2024-04-26T13:24:21-05:00 2023-06-30 431985162 SMITH SULLIVAN & BROWN PC 80 FLANDERS ROAD - SUITE 302 WESTBOROUGH MA 01581 990 2022-07-01 237147454 LEAGUE OF WOMEN VOTERS LOTTE E SCHARFMAN MEMORIAL FUND LEAG 6175232999 90 CANAL STREET 414 BOSTON MA 02114 PATRICIA COMFORT EXECUTIVE DIRECTOR 6175232999 2024-04-26 1 PATRICIA COMFORT 999009999 0 SANDRA M BROWN CPA P01614103 5088717178 2024-04-26 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z PATRICIA COMFORT 90 CANAL STREET 414 BOSTON MA 02114 238887 0 X WWW.LWVMA.ORG X 1971 MA TO ENCOURAGE INFORMED AND ACTIVE PARTICIPATION IN GOVERNMENT THROUGH CIVIC EDUCATION 7 7 6 1500 0 0 166861 191269 0 0 52550 45780 913 1838 220324 238887 3148 2668 0 0 126175 154805 0 0 25700 47365 48364 176688 205837 43636 33050 1442751 1588225 19035 19614 1423716 1568611 TO ENCOURAGE INFORMED AND ACTIVE PARTICIPATION IN GOVERNMENT THROUGH CIVIC EDUCATION AND VOTER ENGAGEMENT. 0 0 125842 2668 0 EDUCATIONAL PROGRAMS TO ENCOURAGE VOTER PARTICIPATION IN ELECTIONS. 125842 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 1 0 6 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 7 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 1 1 1 0 MA X PATRICIA COMFORT EXECUTIVE DIRECTOR 6175232999 90 CANAL STREET 414 BOSTON MA 02114 COURTNEY RAU ROGERS SECRETARY 5.00 5.00 X X 0 0 0 ELIZABETH FOSTER-NOLAN PRESIDENT 5.00 5.00 X X 0 0 0 TANYA ROY TREASURER 5.00 5.00 X X 0 0 0 MIRIAM DAVIS TRUSTEE 5.00 0.00 X 0 0 0 SUSAN ABRAMS TRUSTEE 5.00 0.00 X 0 0 0 JEAN CHERDACK TRUSTEE 5.00 0.00 X 0 0 0 JEN GOLDMAN FORMER TRUSTEE 5.00 5.00 X 0 0 0 JEANNE MORRISON TRUSTEE 5.00 5.00 X 0 0 0 PATRICIA COMFORT EXECUTIVE DIRECTOR 20.00 20.00 X 91584 0 0 91584 0 0 0 0 0 0 0 191269 191269 45780 45780 OTHER INCOME 900099 1838 1838 1838 238887 1838 0 45780 2668 2668 44512 39171 890 4451 95818 57799 21045 16974 2023 1398 316 309 12452 8605 1946 1901 6100 6100 2453 2453 5603 5603 5445 5445 13525 9346 2114 2065 1914 1914 1623 1623 MISCELLANEOUS EXPENSES 6760 6760 PROGRAM SUPPLIES AND AC 4941 4941 205837 125842 54295 25700 297013 224485 100000 8114 4160 5577 3954 101809 115837 1038352 1143949 1442751 1588225 19035 19614 19035 19614 X 267752 293788 1155964 1274823 1423716 1568611 1442751 1588225 X 33050 6248 105597 X 1 X 0 1 0 X 113444 179300 184197 166861 191269 835071 113444 179300 184197 166861 191269 835071 1000 1000 3025 5025 0 1000 1000 3025 5025 830046 39935 43296 40784 52550 45780 222345 39935 43296 40784 52550 45780 222345 334 294 576 913 1838 3955 153713 222890 225557 220324 238887 1061371 0.78210 0.75600 0.20950 0.23180 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER INCOME - 2018 AMOUNT: $ 334. 2019 AMOUNT: $ 294. 2020 AMOUNT: $ 576. 2021 AMOUNT: $ 913. 2022 AMOUNT: $ 1,838. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 0 0 0 205837 205837 0 41167 0 10292 0 0 0 101809 14028 115837 116763 -14954 101809 87483 29280 116763 83315 8796 4628 87483 82264 5435 4384 83315 0.00000 1.00000 0.00000 0 0 8114 4160 3954 3954 BENEFICIAL INTEREST IN PERPETUAL TRUST 1143949 1143949 DUE TO AFFILIATE 19614 19614 X PART X, LINE 2: TAX POSITION: THE ORGANIZATION CURRENTLY EVALUATES ALL TAX POSITIONS, AND MAKES A DETERMINATION REGARDING THE LIKELIHOOD OF THOSE POSITIONS BEING UPHELD UNDER REVIEW. THE PRIMARY TAX POSITIONS MADE BY THE ORGANIZATION ARE THE EXISTENCE OF UNRELATED BUSINESS INCOME TAX AND THE ORGANIZATION'S STATUS AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. FOR THE YEAR PRESENTED, THE ORGANIZATION HAS NOT RECOGNIZED ANY TAX BENEFITS OR LOSS CONTINGENCIES FOR UNCERTAIN TAX POSITIONS BASED ON THIS EVALUATION. FORM 990, PART VI, SECTION B, LINE 11B THE FINANCIAL REVIEW COMMITTEE REVIEWED AND RECOMMENDED THE FORM 990 TO THE BOARD OF TRUSTEES, THE BOARD OF TRUSTEES REVIEWED AND APPROVED THE FORM 990 PRIOR TO ITS FILING. THE FORM 990 WAS THEN AUTHORIZED AND SIGNED BY THE ORGANIZATION'S EXECUTIVE DIRECTOR. FORM 990, PART VI, SECTION B, LINE 12C ANY POTENTIAL CONFLICTS ARE DISCUSSED BY THE DIS-INTERESTED BOARD MEMBERS, WHILE THE PARTY IN POTENTIAL CONFLICT IS REQUIRED TO LEAVE THE ROOM. BOARD MEETING MINUTES WILL DOCUMENT THE DISCUSSION AND DECISION MAKING PROCESS. IN THE EVENT OF A POTENTIAL CONFLICT, PROCEDURES TO OBTAIN COMPETITIVE BIDS AND DILIGENCE ON FAIR MARKET VALUE WILL BE ESTABLISHED. FORM 990, PART VI, SECTION B, LINE 15 THE EXECUTIVE COMPENSATION PROGRAM IS ADMINISTERED BY THE BOARD OF DIRECTORS. THE BOARD IS RESPONSIBLE FOR ESTABLISHING AND MAINTAINING A COMPETITIVE COMPENSATION PROGRAM FOR THE KEY EXECUTIVES OF THE ORGANIZATION. THE BOARD MEETS AS NEEDED TO REVIEW THE COMPENSATION PROGRAM AND MAKE RECOMMENDATIONS FOR ANY CHANGES, AS APPROPRIATE. A PERFORMANCE EVALUATION IS CONDUCTED AND REVIEWED EACH YEAR AND IS INTENDED TO ENSURE THAT THE COMPENSATION PROGRAM FALLS WITHIN A REASONABLE RANGE OF COMPETITIVE PRACTICES FOR COMPARABLE POSITIONS AMONG SIMILARLY SITUATED ORGANIZATIONS. FOLLOWING THIS REVIEW, THE BOARD REVIEWS AND APPROVES, FOR SELECTED KEY EXECUTIVES, BASE SALARIES AND ANNUAL INCENTIVE OPPORTUNITY ADJUSTMENTS, AND OBJECTIVES AND GOALS FOR THE UPCOMING YEAR'S ANNUAL INCENTIVE PLAN. THE BOARD REVIEWS AND RECOMMENDS TO THE BOARD SALARY APPROVAL AND INCENTIVE AWARDS FOR THE EXECUTIVE DIRECTOR AND SELECTED KEY SENIOR STAFF. FORM 990, PART VI, SECTION C, LINE 19 UPON REQUEST FORM 990, PART XI, LINE 9: CHANGE IN VALUE OF BENEFICIAL INTEREST IN PERPETUAL TRUST 105,597. LEAGUE OF WOMEN VOTERS OF MASSASCHUSETTS 90 CANAL STREET SUITE 414 BOSTON MA 02114 041590626 ENCOURAGE ACTIVE PARTICIPATION IN GOVERNMENT MA 501(C)(4) N/A 0 0 1 0 0 1 0 0 0 0 0 0 0 0 1 1 1 0 0 0 LEAGUE OF WOMEN VOTERS OF MASSACHUSETTS P 184117