FURP.ORG / PUBLIC DATA EXPLORER

MASSACHUSETTS LEGAL ASSISTANCE: Form 990, tax year 2010

View the entire original 990 at ProPublica ↗

Organization
MASSACHUSETTS LEGAL ASSISTANCE (EIN 04-2790762)
Tax period
2010-07-01 to 2011-06-30
Filed
2011-11-09
IRS object ID
201113139349302501
Schema version
2010v3.4
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

FieldValueIRS element (for citing)
Timestamp2011-11-09T13:50:39-06:00Timestamp
Tax Period End Date2011-06-30TaxPeriodEndDate

Preparer Firm PreparerFirm

Preparer Firm Business Name PreparerFirmBusinessName

FieldValueIRS element (for citing)
Business Name Line1ALEXANDER ARONSON FINNING & CO PCBusinessNameLine1

Preparer Firm US Address PreparerFirmUSAddress

FieldValueIRS element (for citing)
Address Line121 EAST MAIN STREETAddressLine1
CityWESTBOROUGHCity
StateMAState
ZIP Code01581ZIPCode
FieldValueIRS element (for citing)
Return Type990ReturnType
Tax Period Begin Date2010-07-01TaxPeriodBeginDate

Filer Filer

FieldValueIRS element (for citing)
EIN042790762EIN

Name Name

FieldValueIRS element (for citing)
Business Name Line1MASSACHUSETTS LEGAL ASSISTANCE CORPBusinessNameLine1
FieldValueIRS element (for citing)
Name ControlMASSNameControl
Phone6173678544Phone

US Address USAddress

FieldValueIRS element (for citing)
Address Line17 WINTHROP SQUARE 2ND FLOORAddressLine1
CityBOSTONCity
StateMAState
ZIP Code02110ZIPCode

Officer Officer

FieldValueIRS element (for citing)
NameLONNIE A POWERSName
TitleEXECUTIVE DIRECTORTitle
Phone6173678544Phone
Date Signed2011-11-08DateSigned
Authorize Third Party1AuthorizeThirdParty

Preparer Preparer

FieldValueIRS element (for citing)
NameSORIE M KABA CPAName
Phone5083669100Phone
FieldValueIRS element (for citing)
Tax Year2010TaxYear
Build TS2016-03-07 17:11:31ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Name Of Principal Officer PersonLONNIE A POWERSNameOfPrincipalOfficerPerson

