PROPRIETORS OF THE SOCIAL LAW LIBRARY: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization
PROPRIETORS OF THE SOCIAL LAW LIBRARY (EIN 04-2104850)
Tax period
2024-10-01 to 2025-09-30
Filed
2026-08-12
IRS object ID
202622249349302117
Schema version
2024v5.5
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)
Return2026-08-12T15:17:43-05:00ReturnTs
Tax Period End2025-09-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN060903326PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WHITTLESEY PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line114 BOBALA RDAddressLine1Txt
CityHOLYOKECityNm
State AbbreviationMAStateAbbreviationCd
ZIP01040ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2024-10-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042104850EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PROPRIETORS OF THE SOCIAL LAW LIBRARYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPROPBusinessNameControlTxt
Phone6172261500PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ONE PEMBERTON SQ 4100AddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP021081792ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonANDREW MCELANEY JRPersonNm
Person TitleTREASURERPersonTitleTxt
Phone6172261500PhoneNum
Signature2026-08-12SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonLISA WILLSPreparerPersonNm
PTINP01828548PTIN
Phone4135363970PhoneNum
FieldValueIRS element (for citing)
Tax2024TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerANDREW MCELANEY JRPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ONE PEMBERTON SQ 4100AddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP021081792ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$11,645,882GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.SOCIALAW.COMWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1814FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTO PROVIDE RESEARCH FACILITIES TO MEMBERS AND TO THE JUDICIAL, EXECUTIVE, AND LEGISLATIVE BRANCHES OF THE MASSACHUSETTS GOVERNMENT.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent11VotingMembersIndependentCnt
Total Employee29TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$26,296TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$3,045,047PYContributionsGrantsAmt
CY Contributions Grants$3,047,580CYContributionsGrantsAmt
PY Program Service Revenue$2,562,330PYProgramServiceRevenueAmt
CY Program Service Revenue$2,439,293CYProgramServiceRevenueAmt
PY Investment Income$600,401PYInvestmentIncomeAmt
CY Investment Income$1,063,403CYInvestmentIncomeAmt
PY Other Revenue$405,573PYOtherRevenueAmt
CY Other Revenue$462,581CYOtherRevenueAmt
PY Total Revenue$6,613,351PYTotalRevenueAmt
CY Total Revenue$7,012,857CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,880,320PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$2,831,431CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$681CYTotalFundraisingExpenseAmt
PY Other Expenses$3,098,747PYOtherExpensesAmt
CY Other Expenses$3,272,415CYOtherExpensesAmt
PY Total Expenses$5,979,067PYTotalExpensesAmt
CY Total Expenses$6,103,846CYTotalExpensesAmt
PY Revenues Less Expenses$634,284PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$909,011CYRevenuesLessExpensesAmt
Total Assets BOY$13,372,034TotalAssetsBOYAmt
Total Assets EOY$13,881,282TotalAssetsEOYAmt
Total Liabilities BOY$2,167,288TotalLiabilitiesBOYAmt
Total Liabilities EOY$2,027,034TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$11,204,746NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$11,854,248NetAssetsOrFundBalancesEOYAmt
MissionTO PROVIDE RESEARCH FACILITIES TO MEMBERS AND TO THE JUDICIAL, EXECUTIVE, AND LEGISLATIVE BRANCHES OF THE MASSACHUSETTS GOVERNMENT.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$5,135,999ExpenseAmt
Revenue$2,875,578RevenueAmt
DescPROMOTED AND PROVIDED FOR THE PROFESSIONAL AND SCHOLARLY REQUIREMENTS OF THE BENCH AND BAR OF MASSACHUSETTSDesc
