{"success":true,"data":{"_id":42506744,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide legal assistance in noncriminal proceedings or matters to individuals financially unable to afford legal assistance in the western massachusetts area.","primary_activities":"To provide legal assistance in noncriminal proceedings or matters to individuals financially unable to afford legal assistance in the western massachusetts area. 1,878 clients served.","year":2010,"name":"WESTERN MASSACHUSETTS LEGAL SERVICES INC","phone":"8006391109","website":"WMLS.ORG","type":"990","principal_officer":"G DAVID SHARP ESQ","year_formation":1972,"state_legal_domicile":"MA","total_volunteers":20,"tax_period_begin":"2010-01-01T00:00:00","tax_period_end":"2010-12-31T00:00:00","address":"1 MONARCH PLACE NO 400, SPRINGFIELD, MA, 01144, USA","city":"SPRINGFIELD","state":"MA","country":"USA","zip_code":"01144"},"Governance":{"501c3 determination":true,"Number of voting members":17,"Number of independent voting members":17,"Number of employees total":39,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":39,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":2425811,"Contributions":{"value":2439248,"Other contributions":718237,"Grant revenue":1721011},"Program revenue":{"value":33351,"Total revenue":33351,"Unrelated business revenue":0},"Investment income":{"value":-46788,"Investment income total":7888,"Net investment gain":-54676},"Other revenues":{"value":0}},"Expenses":{"value":2904622,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":2243192,"Other salaries and wages":1700337,"Other employee benefits":421036,"Payroll taxes":121819},"Other expenses":{"value":661430,"Accounting":15000,"Occupancy":277029,"Travel":27995,"Conferences and meetings":27497,"Depreciation and depletion":56469,"Insurance":9623,"Itemized Expenses":{"value":217086,"VARIOUS":217086},"All other expenses":30731}},"Assets":{"value":1392410,"Non-interest bearing cash":13699,"Savings and temp cash investments":1043433,"Pledges and grants receivable":101928,"Accounts receivable":3892,"Prepaid expenses deferred charges":24697,"Land, building, equipment":185373,"Investments other":19353,"Other assets":35},"Liabilities":{"value":287512,"Accounts payable, accrued":277735,"Other liabilities":9777},"Fund balance":{"value":1104898},"Form990Details":{"program_service_accomplishments":[{"description":"TO PROVIDE LEGAL ASSISTANCE IN NONCRIMINAL PROCEEDINGS OR MATTERS TO INDIVIDUALS FINANCIALLY UNABLE TO AFFORD LEGAL ASSISTANCE IN THE WESTERN MASSACHUSETTS AREA. 1,878 CLIENTS SERVED.","expense":2170410,"revenue":2379220}],"program_service_revenue_detail":[{"business_code":"541100","description":"ATTORNEY FEE INCOME","total_revenue":33351,"related_or_exempt_function_income":33351}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":1364374,"management_and_general":335963,"total":1700337},"other_employee_benefits":{"program_services":290597,"management_and_general":130439,"total":421036},"payroll_taxes":{"program_services":84080,"management_and_general":37739,"total":121819},"accounting_fees":{"management_and_general":15000,"total":15000},"occupancy":{"program_services":222434,"management_and_general":54595,"total":277029},"travel":{"program_services":22541,"management_and_general":5154,"fundraising":300,"total":27995},"conferences_meetings":{"program_services":9633,"management_and_general":17864,"total":27497},"depreciation_depletion":{"management_and_general":56469,"total":56469},"insurance":{"program_services":1573,"management_and_general":8050,"total":9623},"all_other_expenses":{"program_services":19461,"management_and_general":4038,"fundraising":7232,"total":30731}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"employment_tax_returns_filed":true,"lobbying_activities":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"G DAVID SHARP ESQ","address_line1":"1 MONARCH PLACE NO 400","city":"SPRINGFIELD","state":"MA","zip":"01144"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":true,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"8006391109","business_name_line1":"SUSAN