Address Principal Officer US AddressPrincipalOfficerUS

FieldValueIRS element (for citing)
Address Line17 WINTHROP SQUARE 2ND FLOORAddressLine1
CityBOSTONCity
StateMAState
ZIP Code02110ZIPCode
FieldValueIRS element (for citing)
Gross Receipts15837378GrossReceipts
Group Return For Affiliates0GroupReturnForAffiliates
Organization501c3XOrganization501c3
Web SiteHTTP://WWW.MLAC.ORGWebSite
Type Of Organization CorporationXTypeOfOrganizationCorporation
Year Formation1983YearFormation
State Legal DomicileMAStateLegalDomicile
Activity Or Mission DescriptionTHE 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 Body11NbrVotingMembersGoverningBody
Nbr Independent Voting Members11NbrIndependentVotingMembers
Total Nbr Employees22TotalNbrEmployees
Total Nbr Volunteers0TotalNbrVolunteers
Total Gross UBI0TotalGrossUBI
Net Unrelated Business Txbl Income0NetUnrelatedBusinessTxblIncome
Contributions Grants Prior Year15348997ContributionsGrantsPriorYear
Contributions Grants Current Year15570409ContributionsGrantsCurrentYear
Program Service Revenue Prior Year89495ProgramServiceRevenuePriorYear
Program Service Revenue CY184885ProgramServiceRevenueCY
Investment Income Prior Year14575InvestmentIncomePriorYear
Investment Income Current Year10501InvestmentIncomeCurrentYear
Other Revenue Prior Year71383OtherRevenuePriorYear
Other Revenue Current Year71583OtherRevenueCurrentYear
Total Revenue Prior Year15524450TotalRevenuePriorYear
Total Revenue Current Year15837378TotalRevenueCurrentYear
Grants And Similar Amnts Prior Year12817780GrantsAndSimilarAmntsPriorYear
Grants And Similar Amnts CY13038618GrantsAndSimilarAmntsCY
Benefits Paid To Members Prior Year0BenefitsPaidToMembersPriorYear
Benefits Paid To Members CY0BenefitsPaidToMembersCY
Salaries Etc Prior Year1435723SalariesEtcPriorYear
Salaries Etc Current Year1317303SalariesEtcCurrentYear
Total Prof Fundrsng Exp Prior Year0TotalProfFundrsngExpPriorYear
Total Prof Fundrsng Exp CY0TotalProfFundrsngExpCY
Total Fundrsng Exp Current Year0TotalFundrsngExpCurrentYear
Other Expense Prior Year1092789OtherExpensePriorYear
Other Expenses Current Year901343OtherExpensesCurrentYear
Total Expenses Prior Year15346292TotalExpensesPriorYear
Total Expenses Current Year15257264TotalExpensesCurrentYear
Revenues Less Expenses Prior Year178158RevenuesLessExpensesPriorYear
Revenues Less Expenses CY580114RevenuesLessExpensesCY
Total Assets BOY1694534TotalAssetsBOY
Total Assets EOY1968916TotalAssetsEOY
Total Liabilities BOY1087943TotalLiabilitiesBOY
Total Liabilities EOY782211TotalLiabilitiesEOY
Net Assets Or Fund Balances BOY606591NetAssetsOrFundBalancesBOY
Net Assets Or Fund Balances EOY1186705NetAssetsOrFundBalancesEOY
Info In Schedule O Part IIIXInfoInScheduleOPartIII
Mission DescriptionTHE 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 Services0SignificantNewProgramServices
Significant Change0SignificantChange
Expense8747823Expense
Grants8715250Grants
DescriptionGENERAL 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

FieldValueIRS element (for citing)
Expense2446190Expense
Grants2437261Grants
DescriptionTHE 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

FieldValueIRS element (for citing)
Expense1183217Expense
Grants1178898Grants
DescriptionTHE DISABILITY BENEFITS PROJECT (DBP) WAS CREATED BY THE LEGISLATURE IN 1984 TO PROVIDE LEGAL ASSISTANCE TO LOW-INCOME MASSACHUSETTS RESIDENTS WHO HAVE BEEN WRONGFULLY DENIED FEDERAL DISABILITY BENEFITS OR WHO HAVE HAD THEIR BENEFITS UNFAIRLY REDUCED OR TERMINATED BY THE SOCIAL SECURITY ADMINISTRATION.Description

Activity Other ActivityOther (3 entries)