Total Program Service Expenses$5,135,999TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of ArtYes (1)CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi EndowmentsYes (1)DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document3IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee29EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member11IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1KYLE COURTNEYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6175230018PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ONE PEMBERTON SQUARE SUITE 4100AddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP021081792ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
JEFFREY SWOPE ESQ
PRESIDENT0.25Yes (X)Yes (X)$0$0$0
ANDREW J MCELANEY JR ESQ
TREASURER0.25Yes (X)Yes (X)$0$0$0
THOMAS WINTNER ESQ
CLERK0.25Yes (X)Yes (X)$0$0$0
HON JUDITH COWIN
TRUSTEE0.25Yes (X)$0$0$0
PAUL T DACIER ESQ
TRUSTEE0.25Yes (X)$0$0$0
KORI ANDERSON-DEASY ESQ
TRUSTEE0.25Yes (X)$0$0$0
BRIAN KEELER ESQ
TRUSTEE0.25Yes (X)$0$0$0
EDWARD P RYAN JR ESQ
TRUSTEE0.25Yes (X)$0$0$0
ALISHA Q NANDA ESQ
TRUSTEE0.25Yes (X)$0$0$0
CHRISTOPHER T HOLDING ESQ
TRUSTEE0.25Yes (X)$0$0$0
THOMAS R MURPHY ESQ
TRUSTEE0.25Yes (X)$0$0$0
ROBERT J BRINK
EXECUTIVE DIRECTOR40.00Yes (X)$267,058$0$62,337
FieldValueIRS element (for citing)
Total Reportable Comp From Org$267,058TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$62,337TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
ZAG INTERACTIVE
20 WESTERN BLVDGLASTONBURYCT06033CONSULTING$182,485
KORN FERRY
1900 AVENUE OF THE STARS SUITE 122LOS ANGELESCA90067CONSULTING$100,800
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K2CntrctRcvdGreaterThan100KCnt
Government Grants$2,960,287GovernmentGrantsAmt
All Other Contributions$87,293AllOtherContributionsAmt
Total Contributions$3,047,580TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescMEMBERSHIP DUESDesc
Business900099BusinessCd
Total Revenue Column$2,439,293TotalRevenueColumnAmt
Related Or Exempt Func Income$2,439,293RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$2,439,293TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$380,383TotalRevenueColumnAmt
Exclusion$380,383ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$5,316,045SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$4,633,025SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities$683,020SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column$683,020TotalRevenueColumnAmt
Exclusion$683,020ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmt
FEES FOR SERVICES,ETC900099$436,285$436,285
WEBSITE HOSTING518210$26,296$26,296
FieldValueIRS element (for citing)
Other Revenue Total$462,581OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$7,012,857TotalRevenueColumnAmt
Related Or Exempt Func Income$2,875,578RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$26,296UnrelatedBusinessRevenueAmt
Exclusion$1,063,403ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$331,161TotalAmt
Management And General$331,161ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$1,776,079TotalAmt
Program Services$1,522,632ProgramServicesAmt
Management And General$252,902ManagementAndGeneralAmt
Fundraising$545FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$282,645TotalAmt
Program Services$213,160ProgramServicesAmt
Management And General$69,485ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$285,111TotalAmt
Program Services$252,254ProgramServicesAmt
Management And General$32,763ManagementAndGeneralAmt
Fundraising$94FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$156,435TotalAmt
Program Services$116,481ProgramServicesAmt
Management And General$39,912ManagementAndGeneralAmt
Fundraising$42FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$35,250TotalAmt
Management And General$35,250ManagementAndGeneralAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

