MASSACHUSETTS LEGAL ASSISTANCE: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- MASSACHUSETTS LEGAL ASSISTANCE (EIN 04-2790762)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-14
- IRS object ID
- 201421349349305007
- Schema version
- 2012v2.1
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Timestamp | 2014-05-14T13:22:47-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042571780 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ALEXANDER ARONSON FINNING & CO PC | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 21 EAST MAIN STREET | AddressLine1 |
| City | WESTBOROUGH | City |
| State | MA | State |
| ZIP Code | 01581 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 042790762 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | MASSACHUSETTS LEGAL ASSISTANCE CORP | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | MASS | NameControl |
| Phone | 6173678544 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 WINTHROP SQUARE 2ND FLOOR | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02110 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | LONNIE A POWERS | Name |
| Title | EXECUTIVE DIRECTOR | Title |
| Phone | 6173678544 | Phone |
| Date Signed | 2014-05-12 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | SORIE KABA CPA | Name |
| PTIN | P01317106 | PTIN |
| Phone | 5083669100 | Phone |
| Date Prepared | 2014-05-01 | DatePrepared |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | LONNIE A POWERS | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 WINTHROP SQUARE 2ND FLOOR | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 02110 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 19457820 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | HTTP://WWW.MLAC.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 1983 | YearFormation |
| State Legal Domicile | MA | StateLegalDomicile |
| Activity Or Mission Description | 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. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 11 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 11 | NbrIndependentVotingMembers |
| Total Nbr Employees | 22 | TotalNbrEmployees |
| Total Nbr Volunteers | 7 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 15595278 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 18834681 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 285322 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 511264 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 11855 | InvestmentIncomePriorYear |
| Investment Income Current Year | 12367 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 66039 | OtherRevenuePriorYear |
| Other Revenue Current Year | 78608 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 15958494 | TotalRevenuePriorYear |
| Total Revenue Current Year | 19436920 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 13500188 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 15718927 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1275178 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1258123 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 903627 | OtherExpensePriorYear |
| Other Expenses Current Year | 1205325 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 15678993 | TotalExpensesPriorYear |
| Total Expenses Current Year | 18182375 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | 279501 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | 1254545 | RevenuesLessExpensesCY |
| Total Assets BOY | 2274541 | TotalAssetsBOY |
| Total Assets EOY | 5052534 | TotalAssetsEOY |
| Total Liabilities BOY | 808335 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 2331783 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | 1466206 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | 2720751 | NetAssetsOrFundBalancesEOY |
| Info In Schedule O Part III | X | InfoInScheduleOPartIII |
| Mission Description | 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. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 9779909 | Expense |
| Grants | 9779909 | Grants |
| Revenue | 217286 | Revenue |