KOZLIK","address_line1":"1 MONARCH PLACE SUITE 400","city":"SPRINGFIELD","state":"MA","zip":"01144"},"officers_directors_key_employees":[{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"VICE PRESIDENT","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TREASURER","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"SECRETARY","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"PRESIDENT","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_170b1_avi":true},"support_170":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":16278125,"current_year":2439248,"current_year_minus1":2331983,"current_year_minus2":4216541,"current_year_minus3":4900402,"current_year_minus4":2389951},"total_calendar_year_support":{"value":16278125,"current_year":2439248,"current_year_minus1":2331983,"current_year_minus2":4216541,"current_year_minus3":4900402,"current_year_minus4":2389951},"gross_receipts_from_admissions_etc":330147,"public_support_total":16278125,"gross_investment_income":{"value":150089,"current_year":7888,"current_year_minus1":3907,"current_year_minus2":30261,"current_year_minus3":59021,"current_year_minus4":49012},"total_support":16428214,"public_support_percentage":0.9909}},"ScheduleB":{"attached":true,"required":true},"ScheduleC":{"lobbying_activities":{"volunteers":false,"paid_staff_or_management":true,"media_advertisements":false,"mailings_members":true,"mailings_members_amount":602,"publications_or_broadcast":true,"publications_or_broadcast_amount":1243,"grants_other_organizations":false,"direct_contact_legislators":true,"direct_contact_legislators_amount":6370,"rallies_demonstrations":true,"rallies_demonstrations_amount":3784,"other_activities":false,"total_lobbying_expenditures":11999,"not_described_section_501c3":false}},"ScheduleD":{"endowment_funds":{"current_year":{"beginning_year_balance":17427,"investment_earnings_or_losses":2146,"administrative_expenses":221,"end_year_balance":19352},"current_year_minus1":{"beginning_year_balance":14618,"investment_earnings_or_losses":2999,"administrative_expenses":190,"end_year_balance":17427},"current_year_minus2":{"beginning_year_balance":20164,"investment_earnings_or_losses":-5319,"administrative_expenses":227,"end_year_balance":14618},"permanent_endowment_eoy_percentage":1.0,"held_by_unrelated_organizations":true,"held_by_related_organizations":false},"land_buildings_equipment":{"leasehold_improvements":{"investment_cost_or_other_basis":216627,"book_value":140808,"depreciation":75819},"equipment":{"investment_cost_or_other_basis":337723,"book_value":44565,"depreciation":293158},"total_book_value":185373},"other_liabilities":{"liabilities":[{"description":"CLIENT DEPOSITS","amount":9777}],"total_liability":9777},"net_assets_reconciliation":{"total_revenue":2425811,"total_expenses":2904622,"excess_or_deficit_for_year":-478811,"net_unrealized_gains_losses_on_investments":1802,"total_adjustments":1802,"excess_or_deficit_per_financial_statements":-477009},"revenue_reconciliation":{"total_revenue_audited_financial_statements":2483569,"net_unrealized_gains_investments":1802,"other_revenue":55956,"revenue_not_reported":57758,"revenue_subtotal":2425811,"revenue_not_reported_financial_statement":0,"total_revenue_per_990":2425811},"expense_reconciliation":{"total_expenses_audited_financial_statements":2960578,"other_expenses_included":55956,"expenses_not_reported":55956,"expenses_subtotal":2904622,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":2904622},"supplemental_information":[{"explanation":"THE PURPOSE OF THE WESTERN MASSACHUSETTS LEGAL SERVICES FUND ESTABLISHED WITH THE COMMUNITY FOUNDATION OF WESTERN MASSACHUSETTS IS TO ENSURE PROFESSIONAL MANAGEMENT OF FUNDS AND TO ATTRACT OTHER POTENTIAL CONTRIBUTORS."