ExpenseExpenseGrantsGrantsRevenueRevenueDescriptionDescription
1148882175090190164TECHNICAL ASSISTANCE - ADVANCES COLLABORATION AMONG LEGAL AID PROGRAMS AND ENSURES THAT LIMITED RESOURCES ARE USED AS EFFECTIVELY AND EFFICIENTLY AS POSSIBLE.
5340685321190THE 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.
66304066304MLAC PROVIDES ADMINISTRATIVE SERVICES FOR THE IOLTA COMMITTEE, WHICH OVERSEES THE DISBURSEMENT OF IOLTA FUNDS.
FieldValueIRS element (for citing)
Total Of Other Program Service Exp1749254TotalOfOtherProgramServiceExp
Total Of Other Program Service Grnt707209TotalOfOtherProgramServiceGrnt
Total Of Other Program Service Rev256468TotalOfOtherProgramServiceRev
Total Program Service Expense14126484TotalProgramServiceExpense
Described In501 C31DescribedIn501C3
Schedule B Required1ScheduleBRequired
Political Activities0PoliticalActivities
Lobbying Activities1LobbyingActivities
Subject To Proxy Tax0SubjectToProxyTax
Donor Advised Funds0DonorAdvisedFunds
Conservation Easements0ConservationEasements
Collections Of Art0CollectionsOfArt
Credit Counseling0CreditCounseling
Term Or Permanent Endowments0TermOrPermanentEndowments
Report Land Bldg Equip1ReportLandBldgEquip
Report Invest Oth Securities0ReportInvestOthSecurities
Report Prog Rel Invest0ReportProgRelInvest
Report Other Assets0ReportOtherAssets
Report Other Liabilities0ReportOtherLiabilities
Report Fin48 Footnote0ReportFin48Footnote
Independent Audit Financial Stmt1IndependentAuditFinancialStmt
Consolidated Audit Financial Stmt0ConsolidatedAuditFinancialStmt
School0School
Foreign Office0ForeignOffice
Foreign Activities0ForeignActivities
More Than5000 K To Organizations0MoreThan5000KToOrganizations
More Than5000 K To Individuals0MoreThan5000KToIndividuals
Professional Fundraising0ProfessionalFundraising
Fundraising Activities0FundraisingActivities
Gaming0Gaming
Hospital0Hospital
Grants To Organizations1GrantsToOrganizations
Grants To Individuals0GrantsToIndividuals
Schedule J Required0ScheduleJRequired
Tax Exempt Bonds0TaxExemptBonds
Excess Benefit Transaction0ExcessBenefitTransaction
Prior Excess Benefit Transaction0PriorExcessBenefitTransaction
Loan To Officer Or DQP0LoanToOfficerOrDQP
Grant To Related Person0GrantToRelatedPerson
Bsnss Rltnshp With Organization0BsnssRltnshpWithOrganization
Bsnss Rltnshp Thru Family Member0BsnssRltnshpThruFamilyMember
Officer Entity With Bsnss Rltnshp0OfficerEntityWithBsnssRltnshp
Deductible Non Cash Contributions0DeductibleNonCashContributions
Deductible Contributions Of Art0DeductibleContributionsOfArt
Terminated0Terminated
Partial Liquidation0PartialLiquidation
Disregarded Entity0DisregardedEntity
Related Entity0RelatedEntity
Related Org Controlled Entity0RelatedOrgControlledEntity
Transaction Related Entity0TransactionRelatedEntity
Transfers To Exempt Non Chrtbl Org0TransfersToExemptNonChrtblOrg
Activities Conducted Partnership0ActivitiesConductedPartnership
Schedule O Required1ScheduleORequired
Number Forms Transmitted With109617NumberFormsTransmittedWith1096
Number W2 G Included0NumberW2GIncluded
Number Of Employees22NumberOfEmployees
Employment Tax Returns Filed1EmploymentTaxReturnsFiled
Unrelated Business Income0UnrelatedBusinessIncome
Foreign Financial Account0ForeignFinancialAccount
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTrans
Taxable Party Notification0TaxablePartyNotification
Non Deductible Contributions0NonDeductibleContributions
Quid Pro Quo Contributions0QuidProQuoContributions
Form8282 Property Disposed Of0Form8282PropertyDisposedOf
Funds To Pay Premiums0FundsToPayPremiums
Premiums Paid0PremiumsPaid
Taxable Distributions0TaxableDistributions
Distribution To Donor0DistributionToDonor
Indoor Tanning Services0IndoorTanningServices
Info In Schedule O Part VIXInfoInScheduleOPartVI
Nbr Voting Governing Body Members11NbrVotingGoverningBodyMembers
Number Independent Voting Members11NumberIndependentVotingMembers
Family Or Business Relationship0FamilyOrBusinessRelationship
Delegation Of Management Duties0DelegationOfManagementDuties
Changes To Organizing Docs0ChangesToOrganizingDocs
Material Diversion Or Misuse0MaterialDiversionOrMisuse
Members Or Stockholders0MembersOrStockholders
Election Of Board Members0ElectionOfBoardMembers
Decisions Subject To Approval0DecisionsSubjectToApproval
Minutes Of Governing Body1MinutesOfGoverningBody
Minutes Of Committees1MinutesOfCommittees
Officer Mailing Address0OfficerMailingAddress
Local Chapters0LocalChapters
Form990 Provided To Governing Body1Form990ProvidedToGoverningBody
Conflict Of Interest Policy1ConflictOfInterestPolicy
Annual Disclosure Covered Persons1AnnualDisclosureCoveredPersons
Regular Monitoring Enforcement1RegularMonitoringEnforcement
Whistleblower Policy1WhistleblowerPolicy
Document Retention Policy1DocumentRetentionPolicy
Compensation Process CEO1CompensationProcessCEO
Compensation Process Other1CompensationProcessOther
Investment In Joint Venture0InvestmentInJointVenture
States Where Copy Of Return Is FiledMAStatesWhereCopyOfReturnIsFiled
Own WebsiteXOwnWebsite
Other WebsiteXOtherWebsite
Upon RequestXUponRequest