FieldValueIRS element (for citing)
Total$58,761TotalAmt
Management And General$58,761ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$130,801TotalAmt
Program Services$96,792ProgramServicesAmt
Management And General$34,009ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$125,922TotalAmt
Program Services$110,819ProgramServicesAmt
Management And General$15,103ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$8,401TotalAmt
Program Services$6,217ProgramServicesAmt
Management And General$2,184ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$288,818TotalAmt
Program Services$213,725ProgramServicesAmt
Management And General$75,093ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$11,405TotalAmt
Program Services$11,405ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$40,946TotalAmt
Program Services$30,300ProgramServicesAmt
Management And General$10,646ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$38,064TotalAmt
Program Services$28,167ProgramServicesAmt
Management And General$9,897ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
AQUISITIONS-BOOKS$2,053,547$2,053,547
PUB. SERV. M'SHIPS$480,500$480,500

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,103,846TotalAmt
Program Services$5,135,999ProgramServicesAmt
Management And General$967,166ManagementAndGeneralAmt
Fundraising$681FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$1,775,778BOYAmt
EOY$1,745,324EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,114,855BOYAmt
EOY$4,085,455EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$83,546BOYAmt
EOY$66,801EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$205,073BOYAmt
EOY$232,036EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,928,017LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$1,646,444LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$41,726BOYAmt
EOY$281,573EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$7,151,056BOYAmt
EOY$7,470,093EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$13,372,034BOYAmt
EOY$13,881,282EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$900,220BOYAmt
EOY$711,546EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$1,267,068BOYAmt
EOY$1,315,488EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,167,288BOYAmt
EOY$2,027,034EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$7,173,780BOYAmt
EOY$7,476,489EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$4,030,966BOYAmt
EOY$4,377,759EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$11,204,746BOYAmt
EOY$11,854,248EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$13,372,034BOYAmt
EOY$13,881,282EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$909,011ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$259,509NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,460,101CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,637,696CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,437,062CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,045,047CurrentTaxYearMinus1YearAmt
Current Tax Year$3,047,580CurrentTaxYearAmt
Total$14,627,486TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,460,101CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,637,696CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$3,437,062CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$3,045,047CurrentTaxYearMinus1YearAmt
Current Tax Year$3,047,580CurrentTaxYearAmt
Total$14,627,486TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$14,627,486PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$244,818CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$372,982CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$349,943CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$424,676CurrentTaxYearMinus1YearAmt
Current Tax Year$380,383CurrentTaxYearAmt
Total$1,772,802TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$399,166CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$386,893CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$419,939CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$405,573CurrentTaxYearMinus1YearAmt
Current Tax Year$462,581CurrentTaxYearAmt
Total$2,074,152TotalAmt
FieldValueIRS element (for citing)
Total Support$18,474,440TotalSupportAmt
Gross Receipts Rltd Activities$10,013,441GrossReceiptsRltdActivitiesAmt
Public Support CY1700.79180PublicSupportCY170Pct
Public Support PY1700.79400PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME:FormAndLineReferenceDesc
ExplanationFEE SERVICE SALES - 2020 AMOUNT: $ 358,044. 2021 AMOUNT: $ 346,923. 2022 AMOUNT: $ 385,169. 2023 AMOUNT: $ 382,839. 2024 AMOUNT: $ 436,285. WEB HOSTING DESIGN - 2020 AMOUNT: $ 41,122. 2021 AMOUNT: $ 39,970. 2022 AMOUNT: $ 34,770. 2023 AMOUNT: $ 22,734. 2024 AMOUNT: $ 26,296.ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Volunteers0VolunteersInd
Paid Staff Or ManagementYes (1)PaidStaffOrManagementInd
Media Advertisements0MediaAdvertisementsInd
Mailings Members0MailingsMembersInd
Publications Or Broadcast0PublicationsOrBroadcastInd
Grants Other Organizations0GrantsOtherOrganizationsInd
Direct Contact LegislatorsYes (1)DirectContactLegislatorsInd
Rallies Demonstrations0RalliesDemonstrationsInd
Other Activities0OtherActivitiesInd
Total Lobbying Expenditures$0TotalLobbyingExpendituresAmt
Not Described Section501c30NotDescribedSection501c3Ind

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART II-B, LINE 1, LOBBYING ACTIVITIESFormAndLineReferenceDesc
ExplanationLINES 1B & 1G: NOT SEPARATELY ALLOCATED - EXECUTIVE DIRECTOR FROM TIME TO TIME PROVIDES INFORMATION REGARDING LIBRARY AND RESEARCH SERVICES THAT THE LIBRARY PROVIDES TO THE JUDICIAL, LEGISLATIVE, AND EXECUTIVE BRANCHES OF MASSACHUSETTS STATE GOVERNMENT AS NEEDED IN SUPPORT OF ANNUAL STATE APPROPRIATIONS TO THE LIBRARY.ExplanationTxt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Collection Used Pub ExhibitionYes (X)CollectionUsedPubExhibitionInd
Coll Used Scholarly RsrchYes (X)CollUsedScholarlyRsrchInd
Solicited Assets Sale0SolicitedAssetsSaleInd

CY Endwmt Fund CYEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$4,030,966BeginningYearBalanceAmt
Investment Earnings Or Losses$365,749InvestmentEarningsOrLossesAmt
Administrative Expenses$18,956AdministrativeExpensesAmt
End Year Balance$4,377,759EndYearBalanceAmt

CY Minus1 Yr Endwmt Fund CYMinus1YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,347,475BeginningYearBalanceAmt
Investment Earnings Or Losses$701,073InvestmentEarningsOrLossesAmt
Administrative Expenses$17,582AdministrativeExpensesAmt
End Year Balance$4,030,966EndYearBalanceAmt

