2025-10-28T09:23:25-05:00 2025-06-30 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2024-07-01 042790762 MASSACHUSETTS LEGAL ASSISTANCE CORP MASS 6173678544 18 TREMONT ST 10TH FLOOR 1010 BOSTON MA 02108 LYNNE PARKER EXECUTIVE DIRECTOR 6173678544 2025-10-16 1 0 CAITLIN LIMOGES CPA P01633588 5083669100 2025-10-16 2024 2025-03-06 01:10:19Z LYNNE PARKER 18 TREMONT ST 10TH FLOOR 1010 BOSTON MA 02108 82329617 0 X HTTP://WWW.MLAC.ORG X 1983 MA THE MASSACHUSETTS LEGAL ASSISTANCE CORPORATION PROVIDES LEADERSHIP AND SUPPORT TO IMPROVE CIVIL LEGAL SERVICES TO LOW-INCOME PEOPLE IN MASSACHUSETTS THROUGH COLLABORATION WITH THE LEGAL SERVICES COMMUNITY, THE LEGISLATURE, THE PUBLIC, THE BAR, AND THE JUDICIARY. 11 11 24 11 0 0 79753287 81014082 149409 178079 1167947 1137456 0 0 81070643 82329617 70456031 72589416 0 0 2872801 2763389 0 0 0 2871574 2984069 76200406 78336874 4870237 3992743 26360877 24151266 9925737 3723383 16435140 20427883 X THE MASSACHUSETTS LEGAL ASSISTANCE CORPORATION PROVIDES LEADERSHIP AND SUPPORT TO IMPROVE CIVIL LEGAL SERVICES TO LOW-INCOME PEOPLE IN MASSACHUSETTS THROUGH COLLABORATION WITH THE LEGAL SERVICES COMMUNITY, THE LEGISLATURE, THE PUBLIC, THE BAR, AND THE JUDICIARY. 0 0 61181757 61181757 GENERAL SUPPORT TO LEGAL SERVICE PROGRAMS - MLAC AWARDS FUNDS AS GENERAL SUPPORT TO ELIGIBLE NON-PROFIT ORGANIZATIONS IN MASSACHUSETTS WHICH PROVIDE LEGAL ASSISTANCE TO LOW INCOME CLIENTS IN CIVIL LEGAL MATTERS. 2747025 2655261 MLAC WAS AWARDED, AS A COORDINATED STATEWIDE ADMINISTRATION OF CIVIL LEGAL SERVICES (CSAL), A GRANT FROM THE MASSACHUSETTS OFFICE FOR VICTIM ASSISTANCE (MOVA). THIS IS A CONTRACT THAT IS FUNDED THROUGH VICTIMS OF CRIME ACT (VOCA) FUNDING. THE PURPOSES OF THIS GRANT IS TO IMPLEMENT THE MASSACHUSETTS CIVIL LEGAL AID TO VICTIMS OF CRIME INITIATIVE (CLAVC) TO EXPAND THE CAPACITY OF LEGAL SERVICES PROGRAMS (THE PROGRAMS) IN THE STATE TO PROVIDE LEGAL ASSISTANCE TO VICTIMS OF CRIME WITH CIVIL LEGAL AID ISSUES RELATED TO THEIR VICTIMIZATION, INCLUDING IN PARTICULAR THOSE CRIME VICTIMS REFERRED BY MOVA. MLAC WILL SERVE AS RECIPIENT FOR CLAVC GRANT. IT WILL EXERCISE APPROPRIATE OVERSIGHT, IMPLEMENT FISCAL CONTROL, CARRY OUT REPORTING, AND MAKE SUB GRANTS TO THE PROGRAMS TO FULFILL THE OBLIGATIONS ACCORDING TO THE CONTRACT TERMS. 2500000 2317823 MLAC RECEIVED FUNDING TO ESTABLISH THE ACCESS TO COUNSEL PILOT PROJECT, AIMED AT EXPANDING ACCESS TO FULL LEGAL REPRESENTATION FOR LOW-INCOME TENANTS AND OWNER-OCCUPANTS FACING EVICTION IN MASSACHUSETTS. 9174017 6434575 178079 PROGRAM SERVICE INITIATIVES - PROJECTS THAT ADVANCE COLLABORATION AMONG LEGAL AID PROGRAMS AND ENSURE THAT LIMITED RESOURCES ARE USED AS EFFECTIVELY AND EFFICIENTLY AS POSSIBLE. MLAC PROVIDES ADMINISTRATIVE SERVICES FOR THE IOLTA COMMITTEE, WHICH OVERSEES THE DISBURSEMENT OF IOLTA FUNDS. 