| Description | GENERAL SUPPORT TO LEGAL SERVICE PROGRAM - MLAC AWARDS CONTRACTS TO ELIGIBLE NON-PROFIT ORGANIZATIONS IN MASSACHUSETTS WHICH PROVIDE LEGAL ASSISTANCE TO LOW INCOME CLIENTS IN CIVIL LEGAL MATTERS. | Description |
Activity2 Activity2
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 2437264 | Expense |
| Grants | 2437264 | Grants |
| Description | THE BATTERED WOMEN'S LEGAL ASSISTANCE PROJECT (BWLAP) OFFERS COMPREHENSIVE CIVIL LEGAL ASSISTANCE TO VICTIMS OF DOMESTIC VIOLENCE TO HELP THEM REBUILD THEIR LIVES SAFE FROM ABUSE. BWLAP ADVOCATES HANDLE COMPLEX FAMILY LAW CASES, INCLUDING CHILD CUSTODY AND VISITATION, PATERNITY, CHILD SUPPORT ENFORCEMENT AND DIVORCE. THEY ALSO ASSIST BATTERED WOMEN WITH OTHER LEGAL ISSUES ARISING FROM DOMESTIC VIOLENCE, SUCH AS SECURING HOUSING, HEALTH COVERAGE AND DOMESTIC VIOLENCE-BASED IMMIGRATION STATUS. | Description |
Activity3 Activity3
| Field | Value | IRS element (for citing) |
|---|---|---|
| Expense | 1794355 | Expense |
| Grants | 1770550 | Grants |
| Revenue | 37500 | Revenue |
| Description | DURING FISCAL YEAR 2013, THE MASSACHUSETTS ATTORNEY GENERAL'S OFFICE AWARDED MLAC A HOMECORPS GRANT IN THE AMOUNT OF $6,000,000 FOR A PERIOD OF 2 YEARS, TO BE AWARDED TO QUALIFYING LEGAL ORGANIZATIONS PROVIDING FORECLOSURE WORK IN THE COMMONWEALTH OF MASSACHUSETTS. | Description |
Activity Other ActivityOther (4 entries)
| ExpenseExpense | GrantsGrants | RevenueRevenue | DescriptionDescription |
|---|---|---|---|
| 1275934 | 105328 | 293978 | PROGRAM SERVICE INITIATIVES - ADVANCES COLLABORATION AMONG LEGAL AID PROGRAMS AND ENSURES THAT LIMITED RESOURCES ARE USED AS EFFECTIVELY AND EFFICIENTLY AS POSSIBLE. |
| 446980 | 446980 | THE MEDICARE ADVOCACY PROJECT OPERATES FROM LEGAL AID OFFICES ACROSS THE COMMONWEALTH ASSISTING ELDERS AND PERSONS WITH DISABILITIES IN OBTAINING THE MEDICARE AND MEDICARE-RELATED HEALTH INSURANCE COVERAGE TO WHICH THEY ARE ENTITLED. MAP ADVOCATES REPRESENT MEDICARE BENEFICIARIES WITH INDIVIDUAL ISSUES AND IN GROUPS TO ADDRESS POLICY ISSUES. | |
| 62008 | 62008 | MLAC PROVIDES ADMINISTRATIVE SERVICES FOR THE IOLTA COMMITTEE, WHICH OVERSEES THE DISBURSEMENT OF IOLTA FUNDS. | |
| 1178896 | 1178896 | THE DISABILITY BENEFITS PROJECT (DBP) WAS CREATED BY THE LEGISLATURE IN 1984 TO PROVIDE LEGAL ASSISTANCE TO LOW-INCOME MASSACHUSETTS RESIDENTS WHO HAVE BEEN WRONGLFULLY DENIED FEDERAL DISABILITY BENEFITS OR WHO HAVE HAD THEIR BENEFITS UNFAIRLY REDUCED OR TERMINATED BY THE SOCIAL SECURITY ADMINISTRATION. |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Other Program Service Exp | 2963818 | TotalOfOtherProgramServiceExp |
| Total Of Other Program Service Grnt | 1731204 | TotalOfOtherProgramServiceGrnt |
| Total Of Other Program Service Rev | 355986 | TotalOfOtherProgramServiceRev |
| Total Program Service Expense | 16975346 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 1 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 1 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 0 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 1 | ProfessionalFundraising |
| Fundraising Activities | 1 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 1 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 21 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Compliance With Backup Witholding | 1 | ComplianceWithBackupWitholding |
| Number Of Employees | 22 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 11 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 11 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 0 | MembersOrStockholders |
| Election Of Board Members | 0 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 1 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MA | StatesWhereCopyOfReturnIsFiled |
| Other Website | X | OtherWebsite |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FREDDY MATUTE FISCAL MANAGER | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6173678544 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 7 WINTHROP SQUARE 2ND FLOOR | AddressLine1 |
| City | BOSTON | City |
| State | MA | State |
| ZIP Code | 021101245 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (13 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation | Highest Compensated EmployeeHighestCompensatedEmployee |
