2024-11-15T20:59:47-05:00 2023-12-31 814809366 PR CPA SOLUTIONS LLC 10325 KENSINGTON PKWY No 205 Kensington MD 20895 990 2023-01-01 042594077 CENTER FOR LAW AND EDUCATION INC CENT 105 CHAUNCY STREET STE 6 FL 3 BOSTON MA 02111 PAUL WECKSTEIN EXECUTIVE DIREC 2029863000 2024-11-15 true true ISMENIA PENA-ROMERO P02039808 2024311046 2024-11-15 X 2023 2024-10-15 13:58:12Z JUNIOUS WILLIAMS 583219 false X X 1996 MA THE CENTER FOR LAW AND EDUCATION WORKS TO MAKE THE RIGHTS OF ALL STUDENTS TO QUALITY EDUCATION A REALITY THROUGHOUT THE NATION AND TO ENABLE COMMUNITIES TO ADDRESS THEIR OWN EDUCATION PROBLEMS EFFECTIVELY,WITH AN EMPHASIS ON ASSISTANCE TO LOW-INCOME COMMUNITIES. 9 9 7 5 0 0 622575 582448 0 0 815 771 623390 583219 0 0 391560 467765 0 8177 72730 107029 464290 574794 159100 8425 467113 452235 112389 89086 354724 363149 THE CENTER FOR LAW AND EDUCATION WORKS TO MAKE THE RIGHTS OF ALL STUDENTS TO QUALITY EDUCATION A REALITY THROUGHOUT THE NATION AND TO ENABLE COMMUNITIES TO ADDRESS THEIR OWN EDUCATION PROBLEMS EFFECTIVELY,WITH AN EMPHASIS ON ASSISTANCE TO LOW-INCOME COMMUNITIES. false false 513775 THE CENTER WORKS TO IMPROVE THE QUALITY OF EDUCATION PROGRAMS FOR LOW-INCOME, INCLUDING LOW-ACHIEVING STUDENTS, THROUGH THE PROVISION OF INFORMATION, TRAINING, AND SUPPORT TO SCHOOLS,EDUCATION SYSTEMS, EDUCATION DECISION-MAKERS AND IMPLEMENTERS, ADVOCATES, AND STUDENT, FAMILY,AND COMMUNITY GROUPS ALONG WITH SYSTEMIC LEGAL SERVICE SUPPORT WITH A FOCUS ON SECURING RIGHTS TO QUALITY EDUCATION FOR LOW-INCOME STUDENTS IN MASSACHUSETTS AND OTHER STATES. 513775 true true false false false false false false false false true false false true true true true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 4 0 true 7 true false false false false false false false false false false false false false X 9 9 false false false false false false false true true false false true true true true true true true true false MA X JACQUELINE L NEWELL 6174510855 105 CHAUNCY STREET 6 FL 3 BOSTON MA 02111 PAUL WECKSTEIN EXECUTIVE DIRECTOR 40.00 0.00 X 76151 0 30000 KATHLEEN BOUNDY CO-DIRECTOR 40.00 0.00 X 65609 0 0 JIMMY MERINO BOARD MEMBER 1.00 0.00 X 0 0 0 GABRIELLE PINGUE LAMARRE BOARD MEMBER 1.00 0.00 X 0 0 0 STEPHANIE SHANEN BOARD MEMBER 1.00 0.00 X 0 0 0 CHAN RAMPERSAD BOARD MEMBER 1.00 0.00 X 0 0 0 JENNY CHOU BOARD MEMBER 1.00 0.00 X 0 0 0 AMANDA BROUN BOARD MEMBER 1.00 0.00 X 0 0 0 NORMA CANTU BOARD MEMBER 1.00 0.00 X 0 0 0 JUNIOUS WILLIAMS PRESIDENT 1.00 0.00 X X 0 0 0 RAJAN SONIK TREASURER 1.00 0.00 X X 0 0 0 141760 0 30000 0 false false false 582448 582448 731 731 OTHER INCOME 900099 40 40 40 583219 771 0 0 171760 156826 12832 2102 217894 211233 3292 3369 61780 58356 2557 867 16331 15426 676 229 8323 8323 23931 770 23120 41 5832 5586 184 62 46029 44089 1449 491 947 947 554 531 17 6 6047 5793 190 64 TELECOMMUNICATIONS 6645 5980 197 468 LIBRARY 5216 5216 DUES LICENSES AND FEES 3505 3022 5 478 574794 513775 52842 8177 94497 241428 263334 132500 4562 5691 7481 