The Books Are In Care Of TheBooksAreInCareOf

Name Business NameBusiness

FieldValueIRS element (for citing)
Business Name Line1MARY DOYON DIRECTOR OF FINANCEBusinessNameLine1
FieldValueIRS element (for citing)
Telephone Number6173678544TelephoneNumber

Address US AddressUS

FieldValueIRS element (for citing)
Address Line17 WINTHROP SQUARE 2ND FLOORAddressLine1
CityBOSTONCity
StateMAState
ZIP Code021101245ZIPCode

Form990 Part VII Section A Form990PartVIISectionA (13 entries)

TitleTitleAverage Hours Per WeekAverageHoursPerWeekIndividual Trustee Or DirectorIndividualTrusteeOrDirectorReportable Comp From OrganizationReportableCompFromOrganizationReportable Comp From Related OrgsReportableCompFromRelatedOrgsOther CompensationOtherCompensationOfficerOfficerHighest Compensated EmployeeHighestCompensatedEmployee
MARTHA J KOSTER ESQ
BOARD MEMBER1.00X000
JUDITH MARTINEZ
BOARD MEMBER1.00X000
MARIA MATOS
VICE CHAIR1.00X000X
TIMOTHY M LINNEHAN ESQ
TREASURER1.00X000X
MARTHA RUSH O'MARA ESQ
BOARD MEMBER1.00X000
RAHSAAN D HALL ESQ
CHAIR1.00X000X
WILLIAM C NEWMAN ESQ
BOARD MEMBER1.00X000
MARTIN V TOMASSIAN JR ESQ
BOARD MEMBER1.00X000
MICHAEL D BADGER ESQ
BOARD MEMBER1.00X000
MARIJANE BENNER BROWNE ESQ
BOARD MEMBER1.00X000
JACQUELINE FARROW
BOARD MEMBER1.00X000
LONNIE A POWERS
EXECUTIVE DIRECTOR35.0013129409874X
KARYN HARDING
DIRECTOR OF TECHNOLOGY35.0010443407833X
FieldValueIRS element (for citing)
Total Reportable Comp From Org235728TotalReportableCompFromOrg
Total Reportable Comp Frm Rltd Orgs0TotalReportableCompFrmRltdOrgs
Total Other Compensation17707TotalOtherCompensation
Number Individuals GT100 K2NumberIndividualsGT100K
Formers Listed0FormersListed
Total Comp GT150 K0TotalCompGT150K
Compensation From Other Sources0CompensationFromOtherSources
Number Of Contractors GT100 K0NumberOfContractorsGT100K
Government Grants9500000GovernmentGrants
All Other Contributions6070409AllOtherContributions
Total Contributions15570409TotalContributions

Total Oth Program Service Revenue TotalOthProgramServiceRevenue

FieldValueIRS element (for citing)
Total Revenue Column184885TotalRevenueColumn
Related Or Exempt Function Income184885RelatedOrExemptFunctionIncome
FieldValueIRS element (for citing)
Total Program Service Revenue184885TotalProgramServiceRevenue

Investment Income InvestmentIncome

FieldValueIRS element (for citing)
Total Revenue Column10501TotalRevenueColumn
Exclusion$10,501ExclusionAmount

Other Revenue Misc OtherRevenueMisc (2 entries)

DescriptionDescriptionBusiness CodeBusinessCodeTotal Revenue ColumnTotalRevenueColumnRelated Or Exempt Function IncomeRelatedOrExemptFunctionIncome
MANAGEMENT FEES9000996630466304
OTHER INCOME90009952795279
FieldValueIRS element (for citing)
Total Other Revenue71583TotalOtherRevenue