|---|---|---|---|---|---|---|---|
| RAHSAAN D HALL ESQ | |||||||
| CHAIR | 1.00 | X | X | 0 | 0 | 0 | |
| MARTHA J KOSTER ESQ | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| MARIA MATOS | |||||||
| VICE CHAIR | 1.00 | X | X | 0 | 0 | 0 | |
| TIMOTHY LEE | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| TIMOTHY M LINNEHAN ESQ | |||||||
| TREASURER | 1.00 | X | X | 0 | 0 | 0 | |
| JUDITH MARTINEZ | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| MICHAEL D BADGER ESQ | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| WILLIAM C NEWMAN ESQ | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| MARIJANE BENNER BROWNE ESQ | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| MARTHA RUSH O'MARA ESQ | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| MARTIN V TOMASSIAN JR ESQ | |||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | ||
| LONNIE A POWERS | |||||||
| EXECUTIVE DIRECTOR | 35.00 | X | 141238 | 0 | 10593 | ||
| KARYN HARDING | |||||||
| TECHNOLOGY DIRECTOR | 35.00 | 108971 | 0 | 8173 | X | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 250209 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 18766 | TotalOtherCompensation |
| Number Individuals GT100 K | 2 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
| Number Of Contractors GT100 K | 0 | NumberOfContractorsGT100K |
| Fundraising Events | 84143 | FundraisingEvents |
| Government Grants | 13770550 | GovernmentGrants |
| All Other Contributions | 4979988 | AllOtherContributions |
| Total Contributions | 18834681 | TotalContributions |
Total Oth Program Service Revenue TotalOthProgramServiceRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 511264 | TotalRevenueColumn |
| Related Or Exempt Function Income | 511264 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 511264 | TotalProgramServiceRevenue |
Investment Income InvestmentIncome
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 12367 | TotalRevenueColumn |
| Exclusion | $12,367 | ExclusionAmount |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Income Fundraising Events | 0 | GrossIncomeFundraisingEvents |
| Cntrbtns Rprtd Fundraising Events | 84143 | CntrbtnsRprtdFundraisingEvents |
| Fundraising Direct Expenses | 20900 | FundraisingDirectExpenses |
Net Income From Fundraising Events NetIncomeFromFundraisingEvents
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -20900 | TotalRevenueColumn |
| Exclusion | -$20,900 | ExclusionAmount |
Other Revenue Misc OtherRevenueMisc
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description | MANAGEMENT FEES | Description |
| Business Code | 900099 | BusinessCode |
| Total Revenue Column | 99508 | TotalRevenueColumn |
| Related Or Exempt Function Income | 99508 | RelatedOrExemptFunctionIncome |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 99508 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 19436920 | TotalRevenueColumn |
| Related Or Exempt Function Income | 610772 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | -$8,533 | ExclusionAmount |
Grants To Domestic Orgs GrantsToDomesticOrgs
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 15718927 | Total |
| Program Services | 15718927 | ProgramServices |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 162820 | Total |
| Management And General | 162820 | ManagementAndGeneral |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 881312 | Total |
| Program Services | 481495 | ProgramServices |
| Management And General | 399817 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 87046 | Total |
| Program Services | 58348 | ProgramServices |
| Management And General | 28698 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 101243 | Total |
| Program Services | 41187 | ProgramServices |
| Management And General | 60056 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 25702 | Total |
| Program Services | 14043 | ProgramServices |
| Management And General | 11659 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 14483 | Total |
| Management And General | 14483 | ManagementAndGeneral |
Fees For Services Lobbying FeesForServicesLobbying