9174017 6434575 178079 75602799 1 1 0 1 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 14 0 1 24 1 0 0 0 0 0 0 0 0 0 0 0 0 X 11 11 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X JOEL MUELLER 6173678544 18 TREMONT ST 10TH FLOOR 1010 BOSTON MA 02108 RICHARD VITALI ESQ CHAIR 1.00 X X 0 0 0 CAROL STARKEY ESQ VICE CHAIR 1.00 X X 0 0 0 EDWARD MCINTYRE ESQ TREASURER 1.00 X X 0 0 0 HON GEOFFREY A WILSON RET BOARD MEMBER (UNTIL 4/2025) 1.00 X 0 0 0 MARY JEANNE STONE ESQ BOARD MEMBER 1.00 X 0 0 0 HON RICHARD SIMONS BOARD MEMBER (AS OF 11/24) 1.00 X 0 0 0 APRIL ENGLISH ESQ BOARD MEMBER 1.00 X 0 0 0 MALA RAFIK ESQ BOARD MEMBER 1.00 X 0 0 0 ALMA WOODBERRY BOARD MEMBER 1.00 X 0 0 0 THOMAS BOND ESQ BOARD MEMBER 1.00 X 0 0 0 LIVIA ARZUAGA GONZALEZ BOARD MEMBER 1.00 X 0 0 0 JOHN CASEY BOARD MEMBER (UNTIL 10/24) 1.00 X 0 0 0 LYNNE PARKER EXECUTIVE DIRECTOR 35.00 X 245013 0 48320 AZIM MAZAGONWALLA CFO (UNTIL 10/2024) 35.00 X 177867 0 48022 TENZIN BAYUL BOARD SECRETARY 1.00 X 87712 0 14516 TOBEY JOHNSON TECHNOLOGY DIRECTOR 35.00 X 158188 0 39365 PATRICIA SWANSEY PROGRAM DIRECTOR 35.00 X 150698 0 33701 LAURA BOOTH PROGRAM DIRECTOR 35.00 X 140861 0 23094 MICHAEL RAABE PROGRAM DIRECTOR 35.00 X 139902 0 32339 WENDY VALENTINE PROGRAM DIRECTOR 35.00 X 118595 0 33263 1218836 0 272620 10 0 1 0 0 56322400 24691682 81014082 MANAGEMENT FEES 531110 178079 178079 178079 1137456 1137456 82329617 178079 0 1137456 72589416 72589416 391178 9475 381703 1802817 951145 851672 295082 106645 188437 111728 17433 94295 162584 73338 89246 270603 270603 115000 115000 1368776 1134560 234216 596694 487980 108714 626483 227356 399127 6513 5451 1062 78336874 75602799 2734075 0 798075 250200 18335890 18250048 3468504 4800538 56179 115175 718694 718694 0 0 3702229 735305 26360877 24151266 552017 415727 5426087 2528884 3947633 778772 9925737 3723383 X 16057489 20212614 377651 215269 16435140 20427883 26360877 24151266 3992743 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 1 6602 0 0 0 1 262971 0 1 5124 274697 0 PART II-B, LINE 1: MLAC ADVOCATES WITH MEMBERS OF THE MASSACHUSETTS GENERAL COURT AND THE GOVERNOR'S OFFICE TO MAINTAIN AND INCREASE THE COMMONWEALTH'S APPROPRIATION TO MLAC. AS PART OF ITS ADVOCACY, MLAC ENGAGES THE SERVICES OF A LOBBYING FIRM, GOVERNMENTAL STRATEGIES, INC., RECRUITS VOLUNTEERS TO PERSONALLY CONTACT MEMBERS OF THE LEGISLATURE AND THE ADMINISTRATION ON OUR BEHALF, SENDS MAILINGS TO ALL MEMBERS OF THE MASSACHUSETTS GENERAL COURT AND TO THE GOVERNOR AND MEMBERS OF HIS ADMINISTRATION, PRODUCES FACT SHEETS AND OTHER PUBLICATIONS TO SUPPORT OUR ADVOCACY AND ORGANIZES AN ANNUAL WALK TO THE HILL FOR LEGAL SERVICES RALLY AT THE STATE HOUSE. MEMBERS OF THE PAID STAFF PARTICIPATE IN AND OVERSEE MLAC'S LEGISLATIVE EFFORTS. MLAC ALSO WRITES TO AND DIRECTLY CONTACTS MEMBERS OF THE MASSACHUSETTS CONGRESSIONAL DELEGATION TO URGE THEM TO SUPPORT ADEQUATE FUNDING FOR THE FEDERAL LEGAL SERVICES CORPORATION. 