5821 1660 104720 70956 467113 452235 6044 16179 106345 72907 112389 89086 X 163057 172782 191667 190367 354724 363149 467113 452235 8425 0 X false true X true false X 347761 474632 402274 622375 582448 2429490 347761 474632 402274 622375 582448 2429490 514878 1914612 771 771 2430261 0.78780 0.95580 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 5268 5268 2213 553 1660 1660 ROU - OPERATING LEASE 70956 70956 OPERATING LEASE LIABILITY - ST 35862 OPERATING LEASE LIABILITY - LT 37045 72907 X 595219 12000 12000 583219 583219 586794 12000 12000 574794 574794 Footnote for uncertain tax position under FIN 48 (Part X) THE CENTER FOLLOWS FASB ASC 740, INCOME TAXES, WHICH PROVIDES GUIDANCE ON ACCOUNTING FOR UNCERTAIN TAX POSITIONS. FOR THE YEAR ENDED DECEMBER 31, 2022, THERE ARE NO KNOWN ITEMS WHICH WOULD RESULT IN A MATERIAL ACCRUAL RELATED TO WHERE THE CENTER HAS FEDERAL OR STATE ATTRIBUTABLE TAX POSITIONS. THE FEDERAL FORM 990 RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX IS SUBJECT TO EXAMINATION BY THE IRS GENERALLY FOR THREE YEARS AFTER IT IS FILED. TAX YEARS ENDING DECEMBER 31, 2022, 2021, AND 2020 REMAIN OPEN WITH BOTH THE FEDERAL AND STATE TAXING AUTHORITIES. Form 990 governing body review Part VI line 11 THE DRAFT 990 IS REVIEWED AND APPROVED BY THE EXECUTIVE DIRECTOR AND DISTRIBUTED TO ALL BOARD MEMBERS BEFORE FILING. Conflict of interest policy compliance Part VI line 12c EACH BOARD MEMBER, OFFICER, AND KEY EMPLOYEE IS ASKED TO SIGN A CONFLICT OF INTEREST POLICY DECLARING IF A POTENTIAL CONFLICT OF INTEREST EXISTS. THE EXECUTIVE DIRECTOR MONITORS ANY POSSIBLE CONFLICT AT ALL TIMES. IF THE EXECUTIVE DIRECTOR DISCOVERS A POTENTIAL CONFLICT OF INTEREST, THE EXECUTIVE DIRECTOR AND APPROPRIATE MEMBERS OF THE BOARD OF DIRECTS WILL TAKE THE NECESSARY STEPS TO ADDRESS AND RESOLVE THIS ISSUE. CEO executive director top management comp Part VI line 15a THE EXECUTIVE DIRECTORS SALARY IS DETERMINED BY THE BOARD OF DIRECTORS. THE BOARD COMPARES THE COMPENSATION PAID TO THE EXECUTIVE DIRECTOR WITH COMPENSATION PAID TO SIMILAR EXECUTIVE DIRECTORS AT COMPARABLE NONPROFIT ORGANIZATIONS IN THE AREA. THE BOARD ALSO CONSIDERS THE PERFORMANCE OF THE ORGANIZATION DURING THE REVIEW PERIOD AND THE EXECUTIVE DIRECTORS SUCCESS IN ACHIEVING THE ORGANIZATIONS GOALS. Other officer or key employee compensation Part VI line 15b FOR ALL EMPLOYEES, THE BOARD HAS ESTABLISHED A SALARY SCALE THAT IS BASED ON YEARS OF RELEVANT EXPERIENCE AND A POLICY FOR HOW THAT IS TO BE DETERMINED, AND THE EXECUTIVE DIRECTOR REVIEWS ALL EMPLOYEES FOR COMPENSATION. THE EXECUTIVE DIRECTOR CONSIDERS THE EMPLOYEES SUCCESS IN ACHIEVING THE ORGANIZATIONS GOALS. ALSO, THE EXECUTIVE DIRECTOR COMPARES COMPENSATION OF COMPARABLE NONPROFIT ORGANIZATIONS IN THE AREA TO CONFORM TO THE SALARY SCALE WHICH THE BOARD HAS ESTABLISHED AND REVIEWS PERIODICALLY. Governing documents etc available to public Part VI line 19 THE ORGANIZATIONS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.