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 68000 | Total |
| Management And General | 68000 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 452780 | Total |
| Program Services | 305535 | ProgramServices |
| Management And General | 147245 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 357910 | Total |
| Program Services | 286114 | ProgramServices |
| Management And General | 71796 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 260150 | Total |
| Program Services | 65259 | ProgramServices |
| Management And General | 194891 | ManagementAndGeneral |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 20812 | Total |
| Program Services | 4438 | ProgramServices |
| Management And General | 16374 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 31190 | Total |
| Management And General | 31190 | ManagementAndGeneral |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 18182375 | Total |
| Program Services | 16975346 | ProgramServices |
| Management And General | 1207029 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Cash Non Interest Bearing CashNonInterestBearing
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 280339 | EOY |
Savings And Temp Cash Investments SavingsAndTempCashInvestments
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1580443 | BOY |
| EOY | 4081458 | EOY |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 629589 | BOY |
| EOY | 628338 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 3567 | BOY |
| EOY | 9438 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 1899552 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 1871813 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 38720 | BOY |
| EOY | 27739 | EOY |
Other Assets Total OtherAssetsTotal
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 22222 | BOY |
| EOY | 25222 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2274541 | BOY |
| EOY | 5052534 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 179757 | BOY |
| EOY | 235744 | EOY |
Grants Payable GrantsPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 628578 | BOY |
| EOY | 1129089 | EOY |
Deferred Revenue DeferredRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | 966950 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 808335 | BOY |
| EOY | 2331783 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Follow SFAS117 | X | FollowSFAS117 |
Unrestricted Net Assets UnrestrictedNetAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1466206 | BOY |
| EOY | 2720751 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 1466206 | BOY |
| EOY | 2720751 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 2274541 | BOY |
| EOY | 5052534 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | 1254545 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Accrual | X | MethodOfAccountingAccrual |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Governmental Unit170b1 Av | X | GovernmentalUnit170b1Av |
Schedule B IRS990ScheduleB
Contributor Info ContributorInfo
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor Number | RESTRICTED | ContributorNumber |
Contributor Name Business ContributorNameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor Address US ContributorAddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Aggregate Contributions | RESTRICTED | AggregateContributions |
Schedule C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Volunteers | 1 | Volunteers |
| Paid Staff Or Management | 1 | PaidStaffOrManagement |
| Media Advertisements | 0 | MediaAdvertisements |
| Mailings Members | 1 | MailingsMembers |
| Mailings Members | $1,026 | MailingsMembersAmount |
| Publications Or Broadcast | 1 | PublicationsOrBroadcast |
| Publications Or Broadcast | $1,458 | PublicationsOrBroadcastAmount |
| Grants Other Organizations | 0 | GrantsOtherOrganizations |
| Direct Contact Legislators | 1 | DirectContactLegislators |
| Direct Contact Legislators | $90,502 | DirectContactLegislatorsAmount |
| Rallies Demonstrations | 1 | RalliesDemonstrations |
| Rallies Demonstrations | $2,341 | RalliesDemonstrationsAmount |
| Other Activities | 0 | OtherActivities |