718694 718694 0 0 OPERATING LEASE LIABILITY 778772 778772 X 82331987 2370 2370 82329617 0 82329617 78339244 2370 2370 78336874 0 78336874 PART X, LINE 2: MLAC ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MLAC HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT JUNE 30, 2025. MLAC'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE JURISDICTIONS. 1 CENTER FOR PUBLIC REPRESENTATION 22 GREEN STREET NORTHAMPTON MA 01060 042760470 501 C (3) 823615 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS CENTER FOR LAW AND EDUCATION 99 CHAUNCEY STREET BOSTON MA 02111 042594077 501 C (3) 567176 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS CHILDRENS LAW CENTER OF MASSACHUSETTS 298 UNION STREET LYNN MA 01901 042622153 501 C (3) 916066 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS COMMUNITY LEGAL AID 405 MAIN STREET WORCESTER MA 01608 042446242 501 C (3) 16225884 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS DENOVO 47 THORNDIKE STREET SB-LL-1 CAMBRIDGE MA 02141 042470335 501 C (3) 909722 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS DISABILITY LAW CENTER 11 BEACON STREET SUITE 925 BOSTON MA 02108 042741869 501 C (3) 1458405 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS GREATER BOSTON LEGAL SERVICES 197 FRIEND STREET BOSTON MA 02114 042103907 501 C (3) 17806869 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS HEALTH LAW ADVOCATES 1 FEDERAL STREET 5TH FLOOR BOSTON MA 02110 043295116 501 C (3) 47500 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS JUSTICE AT WORK 90 CANAL STREET BOSTON MA 02114 274670409 501 C (3) 60000 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS MASSACHUSETTS ADVOCATES FOR CHILDREN 25 KINGSTON STREET BOSTON MA 02111 042488456 501 C (3) 442201 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS MASSACHUSETTS LAW REFORM INSTITUTE 99 CHAUNCY STREET SUITE 500 BOSTON MA 02111 046004303 501 C (3) 7959472 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS METRO WEST LEGAL SERVICES 63 FOUNTAIN STREET SUITE 304 FRAMINGHAM MA 01702 043177488 501 C (3) 3345061 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS NATIONAL CONSUMER LAW CENTER 7 WINTHROP SQUARE 4TH FLOOR BOSTON MA 02111 042488502 501 C (3) 478400 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS NORTHEAST LEGAL AID 181 UNION STREET LYNN MA 01901 042430192 501 C (3) 9143292 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS PAIR PROJECT 98 N WASHINGTON ST 106 BOSTON MA 02114 223003501 501 C (3) 601318 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS PRISONERS LEGAL SERVICES 