2024-10-28T10:41:36-05:00 2023-12-31 042943536 TONNESON & COMPANY PC 401 EDGEWATER PLACE SUITE 300 WAKEFIELD MA 018806208 990 2023-01-01 046004303 MASSACHUSETTS LAW REFORM INSTITUTE INC MASS 6173570700 40 COURT STREET SUITE 700 BOSTON MA 02108 EDWARD P LEIBENSPERGER PRESIDENT 6173570700 2024-10-23 1 0 JODY K BOOTH P00963825 7812459999 2024-10-23 2023 2024-10-15 13:58:12Z EDWARD P LEIBENSPERGER 40 COURT ST SUITE 700 BOSTON MA 02108 9668451 0 X MLRI.ORG X 1937 MA REFER TO SCHEDULE O, PAGE 37MASSACHUSETTS LAW REFORM INSTITUTE IS A NON-PROFIT ORGANIZATION THAT PROVIDES STATEWIDE ADVOCACY AND LEADERSHIP IN ADVANCING LAWS, POLICIES, AND PRACTICES TO SECURE ECONOMIC, RACIAL, AND SOCIAL JUSTICE FOR LOW-INCOME PEOPLE AND COMMUNITIES. 15 15 42 17 0 0 6250594 7982020 1026502 1193455 24764 231520 170398 261456 7472258 9668451 0 0 0 0 3909635 4189830 0 0 176585 1403593 1875353 5313228 6065183 2159030 3603268 19603322 22873672 7931508 7598590 11671814 15275082 LEGAL SERVICES TO BENEFIT THE POOR. 0 0 303079 299854 LEGAL SERVICES TO BENEFIT THE POOR. 563757 516477 LEGAL SERVICES TO BENEFIT THE POOR - WEBSITE ADVOCATE 3536220 377124 LEGAL SERVICES TO BENEFIT THE POOR FOR IMMIGRATION, HOMELESSNESS/HOUSING AND BENEFITS. 4403056 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 32 0 1 42 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 15 15 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X MASSACHUSETTS LAW REFORM INSTITUTE INC 6173570700 40 COURT STREET SUITE 700 BOSTON MA 02108 HON EDWARD P LEIBENSPERGER PRESIDENT 7.00 X X 0 0 0 KENNETH BERMAN ESQ VICE PRESIDENT 3.00 X X 0 0 0 MARTHA KOSTER ESQ TREASURER 3.00 X X 0 0 0 TIM SCALONA CLERK 3.00 X X 0 0 0 RICHARD ALLEN ESQ TRUSTEE 1.00 X 0 0 0 JOHN J CARROLL JR ESQ TRUSTEE 1.00 X 0 0 0 JANET DONOVAN ESQ TRUSTEE 1.00 X 0 0 0 RUTH ELLEN FITCH TRUSTEE 1.00 X 0 0 0 RONALD G MARLOW TRUSTEE 1.00 X 0 0 0 LINDA MONTGOMERY TRUSTEE 1.00 X 50 0 0 WILL OGBURN ESQ TRUSTEE 1.00 X 0 0 0 DEAN RICHLIN ESQ TRUSTEE 1.00 X 0 0 0 RENEE SPENCER TRUSTEE 1.00 X 50 0 0 MILDRED VALENTIN-TORRES TRUSTEE 1.00 X 0 0 0 GLADYS VEGA TRUSTEE 1.00 X 0 0 0 CHARLES E WALKER JR ESQ TRUSTEE 1.00 X 0 0 0 GEORGIA KATSOULOMITIS EXECUTIVE DIRECTOR 40.00 X 235070 0 16791 MELBA ABREU COO/CFO 40.00 X 221396 0 28834 ANNETTE DUKE SENIOR HOUSING STAFF ATTORNEY 40.00 X 135123 0 28347 VIRGINIA BENZAN DIR OF RACIAL JUSTICE ADVOCACY 40.00 X 124850 0 34357 IRIS GOMEZ SENIOR IMMIGRATION ATTORNEY 40.00 X 126178 0 28058 842717 0 136387 12 0 1 0 0 7982020 7982020 CONTRACT SERVICES & HO 541100 1193455 1193455 1193455 231520 231520 OTHER INCOME 900099 261456 261456 