},{"explanation":"LOSS ON ABANDONMENT OF PROPERTY"}]},"ScheduleL":{"business_transactions_involving_interested_persons":[{"person_name":"DEAN ARTHUR R GAUDIO","relationship":"FINANCE COMMITTEE MEMBER AND DEAN OF THE WESTERN N E COLLEGE SCHOOL OF LAW","description":"THE COLLEGE PAYS THE ORGANIZATION A CLINIC FEE","amount":33000,"sharing_of_revenues":false,"name":"DEAN ARTHUR R GAUDIO"}]},"source_xml":"201101269349300115_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide legal assistance in noncriminal proceedings or matters to individuals financially unable to afford legal assistance in the western massachusetts area.","primary_activities":"To provide legal assistance in noncriminal proceedings or matters to individuals financially unable to afford legal assistance in the western massachusetts area. 912 clients served.","year":2011,"name":"WESTERN MASSACHUSETTS LEGAL SERVICES INC","phone":"8006391109","website":"WMLS.ORG","type":"990","principal_officer":"G DAVID SHARP ESQ","year_formation":1972,"state_legal_domicile":"MA","total_volunteers":10,"tax_period_begin":"2011-01-01T00:00:00","tax_period_end":"2011-12-31T00:00:00","address":"1 MONARCH PLACE NO 400, SPRINGFIELD, MA, 01144, USA","city":"SPRINGFIELD","state":"MA","country":"USA","zip_code":"01144"},"Governance":{"501c3 determination":true,"Number of voting members":15,"Number of independent voting members":15,"Number of employees total":31,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":31,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1324997,"Contributions":{"value":1216389,"Other contributions":329826,"Grant revenue":886563},"Program revenue":{"value":106360,"Total revenue":106360,"Unrelated business revenue":0},"Investment income":{"value":2248,"Investment income total":2248},"Other revenues":{"value":0}},"Expenses":{"value":1267439,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":926851,"Other salaries and wages":627990,"Other employee benefits":237200,"Payroll taxes":61661},"Other expenses":{"value":340588,"Office expenses":6926,"Occupancy":101911,"Travel":11949,"Conferences and meetings":13429,"Depreciation and depletion":20893,"Insurance":11420,"Itemized Expenses":{"value":159494,"VARIOUS":159494},"All other expenses":14566}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Prepaid expenses deferred charges":0,"Investments other":0,"Other assets":0},"Liabilities":{"value":0,"Other liabilities":0},"Fund balance":{"value":0},"Form990Details":{"program_service_accomplishments":[{"description":"TO PROVIDE LEGAL ASSISTANCE IN NONCRIMINAL PROCEEDINGS OR MATTERS TO INDIVIDUALS FINANCIALLY UNABLE TO AFFORD LEGAL ASSISTANCE IN THE WESTERN MASSACHUSETTS AREA. 912 CLIENTS SERVED.","expense":882321,"revenue":108608}],"program_service_revenue_detail":[{"business_code":"541100","description":"ATTORNEY FEE INCOME","total_revenue":106360,"related_or_exempt_function_income":106360}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":532426,"management_and_general":95564,"total":627990},"other_employee_benefits":{"program_services":136362,"management_and_general":100838,"total":237200},"payroll_taxes":{"program_services":35451,"management_and_general":26210,"total":61661},"office_expenses":{"program_services":5299,"management_and_general":1620,"fundraising":7,"total":6926},"occupancy":{"program_services":71934,"management_and_general":29977,"total":101911},"travel":{"program_services":10403,"management_and_general":1546,"total":11949},"conferences_meetings":{"program_services":5480,"management_and_general":7949,"total":13429},"depreciation_depletion":{"management_and_general":20893,"total":20893},"insurance":{"program_services":6987,"management_and_general":4433,"total":11420},"all_other_expenses":{"program_services":9589,"management_and_general":3044,"fundraising":1933,"total":14566}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"G DAVID SHARP ESQ","address_line1":"1 MONARCH PLACE NO 400","city":"SPRINGFIELD","state":"MA","zip":"01144"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":true,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"8006391109","business_name_line1":"SUSAN KOZLIK","address_line1":"1 MONARCH PLACE SUITE 400","city":"SPRINGFIELD","state":"MA","zip":"01144"},"officers_directors_key_employees":[{"title":"VICE