10 WINTHROP SQUARE BOSTON MA 02111 042523362 501 C (3) 865724 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS RIAN (IIIC) 1 STATE STREET 8TH FLOOR BOSTON MA 02109 043063382 501 C (3) 60000 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS SOUTH COASTAL COUNTIES LEGAL SERVICES PO BOX 2507 FALL RIVER MA 02722 043330280 501 C (3) 10001652 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS VETERANS LEGAL SERVICES PO BOX 8457 BOSTON MA 02114 043212264 501 C (3) 435604 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS VICTIM RIGHTS LAW CENTER 115 BROAD STREET 3RD FLOOR BOSTON MA 02110 020588944 501 C (3) 379699 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS VOLUNTEER LAWYERS' PROJECT 7 WINTHROP SQUARE FLOOR 2 BOSTON MA 02110 222486215 501 C (3) 49995 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS 21 PART I, LINE 2: THE MASSACHUSETTS LEGAL ASSISTANCE CORPORATION (MLAC) MONITORS SEVERAL OF ITS GRANTEES IN VARIOUS GEOGRAPHIC REGIONS OF MASSACHUSETTS EACH YEAR. MLAC GOALS FOR THE MONITORING PROCESS ARE: 1)TO SHOW THAT THE PROGRAMS HAVE MET A PARTICULAR LEVEL OF QUALITY AND QUANTITY OF SERVICES. 2)TO IMPROVE THE SUBSTANTIVE WORK OF PROGRAMS. 3)TO IDENTIFY BEST PRACTICES. MLAC USES A PEER REVIEW MODEL TO ASSESS GRANTEES PERFORMANCE AND TAKES A FAIRLY COMPREHENSIVE APPROACH AS NOT ALL PROGRAMS ARE SITE VISITED EACH YEAR. DURING THE INTERIM, MLAC MAINTAINS FOCUS ON THEIR ISSUES BY MONITORING THEIR ANNUAL FUNDING APPLICATIONS, ANNUAL AND MID-YEAR REPORTS AND THEIR FINANCIAL AUDITS. THE PEER REVIEW MODEL CONSISTS OF MLAC CONTRACTING WITH ATTORNEYS AND CONTENT EXPERTS OUTSIDE OF MASSACHUSETTS TO SERVE AS INDEPENDENT CONSULTANTS. THESE ARE INDIVIDUALS WHO HAVE WORK EXPERIENCE WITH LEGAL AID PROGRAMS AND BACKGROUNDS IN PROGRAM EVALUATION. THEY ASSESS PROGRAM OPERATIONS AGAINST A FRAMEWORK OF PERFORMANCE STANDARDS DEVELOPED BY MLAC (BASED ON THE AMERICAN BAR ASSOCIATION (ABA) STANDARDS) THAT FOCUS ON THE FOLLOWING AREAS: 1.STRATEGIC AND COLLABORATIVE PLANNING PARTNERSHIP 2.DEVELOPMENT AND UTILIZATION OF RESOURCES 3.CLIENT ACCESS 4.QUALITY ASSURANCE 5.EFFECTIVE MANAGEMENT AND ADMINISTRATION 6.GOVERNANCE PRIOR TO THE ON-SITE VISIT, THE PEER REVIEWERS RECEIVE A FAIRLY EXTENSIVE SET OF INFORMATION ON THE PROGRAM, INCLUDING ANNUAL REPORTS AND INFORMATION THAT IS INDICATIVE OF INTERNAL OPERATIONS SUCH AS STAFF TURNOVER, ATTORNEYS YEARS OF EXPERIENCE, BOARD AND STAFF DIVERSITY. THE PEER REVIEWER REVIEWS THIS INFORMATION, PREPARES AND ADMINISTERS INTERVIEW PROTOCOLS, CONDUCTS A SITE VISIT TO THE PROGRAMS OFFICE(S), AND COMPILES A REPORT IDENTIFYING THE PROGRAMS STRENGTHS, CHALLENGES AND RECOMMENDATIONS TO IMPROVE PERFORMANCE. THE PEER REVIEWERS ARE ALSO REQUIRED TO INTERVIEW BOARD MEMBERS, IN PARTICULAR THE PRESIDENT