 0 CHARLES RUDELITCH ESQ DIRECTOR 1.00 X 0 0 0 CLIFFORD H RUPRECHT ESQ DIRECTOR 1.00 X 0 0 0 STEPHEN B SEGAL ESQ DIRECTOR 1.00 X 0 0 0 JEFF STANLEY DIRECTOR 1.00 X 0 0 0 RICHARD SILLIBOY DIRECTOR 1.00 X 0 0 0 HON E DANIEL WATHEN DIRECTOR 1.00 X 0 0 0 THOMAS FRITZSCHE EXECUTIVE DI 40.00 X 120000 0 36114 CHET RANDALL DEPUTY DIREC 40.00 X 121898 0 26666 MIKE GUARE ATTORNEY 40.00 X 101848 0 31517 NECIA CHAPARIN FINANCE DIRE 40.00 X 105013 0 25876 KATHERINE MCGOVERN MANAGING DIR 40.00 X 102936 0 20011 MAUREEN BOSTON DIRECTOR OF 40.00 X 111713 0 7538 663408 147722 8 false true false 121119 8183028 1198299 9502446 PROVIDER NETWORK FEES 900099 115811 115811 ATTORNEY PROJECT FEES 900099 25473 25473 141284 13839 13839 MISCELLANEOUS 1469 1469 1469 9659038 142753 13839 20276 20276 156114 6244 137381 12489 5892437 5054466 755423 82548 246249 208716 33155 4378 1367892 1188564 157253 22075 447022 378887 60187 7948 71756 71756 183630 131018 49380 3232 4410 3178 1218 14 235421 128719 91372 15330 48669 30386 16015 2268 300167 258767 34050 7350 81838 74619 5852 1367 87749 87749 45987 45987 TRAINING 86507 67592 16786 2129 LIBRARY 71531 23290 47681 560 LITIGATION AND COURT COST 62138 62042 96 INTERNET ACCESS 48360 34846 13358 156 101212 72905 16927 11380 9559365 7832264 1553877 173224 3368 228411 1333858 1360092 1385815 1185927 88141 210658 1688523 1024491 588858 664032 31619 22120 3630647 3819214 7062306 7490454 1065439 781506 269561 131161 94183 254606 1335000 1261456 X 4341376 4831256 1385930 1397742 5727306 6228998 7062306 7490454 X 99673 69312 332707 X false true X true true true X 6183048 6736347 7275908 8628855 9502446 38326604 6183048 6736347 7275908 8628855 9502446 38326604 334620 37991984 19421 3040 1541 4541 13839 42382 38368986 793417 0.99020 0.98420 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED false true X 1714873 3000 176304 54029 1840148 2047559 2508 -284966 50228 1714873 1777523 2000 268036 2047559 1613799 1600 162124 1777523 1350176 133118 130505 1613799 0.76120 0.23880 true false 6900 6900 837712 430968 406744 510177 297877 212300 308350 295646 12704 25384 25384 664032 BENE INT - CHARITABLE FOUND. ASSETS 3197964 RIGHT OF USE ASSET 511258 CLIENT ESCROW FUNDS 94183 DEPOSITS 15809 3819214 ACCRUED RETIREMENT 252226 ACCRUED FICA 2380 254606 X 10389115 683194 46883 730077 9659038 9659038 10242559 683194 683194 9559365 9559365 SCHEDULE D, PAGE 2, PART IV, LINE 2B TRUST DEPOSITS HELD FOR CLIENTS. SCHEDULE D, PAGE 2, PART V, LINE 4 THE PINE TREE LEGAL ASSISTANCE ENDOWMENT FUND IS ESTABLISHED AS A GENERAL ENDOWMENT WITH ITS FUTURE INCOME TO PROVIDE ONGOING SUPPORT TO THE CORE SERVICES OF THE CORPORATION. SCHEDULE D, PAGE 3, PART X THE FINANCIAL STATEMENTS OF THE CORPORATION HAVE BEEN PREPARED ON THE ACCRUAL BASIS OF ACCOUNTING AND ACCORDINGLY REFLECT ALL SIGNIFICANT RECEIVABLES, PAYABLES, AND OTHER LIABILITIES. INCOME TAX STATUS - THE CORPORATION IS EXEMPT FROM FEDERAL INCOME TAXES UDNER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IN ADDITION, THE CORPORATION QUALIFIES FOR THE CHARITABLE CONTRIBUTION DEDUCTION UNDER SECTION 170(B)(1)(A) AND HAS BEEN CLASSIFIED AS AN ORGANIZATION THAT IS NOT A PRIVATE FOUNDATION UNDER SECTION 509(A)(1). MANAGEMENT