Total Revenue TotalRevenue

FieldValueIRS element (for citing)
Total Revenue Column15837378TotalRevenueColumn
Related Or Exempt Function Income256468RelatedOrExemptFunctionIncome
Unrelated Business Revenue0UnrelatedBusinessRevenue
Exclusion$10,501ExclusionAmount

Grants To Domestic Orgs GrantsToDomesticOrgs

FieldValueIRS element (for citing)
Total13038618Total
Program Services13038618ProgramServices

Comp Current Officers Directors CompCurrentOfficersDirectors

FieldValueIRS element (for citing)
Total157796Total
Management And General157796ManagementAndGeneral

Other Salaries And Wages OtherSalariesAndWages

FieldValueIRS element (for citing)
Total917279Total
Program Services504566ProgramServices
Management And General412713ManagementAndGeneral

Pension Plan Contributions PensionPlanContributions

FieldValueIRS element (for citing)
Total93742Total
Program Services61877ProgramServices
Management And General31865ManagementAndGeneral

Other Employee Benefits OtherEmployeeBenefits

FieldValueIRS element (for citing)
Total116736Total
Program Services47341ProgramServices
Management And General69395ManagementAndGeneral

Payroll Taxes PayrollTaxes

FieldValueIRS element (for citing)
Total31750Total
Program Services15280ProgramServices
Management And General16470ManagementAndGeneral

Fees For Services Accounting FeesForServicesAccounting

FieldValueIRS element (for citing)
Total16706Total
Management And General16706ManagementAndGeneral

Fees For Services Lobbying FeesForServicesLobbying

FieldValueIRS element (for citing)
Total66000Total
Management And General66000ManagementAndGeneral

Fees For Services Other FeesForServicesOther

FieldValueIRS element (for citing)
Total319312Total
Program Services235213ProgramServices
Management And General84099ManagementAndGeneral

Office Expenses OfficeExpenses

FieldValueIRS element (for citing)
Total169325Total
Program Services101419ProgramServices
Management And General67906ManagementAndGeneral

Occupancy Occupancy

FieldValueIRS element (for citing)
Total269201Total
Program Services69058ProgramServices
Management And General200143ManagementAndGeneral

Travel Travel

FieldValueIRS element (for citing)
Total13029Total
Program Services5342ProgramServices
Management And General7687ManagementAndGeneral

Depreciation Depletion DepreciationDepletion

FieldValueIRS element (for citing)
Total47770Total
Program Services47770ProgramServices

Total Functional Expenses TotalFunctionalExpenses

FieldValueIRS element (for citing)
Total15257264Total
Program Services14126484ProgramServices
Management And General1130780ManagementAndGeneral
Fundraising0Fundraising

Savings And Temp Cash Investments SavingsAndTempCashInvestments

FieldValueIRS element (for citing)
BOY1121160BOY
EOY1328953EOY

Accounts Receivable AccountsReceivable

FieldValueIRS element (for citing)
BOY453579BOY
EOY531011EOY

Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges

FieldValueIRS element (for citing)
BOY10441BOY
EOY3884EOY
FieldValueIRS element (for citing)
Land Buildings Equipment Basis1910615LandBuildingsEquipmentBasis
Land Bldg Equipment Accum Deprec1836219LandBldgEquipmentAccumDeprec

Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet

FieldValueIRS element (for citing)
BOY78682BOY
EOY74396EOY

Other Assets Total OtherAssetsTotal

FieldValueIRS element (for citing)
BOY30672BOY
EOY30672EOY

Total Assets TotalAssets

FieldValueIRS element (for citing)
BOY1694534BOY
EOY1968916EOY

Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses

FieldValueIRS element (for citing)
BOY158817BOY
EOY174530EOY

Grants Payable GrantsPayable

FieldValueIRS element (for citing)
BOY529126BOY
EOY607681EOY

Unsecured Notes Loans Payable UnsecuredNotesLoansPayable

FieldValueIRS element (for citing)
BOY400000BOY

Total Liabilities TotalLiabilities

FieldValueIRS element (for citing)
BOY1087943BOY
EOY782211EOY
FieldValueIRS element (for citing)
Follow SFAS117XFollowSFAS117