AND TREASURER, TO DETERMINE HOW WELL THE BOARD OF DIRECTORS IS PERFORMING ITS OVERSIGHT AND FIDUCIARY RESPONSIBILITY. MLAC FISCAL MANAGER CONDUCTS A REVIEW OF THE PROGRAM FINANCIAL OPERATIONS MONITORING A VARIETY OF AREAS SUCH AS WHETHER THE PROGRAM HAS SUBMITTED KEY DOCUMENTS, FOR EXAMPLE, IRS 990 AND THE MASSACHUSETTS PUBLIC CHARITIES FORM. THE FISCAL MANAGER ALSO REVIEWS VARIOUS ASPECTS OF THE PROGRAM FINANCIAL OPERATIONS INCLUDING THE PROGRAM AUDITED FINANCIALS, INSURANCE COVERAGE, PERSONNEL AND OTHER MANAGEMENT POLICIES, ACCOUNTING SOFTWARE AND EMPLOYEE BENEFITS. THERE IS CONSIDERABLE POTENTIAL FOR ORGANIZATIONAL CHANGE THROUGH THE PEER REVIEW PROCESS. THE SUCCESS OF MLAC PEER REVIEW MODEL RESTS ON THE FACT THAT THE PEER REVIEWERS ARE VERY ADEPT IN IDENTIFYING PROGRAMS' CHALLENGES AND MAKING RECOMMENDATIONS THAT IMPROVE THE SUBSTANTIVE WORK AND MANAGERIAL PRACTICES OF PROGRAMS. THE INDIVIDUAL PROGRAM DIRECTORS REPORT ON WHETHER THEIR PROGRAMS HAVE IMPROVED BECAUSE OF PEER REVIEW WHILE MLAC HAS ALSO OBSERVED ORGANIZATIONAL SHIFTS SUCH AS INCREASED FUNDRAISING AND STAFF DIVERSITY. X X 0 0 0 0 0 0 0 0 0 LYNNE PARKER EXECUTIVE DIRECTOR 245013 0 0 0 0 0 37977 0 10343 0 293333 0 0 0 AZIM MAZAGONWALLA CFO (UNTIL 10/2024) 177867 0 0 0 0 0 27569 0 20453 0 225889 0 0 0 TOBEY JOHNSON TECHNOLOGY DIRECTOR 158188 0 0 0 0 0 24519 0 14846 0 197553 0 0 0 PATRICIA SWANSEY PROGRAM DIRECTOR 150698 0 0 0 0 0 23358 0 10343 0 184399 0 0 0 MICHAEL RAABE PROGRAM DIRECTOR 139902 0 0 0 0 0 21685 0 10654 0 172241 0 0 0 LAURA BOOTH PROGRAM DIRECTOR 140861 0 0 0 0 0 21834 0 1260 0 163955 0 0 0 WENDY VALENTINE PROGRAM DIRECTOR 118595 0 0 0 0 0 18382 0 14881 0 151858 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FIRST THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, CFO AND THE FISCAL MANAGER. THEN THE ENTIRE FINANCE COMMITTEE REVIEWS THE 990. THE 990 IS THEN SENT BY EMAIL ATTACHMENT OR PUBLISHED FOR THE BOARD ON THE WEBSITE WITH A NOTE THAT THE FINANCE COMMITTEE AND MANAGEMENT HAVE REVIEWED AND ACCEPTED THE 990. THE BOARD THEN HAS 5 DAYS TO RESPOND. FORM 990, PART VI, SECTION B, LINE 12C MLAC MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGH THEIR ANNUAL AUDIT. FORM 990, PART VI, SECTION B, LINE 15 WHEN DIRECTED BY THE BOARD, MLAC CONTRACTS WITH AN OUTSIDE FIRM TO PERFORM A SALARY STUDY. THE STUDY COMPARES SALARIES OF SAME SIZE ORGANIZATIONS AND POSITIONS. SALARY RANGE COMPARISONS AND RECOMMENDATIONS ARE PRESENTED TO THE BOARD BY THE CONSULTANT. THE BOARD VOTES ON CHANGES TO THE SALARY SCHEDULE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ANNUAL AUDITED FINANCIAL STATEMENTS ARE ALSO FILED WITH THE COMMONWEALTH OF MASSACHUSETTS. FORM 990, PART XII, LINE 2C: MLAC DID NOT CHANGE THEIR OVERSIGHT PROCESS IN THE FISCAL YEAR 2025.