CY Minus2 Yr Endwmt Fund CYMinus2YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$2,977,459BeginningYearBalanceAmt
Investment Earnings Or Losses$391,513InvestmentEarningsOrLossesAmt
Administrative Expenses$21,497AdministrativeExpensesAmt
End Year Balance$3,347,475EndYearBalanceAmt

CY Minus3 Yr Endwmt Fund CYMinus3YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,649,218BeginningYearBalanceAmt
Investment Earnings Or Losses-$648,765InvestmentEarningsOrLossesAmt
Administrative Expenses$22,994AdministrativeExpensesAmt
End Year Balance$2,977,459EndYearBalanceAmt

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$3,088,339BeginningYearBalanceAmt
Investment Earnings Or Losses$580,997InvestmentEarningsOrLossesAmt
Administrative Expenses$20,118AdministrativeExpensesAmt
End Year Balance$3,649,218EndYearBalanceAmt
FieldValueIRS element (for citing)
Prmnnt Endowment Balance EOY0.16000PrmnntEndowmentBalanceEOYPct
Term Endowment Balance EOY0.84000TermEndowmentBalanceEOYPct
Endowments Held Unrelated OrgYes (1)EndowmentsHeldUnrelatedOrgInd
Endowments Held Related Org0EndowmentsHeldRelatedOrgInd