BELIEVES IT HAS NO UNCERTAIN TAX POSITIONS WITH THE INTERNAL REVENUE SERVICE THAT REQUIRE DISCLOSURE IN ITS FINANCIAL STATEMENTS. THE CORPORATION'S FEDERAL RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) FOR 2022, 2021 AND 2020 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THE DATE THEY ARE FILED. SCHEDULE D, PAGE 4, PART XI, LINE 2D CHANGES IN NET ASSETS WITH RESTRICTION 46,883 false STATEWIDE LEGAL SERVICES OF CT 1290 SILAS DEANE HIGHWAY STE 3A WETHERSFIELD CT 06109 061445097 7500 OUTREACH & LEGAL SVC THROUGH THESE DOORS PO BOX 704 PORTLAND ME 04104 010352636 5100 VICTIM SVC & CRT ADV SCHEDULE I, PAGE 1, PART I, LINE 2 ALL GRANTEES MUST MEET COMPLIANCE CRITERIA LISTED IN INDIVIDUAL CONTRACT AGREEMENTS AND INCLUDE APPLICABLE COMPLIANCE REQUIREMENTS DEPENDING ON THE SOURCE OF FUNDS. ALL GRANTEES MUST COMPLY WITH THE PINE TREE LEGAL ASSISTANCE POLICY REGARDING MONITORING OF CONTRACTS, UNIFORM GUIDANCE, GOVERNMENT AUDITING STANDARDS, AND STATE OF MAINE REQUIREMENTS IN REGARDS TO ANY STATE FUNDING. AS PART OF PINE TREE LEGAL ASSISTANCE GRANTS MANAGEMENT FUNCTION, EACH GRANTEE IS REVIEWED ANNUALLY. INTERIM WORK PLAN AND EXPENSE REPORTING REQUIREMENTS ARE OUTLINED IN THE CONTRACTS. IN ADDITION, GRANTEES ARE REQUIRED TO SUBMIT ANNUAL FINANCIAL STATEMENTS AND, WHERE APPROPRIATE, FEDERAL AND STATE COMPLIANCE AUDIT REPORTS. X false false false false false false false false false THOMAS FRITZSCHE EXECUTIVE DIRECTOR 120000 36114 156114 FORM 990 - ORGANIZATION'S MISSION TO PROVIDE FOR THE FURNISHING OF LEGAL SERVICES AND ASSISTANCE TO THOSE PEOPLE WHO WOULD NOT OTHERWISE BE ABLE TO AFFORD THE SERVICES OF A LAWYER, AND TO PROVIDE THE FURNISHING OF LEGAL SERVICES AND ASSISTANCE IN ALL CASES EXCEPT THOSE PROHIBITED BY FEDERAL STATUTE OR ADMINISTRATIVE REGULATION AND TO DO ALL THINGS NECESSARY, USEFUL OR CONVENIENT FOR THE ESTABLISHMENT OF A SYSTEM OF LEGAL SERVICES AND ASSISTANCE WITHIN THE STATE OF MAINE. FORM 990, PAGE 2, PART III, LINE 4D TECHNOLOGY GRANT - TO PROMOTE FULL ACCESS AND HIGH-QUALITY LEGAL REPRESENTATION THROUGH THE USE OF TECHNOLOGY EXPENSES 24,438 INCLUDING GRANTS OF 0 REVENUE 0 VETERANS CONSORTIUM - SUPPORTS THE WORK OF THE STATEWIDE LEGAL WEBSITE. EXPENSES 35,456 INCLUDING GRANTS OF 0 REVENUE 0 PRO BONO INNOVATION FUND EXPENSES 160,768 INCLUDING GRANTS OF 0 REVENUE 0 FORM 990, PAGE 6, PART VI, LINE 11B THE BOARD FINANCE/AUDIT COMMITTEE WAS ISSUED AN ELECTRONIC COPY OF THE DRAFT 990 PRIOR TO SUBMISSION AND REVIEWED FOR COMPLETENESS, ACCURACY, AND ON-TIME FILING. A COPY IS CIRCULATED TO THE FULL BOARD AND THE COMMITTEE REPORTS TO THE FULL BOARD ABOUT THEIR REVIEW AND APPROVAL. FORM 990, PAGE 6, PART VI, LINE 12C EACH BOARD MEMBER EXECUTES A CONFLICT OF INTEREST DISCLOSURE STATEMENT ON AN ANNUAL BASIS. FORM 990, PAGE 6, PART VI, LINE 15A THE BOARD PERFORMS PERIODIC EVALUATIONS AND SETS THE SALARY OF THE EXECUTIVE DIRECTOR, AS NEEDED. A SPECIAL COMMITTEE OF THE BOARD LEADS THE EVALUATION, THE COMMITTEE REPORTS ON THE EVALUATIONS AND RECOMMENDS THE ANNUAL SALARY TO THE FULL BOARD FOR APPROVAL. FORM 990, PAGE 6, PART VI, LINE 19 UPON REQUEST, A COPY IS PROVIDED. FORM 990, PART XI, LINE 9 CHANGE IN VALUE OF BEN INT IN FOUNDATION 332,707