PRESIDENT","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TREASURER","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"SECRETARY","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"PRESIDENT","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_170b1_avi":true},"support_170":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":15104563,"current_year":1216389,"current_year_minus1":2439248,"current_year_minus2":2331983,"current_year_minus3":4216541,"current_year_minus4":4900402},"total_calendar_year_support":{"value":15104563,"current_year":1216389,"current_year_minus1":2439248,"current_year_minus2":2331983,"current_year_minus3":4216541,"current_year_minus4":4900402},"gross_receipts_from_admissions_etc":355073,"public_support_total":15104563,"gross_investment_income":{"value":103305,"current_year":2228,"current_year_minus1":7888,"current_year_minus2":3907,"current_year_minus3":30261,"current_year_minus4":59021},"total_support":15207868,"public_support_percentage":0.9932}},"ScheduleB":{"attached":true,"required":true},"ScheduleC":{"lobbying_activities":{"volunteers":false,"paid_staff_or_management":true,"media_advertisements":false,"mailings_members":false,"publications_or_broadcast":false,"grants_other_organizations":false,"direct_contact_legislators":true,"direct_contact_legislators_amount":1316,"rallies_demonstrations":true,"rallies_demonstrations_amount":3922,"other_activities":false,"total_lobbying_expenditures":5238,"not_described_section_501c3":false}},"ScheduleD":{"endowment_funds":{"current_year":{"beginning_year_balance":19352,"other_expenditures":19352},"current_year_minus1":{"beginning_year_balance":17427,"investment_earnings_or_losses":2146,"administrative_expenses":221,"end_year_balance":19352},"current_year_minus2":{"beginning_year_balance":14618,"investment_earnings_or_losses":2999,"administrative_expenses":190,"end_year_balance":17427},"current_year_minus3":{"beginning_year_balance":20164,"investment_earnings_or_losses":-5319,"administrative_expenses":227,"end_year_balance":14618},"held_by_unrelated_organizations":true,"held_by_related_organizations":false},"land_buildings_equipment":{"total_book_value":0},"supplemental_information":[{"identifier":"DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:","form_and_line_reference":"PART V, LINE 4:","explanation":"THE PURPOSE OF THE WESTERN MASSACHUSETTS LEGAL SERVICES FUND ESTABLISHED WITH THE COMMUNITY FOUNDATION OF WESTERN MASSACHUSETTS IS TO ENSURE PROFESSIONAL MANAGEMENT OF FUNDS AND TO ATTRACT OTHER POTENTIAL CONTRIBUTORS. THE FUND WAS TRANSFERRED TO COMMUNITY LEGAL AID, INC."}]},"ScheduleL":{"business_transactions_involving_interested_persons":[{"person_name":"DEAN ARTHUR R GAUDIO","relationship":"FINANCE COMMITTEE MEMBER AND DEAN OF THE WESTERN N E COLLEGE SCHOOL OF LAW","description":"THE COLLEGE PAYS THE ORGANIZATION A CLINIC FEE","amount":16500,"sharing_of_revenues":false,"name":"DEAN ARTHUR R GAUDIO"}]},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":false,"bond_liabilities_discharged":false,"required_to_notify_attorney_general":true,"attorney_general_notified":true},"successor_relationships":{"director_of_successor":true,"employee_of_successor":false,"owner_of_successor":false},"liquidations":[{"business_name_line1":"COMMUNITY LEGAL AID INC","ein":42446242,"irc_section":"501(C)(3)","distribution_date":"2011-07-01T00:00:00","description":"ASSETS TRANSFERED INCLUDE CASH AND FIXED ASSETS.","fair_market_value":755462,"method_of_fmv_determination":"NET BOOK VALUE OF FIXED ASSETS AT 7/1/11. ACTUAL BALANCES IN CASH.","address_line1":"405 MAIN STREET","city":"WORCESTER","state":"MA","zip":"01608","name":"COMMUNITY LEGAL AID INC","address":"405 MAIN STREET, WORCESTER, MA, 01608"}],"supplemental_information":[{"explanation":"PART I, LINE 2E: BRENDA DOHERTY AND ARTHUR GAUDIO"},{"explanation":"PART I, LINE 2E: DIRECTORS AT BOTH WESTERN MASSACHUSETTS LEGAL SERVICES, INC. AND COMMUNITY LEGAL AID, INC."