| Total Lobbying Expenditures IIB | 95327 | TotalLobbyingExpendituresIIB |
| Not Described In501c3 | 0 | NotDescribedIn501c3 |
Form990 Schedule C Part IV Form990ScheduleCPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | EXPLANATION OF LOBBYING ACTIVITIES: | Identifier |
| Return Reference | PART II-B, LINE 1: | ReturnReference |
| Explanation | 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. | Explanation |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 1808594 | OtherCostOrOtherBasis |
| Depreciation | 1808594 | Depreciation |
| Book Value | 0 | BookValue |
Other Land Buildings OtherLandBuildings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 90958 | OtherCostOrOtherBasis |
| Depreciation | 63219 | Depreciation |
| Book Value | 27739 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 27739 | TotalOfBookValueLandBuildings |
| Footnote In Part XIII | X | FootnoteInPartXIII |
| Tot Revenue Etc Audited Fincl Stmt | 19929723 | TotRevenueEtcAuditedFinclStmt |
| Donated Srvc And Use Of Facilities | 492803 | DonatedSrvcAndUseOfFacilities |
| Revenue Not Rptd F990 | 492803 | RevenueNotRptdF990 |
| Revenue Subtotal | 19436920 | RevenueSubtotal |
| Revenue Not Rptd On Fin Stmt | 0 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 19436920 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 18675178 | TotExpensesEtcAuditedFinclStmt |
| Donated Services Use Of Facilities | 492803 | DonatedServicesUseOfFacilities |
| Expenses Not Rptd F990 | 492803 | ExpensesNotRptdF990 |
| Expenses Subtotal | 18182375 | ExpensesSubtotal |
| Expenses Not Rptd On Fin Stmt | 0 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 18182375 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48: | Identifier |
| Return Reference | PART X, LINE 2: | ReturnReference |
| Explanation | MASSACHUSETTS LEGAL ASSISTANCE CORPORATION (MLAC) FOLLOWS THE U.S. GAAP STANDARDS FOR ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH REQUIRES MLAC TO REPORT ANY UNCERTAIN TAX POSITIONS AND TO ADJUST ITS FINANCIAL STATEMENTS FOR THE IMPACT THEREOF. AS OF JUNE 30, 2013, MLAC DETERMINED THAT THEY HAD NO MATERIAL UNRECOGNIZED TAX BENEFITS TO REPORT. MLAC FILES INFORMATION RETURNS IN THE UNITED STATES (FEDERAL) AND MASSACHUSETTS (STATE) JURISDICTIONS. THESE RETURNS ARE GENERALLY SUBJECT TO EXAMINATION BY TAX AUTHORITIES FOR THE LAST THREE YEARS. | Explanation |
Schedule G IRS990ScheduleG
| Field | Value | IRS element (for citing) |
|---|---|---|
| Mail Solicitations | X | MailSolicitations |
| Email Solicitations | X | EmailSolicitations |
| Phone Solicitations | X | PhoneSolicitations |
| In Person Solicitations | X | InPersonSolicitations |
| Agreement Ref Fundraising | 0 | AgreementRefFundraising |
| Licensed States | MA | LicensedStates |
Events Information EventsInformation
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Event1 | 30TH ANNIVERSARY CELEBRATION | NameOfEvent1 |
| Gross Receipts Event1 | 84143 | GrossReceiptsEvent1 |
| Charitable Contributions Event1 | 84143 | CharitableContributionsEvent1 |
| Food And Beverage Event1 | 2936 | FoodAndBeverageEvent1 |
| Other Direct Expenses Event1 | 17964 | OtherDirectExpensesEvent1 |
| Gross Receipts Total | 84143 | GrossReceiptsTotal |
| Charitable Contributions Total | 84143 | CharitableContributionsTotal |
| Food And Beverage Total Events | 2936 | FoodAndBeverageTotalEvents |
| Other Direct Expenses Total Events | 17964 | OtherDirectExpensesTotalEvents |
| Direct Expense Summary Events | 20900 | DirectExpenseSummaryEvents |
| Net Income Summary | -20900 | NetIncomeSummary |
Schedule I IRS990ScheduleI
| Field | Value | IRS element (for citing) |
|---|---|---|
| Records Maintained | 1 | RecordsMaintained |
Recipient Table RecipientTable (16 entries)
| Address Line1AddressUS/AddressLine1 | CityAddressUS/City | StateAddressUS/State | ZIP CodeAddressUS/ZIPCode | EIN Of RecipientEINOfRecipient | IRC SectionIRCSection | Amount Of Cash GrantAmountOfCashGrant | Purpose Of GrantPurposeOfGrant |
|---|---|---|---|---|---|---|---|
| CHILDRENS LAW CENTER OF MASSACHUSETTS | |||||||
| 298 UNION STREET | LYNN | MA | 01901 | 042622153 | 501 C (3) | 103108 | TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS |
| CENTER FOR LAW AND EDUCATION | |||||||
| 99 CHAUNCEY STREET | BOSTON | MA | 02111 | 042594077 | 501 C (3) | 146965 | TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS |
| COMMUNITY LEGAL SERVICES AND COUNSELING CENTER | |||||||
| 1 WEST STREET | CAMBRIDGE | MA | 02139 | 042470335 | 501 C (3) | 97888 | TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS |
| CENTER FOR PUBLIC REPRESENTATION | |||||||
| 22 GREEN STREET | NORTHAMPTON | MA | 01060 | 042760470 | 501 C (3) | 195890 | TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS |
| DISABILITY LAW CENTER | |||||||
| 11 BEACON STREET SUITE 925 | BOSTON | MA | 02108 | 042741869 | 501 C (3) | 366504 | TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS |
| GREATER BOSTON LEGAL SERVICES | |||||||
| 197 FRIEND STREET | BOSTON | MA | 02114 | 042103907 | 501 C (3) | 4251782 | TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS |
| COMMUNITY LEGAL AID | |||||||
| 405 MAIN STREET | WORCESTER | MA | 01608 | 042446242 | 501 C (3) | 3729150 | TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS |
| MASSACHUSETTS ADVOCATES FOR CHILDREN | |||||||
| 25 KINGSTON STREET | BOSTON | MA | 02111 | 042488456 | 501 C (3) | 71482 | TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS |
| PRISONERS LEGAL SERVICES | |||||||
| 10 WINTHROP SQUARE | BOSTON | MA | 02111 | 042523362 | 501 C (3) | 120137 | TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS |
| MASSACHUSETTS LAW REFORM INSTITUTE | |||||||
| 99 CHAUNCY STREET SUITE 500 | BOSTON | MA | 02111 | 046004303 | 501 C (3) | 1594106 | TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS |
| NATIONAL CONSUMER LAW CENTER | |||||||
| 7 WINTHROP SQUARE 4TH FLOOR | BOSTON | MA | 02111 | 042488502 | 501 C (3) | 400938 | TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS |
| NEIGHBORHOOD LEGAL SERVICES | |||||||
| 181 UNION STREET | LYNN | MA | 01901 | 042430192 | 501 C (3) | 1772570 | TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS |
| SOUTH COASTAL COUNTIES LEGAL SERVICES | |||||||
| PO BOX 2507 | FALL RIVER | MA | 02722 | 043330280 | 501 C (3) | 2111827 | TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS |
| METRO WEST LEGAL SERVICES | |||||||
| 63 FOUNTAIN STREET SUITE 304 | FRAMINGHAM | MA | 01702 | 043177488 | 501 C (3) | 592750 | TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS |
| MERRIMACK VALLEY LEGAL SERVICES | |||||||
| 35 JOHN STREET | LOWELL | MA | 01852 | 237381007 | 501 C (3) | 151090 | TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS |
| VOLUNTEER LAWYERS PROJECT | |||||||
| 99 CHAUNCEY STREET | BOSTON | MA | 02111 | 222486215 | 501 C (3) | 12740 | TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Nbr Of501 C3 And Govt Grants | 16 | TotalNbrOf501C3AndGovtGrants |
| Total Nbr Of Other Organizations | 0 | TotalNbrOfOtherOrganizations |
Form990 Schedule I Part IV Form990ScheduleIPartIV
| Field | Value | IRS element (for citing) |
|---|---|---|
| Identifier | PROCEDURE FOR MONITORING GRANTS IN THE U.S.: | Identifier |
| Return Reference | PART I, LINE 2: | ReturnReference |
| Explanation | SCHEDULE I, PART I, LINE 2: THE MASSACHUSETTS LEGAL ASSISTANCE CORPORATION (MLAC) MONITORS SEVERAL OF ITS GRANTEES IN A GEOGRAPHIC REGION OF THE STATE 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 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 DIRECTOR 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 DIRECTOR 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 | Explanation |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (5 entries)
| Return ReferenceReturnReference | ExplanationExplanation |
|---|---|
| FORM 990, PART VI, SECTION B, LINE 11 | FIRST THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE FISCAL DIRECTOR. 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 | EVERY THREE YEARS OR 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 FORM 990 AVAILABLE TO THE PUBLIC VIA WWW.GUIDESTAR.ORG. 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 | MASSACHUSETTS LEGAL ASSISTANCE CORPORATION DID NOT CHANGE ANY OF THEIR OVERSIGHT PROCESSES IN FY2013. |