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,915,153OtherCostOrOtherBasisAmt
Depreciation$1,646,444DepreciationAmt
Book Value$268,709BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$12,864OtherCostOrOtherBasisAmt
Book Value$12,864BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$281,573TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$6,694,587TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst-$259,509NetUnrealizedGainsInvstAmt
Revenue Not Reported-$259,509RevenueNotReportedAmt
Revenue Subtotal$6,954,096RevenueSubtotalAmt
Investment Expenses Not Incld$58,761InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$58,761RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$7,012,857TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$6,045,085TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported$0ExpensesNotReportedAmt
Expenses Subtotal$6,045,085ExpensesSubtotalAmt
Investment Expenses Not Incld2$58,761InvestmentExpensesNotIncld2Amt
Expenses Not Rpt Fincl Stmt$58,761ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$6,103,846TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART III, LINE 1A:ART OBJECTS DONATED TO THE LIBRARY ARE HELD FOR PUBLIC EXHIBITION AND ARE PRESERVED BY THE LIBRARY. THIS DONATED ARTWORK IS NOT RECOGNIZED IN THE LIBRARY'S FINANCIAL STATEMENTS.
PART III, LINE 4:THE HISTORICAL COLLECTION CONSISTS OF ARTWORK THAT IS DISPLAYED IN THE LIBRARY AND BOOKS THAT ARE PART OF THE LIBRARY'S ARCHIVES.
PART V, LINE 4:THE LIBRARY INTENDS TO USE THE ENDOWMENT FUNDS TO FULFILL ITS PURPOSE WHICH IS TO PROMOTE AND PROVIDE FOR THE PROFESSIONAL AND SCHOLARLY REQUIREMENTS OF ITS MEMBERS.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr PlanYes (1)SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonROBERT J BRINKPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$267,058BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$40,324DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$22,013NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$329,395TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART I, LINE 4BFormAndLineReferenceDesc
ExplanationROBERT J. BRINK SUPPLEMENTAL RETIREMENT PLAN $26,000ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6MEMBERS OF THE BAR AND OTHER INTERESTED PERSONS MAY BE ADMITTED AS PROPRIETORS BY VOTE OF THE TRUSTEES UPON PAYMENT OF SUCH FEES AND SUBJECT TO SUCH TERMS AND CONDITIONS AS THE TRUSTEES MAY ESTABLISH FROM TIME TO TIME.
FORM 990, PART VI, SECTION A, LINE 7ATHE ANNUAL MEETING OF THE PROPRIETORS SHALL BE HELD WITHIN SIX MONTHS AFTER THE END OF THE CORPORATION'S FISCAL YEAR. THE PURPOSE FOR WHICH THE ANNUAL MEETING IS HELD SHALL BE FOR ELECTING TRUSTEES AND FOR SUCH OTHER PURPOSES AS SHALL BE SPECIFIED IN THE NOTICE OF THE MEETING. THE PRESIDENT, TREASURER, CLERK, AND EXECUTIVE DIRECTOR SHALL BE ELECTED ANNUALLY BY THE TRUSTEES AT THEIR ANNUAL MEETING TO SERVE UNTIL THEIR NEXT ANNUAL MEETING AND UNTIL THEIR RESPECTIVE SUCCESSORS ARE ELECTED AND QUALIFIED.
FORM 990, PART VI, SECTION B, LINE 11BTHE FINANCIAL MANAGER REVIEWS THE FORM 990 FOR COMPLETENESS AND ACCURACY. THE REVIEWED FORM 990 IS THEN FORWARDED TO THE PRESIDENT AND TREASURER OF THE LIBRARY FOR THEIR REVIEW AND SIGNATURES PRIOR TO ITS FILING WITH THE IRS. A COPY OF THE FORM 990 IS ALSO SENT TO EACH TRUSTEE VIA E-MAIL PRIOR TO ITS FILINGS WITH THE IRS.
FORM 990, PART VI, SECTION B, LINE 12CEACH TRUSTEE SHALL BE PROVIDED WITH AND ASKED TO REVIEW A COPY OF THE CONFLICT OF INTEREST POLICY AND TO ACKNOWLEDGE ON THE LIBRARY'S "CONFLICT OF DISCLOSURE FORM" THAT HE OR SHE HAS DONE SO. ANY CHANGES TO THIS POLICY MUST BE APPROVED BY THE BOARD OF TRUSTEES AND COMMUNICATED TO NON-TRUSTEE OFFICERS AND EMPLOYEES. THE ORGANIZATION DISCLOSES ANY RELATED PARTY TRANSACTIONS IN THE ANNUAL AUDITED FINANCIAL STATEMENTS.
FORM 990, PART VI, SECTION B, LINE 15ATHE COMPENSATION OF THE EXECUTIVE DIRECTOR IS APPROVED ANNUALLY BY THE BOARD OF TRUSTEES (OF WHICH THE EXECUTIVE DIRECTOR IS NOT A MEMBER, AND DURING THE PORTION OF A MEETING OF THE BOARD OF TRUSTEES FROM WHICH THE EXECUTIVE DIRECTOR IS EXCUSED). NONE OF THE MEMBERS OF THE BOARD OF TRUSTEES ECONOMICALLY BENEFITS FROM THE COMPENSATION AGREEMENT WITH OR IS A MEMBER OF THE FAMILY OF THE EXECUTIVE DIRECTOR. NO TRUSTEE IS IN AN EMPLOYMENT RELATIONSHIP SUBJECT TO THE DISCRETION OF THE EXECUTIVE DIRECTOR, NOR DOES ANY TRUSTEE RECEIVE COMPENSATION OR OTHER PAYMENTS SUBJECT TO THE EXECUTIVE DIRECTOR'S APPROVAL. NO TRUSTEE HAS A MATERIAL FINANCIAL INTEREST AFFECTED BY ANY TRANSACTION OR ARRANGEMENT WITH THE EXECUTIVE DIRECTOR, AND THE EXECUTIVE DIRECTOR DOES NOT APPROVE ANY TRANSACTION PROVIDING ECONOMIC BENEFITS TO ANY TRUSTEE. IN DETERMINING THE SALARY AND OTHER COMPENSATION OF THE EXECUTIVE DIRECTOR, THE BOARD OF TRUSTEES REVIEWS DATA FOR PERSONS HOLDING POSITIONS WITH COMPARABLE RESPONSIBILITY AT SIMILAR NONPROFIT INSTITUTIONS, AND THE MINUTES OF THE MEETING AND RELATED DOCUMENTATION PREPARED CONTEMPORANOEUSLY REFLECT THE BOARD'S DELIBERATION AND DECISION REGARDING THE EXECUTIVE DIRECTOR'S SALARY AND OTHER COMPENSATION.
FORM 990, PART VI, SECTION C, LINE 19THE LIBRARY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST OF THE INTERESTED PARTY.
FORM 990, PART XII, LINE 2C:THERE WERE NO CHANGES TO THE ORGANIZATION'S OVERSIGHT OR SELECTION PROCESSES DURING THE YEAR.

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