}]},"source_xml":"201201389349300700_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide legal assistance in noncriminal proceedings or matters to individuals financially unable to afford legal assistance in the western massachusetts area.","primary_activities":"To provide legal assistance in noncriminal proceedings or matters to individuals financially unable to afford legal assistance in the western massachusetts area. 912 clients served.","year":2011,"name":"WESTERN MASSACHUSETTS LEGAL SERVICES INC","phone":"8006391109","website":"WMLS.ORG","type":"990","principal_officer":"G DAVID SHARP ESQ","year_formation":1972,"state_legal_domicile":"MA","total_volunteers":10,"tax_period_begin":"2011-01-01T00:00:00","tax_period_end":"2011-12-31T00:00:00","address":"1 MONARCH PLACE NO 400, SPRINGFIELD, MA, 01144, USA","city":"SPRINGFIELD","state":"MA","country":"USA","zip_code":"01144"},"Governance":{"501c3 determination":true,"Number of voting members":15,"Number of independent voting members":15,"Number of employees total":31,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":31,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1324997,"Contributions":{"value":1216389,"Other contributions":329826,"Grant revenue":886563},"Program revenue":{"value":106360,"Total revenue":106360,"Unrelated business revenue":0},"Investment income":{"value":2248,"Investment income total":2248},"Other revenues":{"value":0}},"Expenses":{"value":1267439,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":926851,"Other salaries and wages":627990,"Other employee benefits":237200,"Payroll taxes":61661},"Other expenses":{"value":340588,"Office expenses":6926,"Occupancy":101911,"Travel":11949,"Conferences and meetings":13429,"Depreciation and depletion":20893,"Insurance":11420,"Itemized Expenses":{"value":159494,"VARIOUS":159494},"All other expenses":14566}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Prepaid expenses deferred charges":0,"Investments other":0,"Other assets":0},"Liabilities":{"value":0,"Other liabilities":0},"Fund balance":{"value":0},"Form990Details":{"program_service_accomplishments":[{"description":"TO PROVIDE LEGAL ASSISTANCE IN NONCRIMINAL PROCEEDINGS OR MATTERS TO INDIVIDUALS FINANCIALLY UNABLE TO AFFORD LEGAL ASSISTANCE IN THE WESTERN MASSACHUSETTS AREA. 912 CLIENTS SERVED.","expense":882321,"revenue":108608}],"program_service_revenue_detail":[{"business_code":"541100","description":"ATTORNEY FEE INCOME","total_revenue":106360,"related_or_exempt_function_income":106360}],"functional_expense_allocations":{"other_salaries_and_wages":{"program_services":532426,"management_and_general":95564,"total":627990},"other_employee_benefits":{"program_services":136362,"management_and_general":100838,"total":237200},"payroll_taxes":{"program_services":35451,"management_and_general":26210,"total":61661},"office_expenses":{"program_services":5299,"management_and_general":1620,"fundraising":7,"total":6926},"occupancy":{"program_services":71934,"management_and_general":29977,"total":101911},"travel":{"program_services":10403,"management_and_general":1546,"total":11949},"conferences_meetings":{"program_services":5480,"management_and_general":7949,"total":13429},"depreciation_depletion":{"management_and_general":20893,"total":20893},"insurance":{"program_services":6987,"management_and_general":4433,"total":11420},"all_other_expenses":{"program_services":9589,"management_and_general":3044,"fundraising":1933,"total":14566}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"backup_withholding_compliance":true,"employment_tax_returns_filed":true,"lobbying_activities":true,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"G DAVID SHARP ESQ","address_line1":"1 MONARCH PLACE NO 400","city":"SPRINGFIELD","state":"MA","zip":"01144"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":true,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"8006391109","business_name_line1":"SUSAN KOZLIK","address_line1":"1 MONARCH PLACE SUITE 400","city":"SPRINGFIELD","state":"MA","zip":"01144"},"officers_directors_key_employees":[{"title":"VICE