261456 9668451 1454911 0 231520 3344075 2453687 792122 98266 595259 436997 140796 17466 250496 183896 59250 7350 34078 2812 31266 4867 4867 125600 83672 32281 9647 835512 613373 197623 24516 14764 9109 887 4768 39555 20944 10359 8252 10984 10984 18084 13276 4277 531 CONTRACT SERVICES 710129 533994 174435 1700 BOOKS & PUBLICATIONS 32318 23726 7644 948 DUES & SUBSCRIPTIONS 28269 12043 13738 2488 TELEPHONE 10776 7895 2549 332 10417 7632 2464 321 6065183 4403056 1485542 176585 8578640 6406804 3441161 4330529 207101 103566 252235 146026 47463 106209 5189293 7328957 6737271 19603322 22873672 531713 430202 7399795 7168388 7931508 7598590 X 8073015 10610423 3598799 4664659 11671814 15275082 19603322 22873672 3603268 0 X 0 1 X 1 0 X 3557679 3978957 4896438 6250594 7982020 26665688 3557679 3978957 4896438 6250594 7982020 26665688 26665688 1627 1770 1559 24764 231520 261240 831115 1105235 1741019 1196900 1454911 6329180 33256108 0.80180 0.81610 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: CONTRACT SERVICES HONORARIUM - 2019 AMOUNT: $ 831,115. 2020 AMOUNT: $ 945,115. 2021 AMOUNT: $ 1,738,576. 2022 AMOUNT: $ 1,026,502. 2023 AMOUNT: $ 1,193,455. IMPACT LITIGATION SETTLEMENTS - 2020 AMOUNT: $ 160,120. 2023 AMOUNT: $ 100,000. MISCELLANEOUS INCOME - 2021 AMOUNT: $ 2,443. 2022 AMOUNT: $ 25,507. 2023 AMOUNT: $ 161,456. GAIN ON LEASE MODIFICATION - 2022 AMOUNT: $ 144,891. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 29026 120740 149766 5915417 6065183 453259 113315 0 0 348299 399828 415661 453259 1617047 2425571 134205 189373 139551 149766 612895 87075 99957 103915 113315 404262 606393 5583 14069 37363 29026 86041 5414438 2684165 135263 8233866 1163545 4234978 15915 5414438 1122928 40000 617 1163545 1041790 80000 1138 1122928 1030846 10613 331 1041790 1.00000 0 0 41436 4497 36939 160870 141529 19341 49929 49929 106209 RIGHT-OF-USE ASSETS UNDER OPERATING LEASES 6737271 6737271 OPERATING LEASE OBLIGATIONS 7168388 7168388 X 9813392 144941 144941 9668451 0 9668451 6210124 144941 144941 6065183 0 6065183 PART V, LINE 4: THE SUSTAINABILITY FUND IS INTENDED TO PROVIDE AN INTERNAL SOURCE OF FUNDS FOR TWO USES: (A) AS AN INTERNAL LINE OF CREDIT WHEN THE ORGANIZATION'S WORKING CAPITAL IS INSUFFICIENT TO ADDRESS CASH FLOW NEEDS AND (B) TO BE AVAILABLE IN THE EVENT OF A SHORTFALL OF GENERAL OPERATING CASH DUE TO UNEXPECTED CIRCUMSTANCES. THE BOARD'S GOAL IS TO MAINTAIN AN AMOUNT, INCLUDING INVESTMENT GROWTH, SUFFICIENT TO FUND ONGOING OPERATIONS FOR AT LEAST NINE MONTHS. PART X, LINE 2: THE INTERNAL REVENUE SERVICE HAS RECOGNIZED THE ORGANIZATION AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE WHICH PROVIDES FOR THE EXEMPTION OF ORGANIZATIONS THAT ARE ORGANIZED AND OPERATED EXCLUSIVELY FOR RELIGIOUS, CHARITABLE, SCIENTIFIC, LITERARY OR EDUCATIONAL PURPOSES AND WHOSE NET EARNINGS DO NOT INURE TO THE BENEFIT OF ANY PRIVATE SHAREHOLDER OR INDIVIDUAL. IN DETERMINING THE RECOGNITION OF UNCERTAIN TAX POSITIONS, THE ORGANIZATION APPLIES A MORE-LIKELY-THAN-NOT RECOGNITION THRESHOLD AND DETERMINES THE MEASUREMENT OF UNCERTAIN TAX POSITIONS CONSIDERING THE AMOUNTS AND PROBABILITIES OF THE OUTCOMES THAT COULD BE REALIZED UPON ULTIMATE SETTLEMENT WITH TAXING AUTHORITIES. AS OF DECEMBER 31, 2023, THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ORGANIZATION IS GENERALLY SUBJECT TO POTENTIAL EXAMINATION BY TAXING JURISDICTIONS FOR THE PRIOR THREE YEARS. X 0 0 0 0 0 0 0 0 0 GEORGIA KATSOULOMITIS EXECUTIVE DIRECTOR 235070 0 0 0 0 0 0 0 16791 0 251861 0 0 0 MELBA ABREU COO/CFO 221396 0 0 0 0 0 0 0 28834 0 250230 0 0 0 ANNETTE DUKE SENIOR HOUSING STAFF ATTORNEY 135123 0 0 0 0 0 0 0 28347 0 163470 0 0 0 VIRGINIA BENZAN DIR OF RACIAL JUSTICE ADVOCACY 124850 0 0 0 0 0 0 0 34357 0 159207 0 0 0 IRIS GOMEZ SENIOR IMMIGRATION ATTORNEY 126178 0 0 0 0 0 0 0 28058 0 154236 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 WAS PREPARED BY THE AUDITOR AND REVIEWED BY THE ORGANIZATION'S FINANCIAL OFFICER. THE FORM 990 WAS DISTRIBUTED TO THE BOARD FOR REVIEW AND COMMENT BEFORE FILING. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS PERIODICALLY VERIFY THE CONFLICT OF INTEREST POLICY AND PROVIDE NOTIFICATION IF CONFLICTS ARISE. FORM 990, PART VI, SECTION B, LINE 15 SALARIES OF THE EXECUTIVE DIRECTOR AND ALL STAFF ARE SET PERIODICALLY, WITH THE EXECUTIVE DIRECTOR'S COMPENSATION SET BY THE BOARD OF TRUSTEES AND WITH THE COMPENSATION OF OTHER STAFF MONITORED BY THE BOARD OF TRUSTEES. A REVIEW OF SALARIES PAID BY COMPARABLE ORGANIZATIONS WAS LAST DONE IN 2019 FOR BOTH THE STAFF AND THE EXECUTIVE DIRECTOR. ALL SALARIES ARE ON SALARY SCALES, WITH THE SALARY PAID DEPENDENT ON NUMBER OF YEARS OF EXPERIENCE. OFFICERS ARE CURRENTLY NOT COMPENSATED. FORM 990, PART VI, SECTION C, LINE 19 THE PROGRAMS ARTICLES OF INCORPORATION, INCLUDING ITS STATEMENT OF PURPOSE, ARE AVAILABLE AT THE MASSACHUSETTS SECRETARY OF STATE'S OFFICE. ITS ANNUAL AUDITS ARE AVAILABLE AT THE PROGRAM'S MAIN FUNDER, THE MASSACHUSETS LEGAL ASSISTANCE CORP., AND ARE ALSO AVAILABLE TO THE PUBLIC THROUGH THE MASSACHUSETTS ATTORNEY GENERAL'S CHARITABLE DIVISION. THE BYLAWS ARE ALSO AVAILABLE TO THE PUBLIC THROUGH THE MASSACHUSETTS ATTORNEY GENERAL'S CHARITABLE DIVISION.