Unrestricted Net Assets UnrestrictedNetAssets

FieldValueIRS element (for citing)
BOY603091BOY
EOY1186705EOY

Temporarily Restricted Net Assets TemporarilyRestrictedNetAssets

FieldValueIRS element (for citing)
BOY3500BOY
EOY0EOY

Total Net Assets Fund Balances TotalNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY606591BOY
EOY1186705EOY

Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances

FieldValueIRS element (for citing)
BOY1694534BOY
EOY1968916EOY
FieldValueIRS element (for citing)
Reconcilation Revenue Expenses580114ReconcilationRevenueExpenses
Reconcilation Other Changes0ReconcilationOtherChanges
Method Of Accounting AccrualXMethodOfAccountingAccrual
Accountant Compile Or Review0AccountantCompileOrReview
FS Audited1FSAudited
Audit Committee1AuditCommittee
Financial Statement SeparateXFinancialStatementSeparate
Federal Grant Audit Required0FederalGrantAuditRequired

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Governmental Unit170b1 AvXGovernmentalUnit170b1Av

Schedule B IRS990ScheduleB

Contributor Info ContributorInfo

FieldValueIRS element (for citing)
Contributor NumberRESTRICTEDContributorNumber

Contributor Name Business ContributorNameBusiness

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor Address US ContributorAddressUS

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Aggregate ContributionsRESTRICTEDAggregateContributions

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers1Volunteers
Paid Staff Or Management1PaidStaffOrManagement
Media Advertisements0MediaAdvertisements
Mailings Members1MailingsMembers
Mailings Members$945MailingsMembersAmount
Publications Or Broadcast1PublicationsOrBroadcast
Publications Or Broadcast$946PublicationsOrBroadcastAmount
Grants Other Organizations0GrantsOtherOrganizations
Direct Contact Legislators1DirectContactLegislators
Direct Contact Legislators$69,679DirectContactLegislatorsAmount
Rallies Demonstrations1RalliesDemonstrations
Rallies Demonstrations$3,876RalliesDemonstrationsAmount
Other Activities0OtherActivities
Total Lobbying Expenditures IIB75446TotalLobbyingExpendituresIIB
Not Described In501c30NotDescribedIn501c3

Schedule D IRS990ScheduleD

Equipment Equipment

FieldValueIRS element (for citing)
Other Cost Or Other Basis1808452OtherCostOrOtherBasis
Depreciation1802430Depreciation
Book Value6022BookValue

Other Land Buildings OtherLandBuildings

FieldValueIRS element (for citing)
Other Cost Or Other Basis102163OtherCostOrOtherBasis
Depreciation33789Depreciation
Book Value68374BookValue
FieldValueIRS element (for citing)
Total Of Book Value Land Buildings74396TotalOfBookValueLandBuildings
Total Revenue15837378TotalRevenue
Total Expenses15257264TotalExpenses
Excess Or Deficit For Year580114ExcessOrDeficitForYear
Total Adjustments0TotalAdjustments
Excess Or Deficit Per FS580114ExcessOrDeficitPerFS
Tot Revenue Etc Audited Fincl Stmt15868125TotRevenueEtcAuditedFinclStmt
Donated Srvc And Use Of Facilities30747DonatedSrvcAndUseOfFacilities
Revenue Not Rptd F99030747RevenueNotRptdF990
Revenue Subtotal15837378RevenueSubtotal
Revenue Not Rptd On Fin Stmt0RevenueNotRptdOnFinStmt
Total Revenue Per Form99015837378TotalRevenuePerForm990
Tot Expenses Etc Audited Fincl Stmt15288011TotExpensesEtcAuditedFinclStmt
Donated Services Use Of Facilities30747DonatedServicesUseOfFacilities
Expenses Not Rptd F99030747ExpensesNotRptdF990
Expenses Subtotal15257264ExpensesSubtotal
Expenses Not Rptd On Fin Stmt0ExpensesNotRptdOnFinStmt
Total Expenses Per Form99015257264TotalExpensesPerForm990

Form990 Schedule D Part XIV Form990ScheduleDPartXIV

FieldValueIRS element (for citing)
ExplanationMLAC 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, 2011, 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 I IRS990ScheduleI

FieldValueIRS element (for citing)
Records Maintained1RecordsMaintained

Recipient Table RecipientTable (15 entries)

Address Line1AddressUS/AddressLine1CityAddressUS/CityStateAddressUS/StateZIP CodeAddressUS/ZIPCodeEIN Of RecipientEINOfRecipientIRC SectionIRCSectionAmount Of Cash GrantAmountOfCashGrantPurpose Of GrantPurposeOfGrant
CHILDRENS LAW CENTER OF MASSACHUSETTS
298 UNION STREETLYNNMA01901042622153501 C (3)89290TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS
CENTER FOR LAW AND EDUCATION
99 CHAUNCEY STREETBOSTONMA02111042594077501 C (3)86272TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS
COMMUNITY LEGAL SERVICES AND COUNSELING CENTER
1 WEST STREETCAMBRIDGEMA02139042470335501 C (3)98102TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS
CENTER FOR PUBLIC REPRESENTATION
22 GREEN STREETNORTHAMPTONMA01060042760470501 C (3)177171TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS
DISABILITY LAW CENTER
11 BEACON STREET SUITE 925BOSTONMA02108042741869501 C (3)345054TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS
GREATER BOSTON LEGAL SERVICES
197 FRIEND STREETBOSTONMA02114042103907501 C (3)3658305TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS
MASSACHUSETTS ADVOCATES FOR CHILDREN
25 KINGSTON STREETBOSTONMA02111042488456501 C (3)63592TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS
PRISONERS LEGAL SERVICES
10 WINTHROP SQUAREBOSTONMA02111042523362501 C (3)106518TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS
MASSACHUSETTS LAW REFORM INSTITUTE
99 CHAUNCY STREET SUITE 500BOSTONMA02111046004303501 C (3)1482642TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS
NATIONAL CONSUMER LAW CENTER
7 WINTHROP SQUARE 4TH FLOORBOSTONMA02111042488502501 C (3)80500TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS
NEIGHBORHOOD LEGAL SERVICES
37 FRIEND STREETLYNNMA01902042430192501 C (3)1488756TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS
SOUTH COASTAL COUNTIES LEGAL SERVICES
PO BOX 2507FALL RIVERMA02722043330280501 C (3)1842476TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS
METRO WEST LEGAL SERVICES
63 FOUNTAIN STREET SUITE 304FRAMINGHAMMA01702043177488501 C (3)434468TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS
WESTERN MASSACHUSETTS LEGAL SERVICES
ONE MONARCH PLACESPRINGFIELDMA01144042506744501 C (3)1667180TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS
LEGAL ASSISTANCE CORPORATION OF CENTRAL MASSACHUSETTS
405 MAIN STREETWORCESTERMA01608042446242501 C (3)1291261TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS
FieldValueIRS element (for citing)
Total Nbr Of501 C3 And Govt Grants14TotalNbrOf501C3AndGovtGrants
Total Nbr Of Other Organizations14TotalNbrOfOtherOrganizations

Form990 Schedule I Part IV Form990ScheduleIPartIV

FieldValueIRS element (for citing)
IdentifierPROCEDURE FOR MONITORING GRANTS IN THE U.S.:Identifier
Return ReferencePART I, LINE 2:ReturnReference
ExplanationSCHEDULE I, PART I, LINE 2: THE MASSACHUSETTS LEGAL ASSISTANCE CORPORATION 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 CONSULTANT 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 PROGRAMS THEMSELVES REPORT THAT 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 (4 entries)

IdentifierIdentifierExplanationExplanationReturn ReferenceReturnReference
FORM 990, PART VI, SECTION B, LINE 11FIRST THE 990 IS REVIEWED BY MANAGEMENT. 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.
MLAC MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGH THEIR ANNUAL AUDIT.FORM 990, PART VI, SECTION B, LINE 12C
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 B, LINE 15
THE ORGANIZATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC VIA ITS WEBSITE AND UPON REQUEST. THE 990 IS ALSO AVAILABLE 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 VI, SECTION C, LINE 19