PRESIDENT","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TREASURER","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"SECRETARY","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"PRESIDENT","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"DIRECTOR","reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_170b1_avi":true},"support_170":{"thirty_three_percent_test_current_year":true,"gifts_grants_contributions":{"value":15104563,"current_year":1216389,"current_year_minus1":2439248,"current_year_minus2":2331983,"current_year_minus3":4216541,"current_year_minus4":4900402},"total_calendar_year_support":{"value":15104563,"current_year":1216389,"current_year_minus1":2439248,"current_year_minus2":2331983,"current_year_minus3":4216541,"current_year_minus4":4900402},"gross_receipts_from_admissions_etc":355073,"public_support_total":15104563,"gross_investment_income":{"value":103305,"current_year":2228,"current_year_minus1":7888,"current_year_minus2":3907,"current_year_minus3":30261,"current_year_minus4":59021},"total_support":15207868,"public_support_percentage":0.9932}},"ScheduleB":{"attached":true,"required":true},"ScheduleC":{"lobbying_activities":{"volunteers":false,"paid_staff_or_management":true,"media_advertisements":false,"mailings_members":false,"publications_or_broadcast":false,"grants_other_organizations":false,"direct_contact_legislators":true,"direct_contact_legislators_amount":1316,"rallies_demonstrations":true,"rallies_demonstrations_amount":3922,"other_activities":false,"total_lobbying_expenditures":5238,"not_described_section_501c3":false}},"ScheduleD":{"endowment_funds":{"current_year":{"beginning_year_balance":19352,"other_expenditures":19352},"current_year_minus1":{"beginning_year_balance":17427,"investment_earnings_or_losses":2146,"administrative_expenses":221,"end_year_balance":19352},"current_year_minus2":{"beginning_year_balance":14618,"investment_earnings_or_losses":2999,"administrative_expenses":190,"end_year_balance":17427},"current_year_minus3":{"beginning_year_balance":20164,"investment_earnings_or_losses":-5319,"administrative_expenses":227,"end_year_balance":14618},"held_by_unrelated_organizations":true,"held_by_related_organizations":false},"land_buildings_equipment":{"total_book_value":0},"supplemental_information":[{"identifier":"DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:","form_and_line_reference":"PART V, LINE 4:","explanation":"THE PURPOSE OF THE WESTERN MASSACHUSETTS LEGAL SERVICES FUND ESTABLISHED WITH THE COMMUNITY FOUNDATION OF WESTERN MASSACHUSETTS IS TO ENSURE PROFESSIONAL MANAGEMENT OF FUNDS AND TO ATTRACT OTHER POTENTIAL CONTRIBUTORS. THE FUND WAS TRANSFERRED TO COMMUNITY LEGAL AID, INC."}]},"ScheduleL":{"business_transactions_involving_interested_persons":[{"person_name":"DEAN ARTHUR R GAUDIO","relationship":"FINANCE COMMITTEE MEMBER AND DEAN OF THE WESTERN N E COLLEGE SCHOOL OF LAW","description":"THE COLLEGE PAYS THE ORGANIZATION A CLINIC FEE","amount":16500,"sharing_of_revenues":false,"name":"DEAN ARTHUR R GAUDIO"}]},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":false,"bond_liabilities_discharged":false,"required_to_notify_attorney_general":true,"attorney_general_notified":true},"successor_relationships":{"director_of_successor":true,"employee_of_successor":false,"owner_of_successor":false},"liquidations":[{"business_name_line1":"COMMUNITY LEGAL AID INC","ein":42446242,"irc_section":"501(C)(3)","distribution_date":"2011-07-01T00:00:00","description":"ASSETS TRANSFERED INCLUDE CASH AND FIXED ASSETS.","fair_market_value":755462,"method_of_fmv_determination":"NET BOOK VALUE OF FIXED ASSETS AT 7/1/11. ACTUAL BALANCES IN CASH.","address_line1":"405 MAIN STREET","city":"WORCESTER","state":"MA","zip":"01608","name":"COMMUNITY LEGAL AID INC","address":"405 MAIN STREET, WORCESTER, MA, 01608"}],"supplemental_information":[{"explanation":"PART I, LINE 2E: BRENDA DOHERTY AND ARTHUR GAUDIO"},{"explanation":"PART I, LINE 2E: DIRECTORS AT BOTH WESTERN MASSACHUSETTS LEGAL SERVICES, INC. AND COMMUNITY LEGAL AID, INC."}]},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":0.04344009835493967,"percentile":0.5386162737987308},"Operating Reserve Ratio":{"score":0.0,"percentile":0.026800149493383534},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":1.0},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":1.0,"weight":5,"atoms":{"Compensation committee":{"value":true},"Independent compensation consultant":{"value":true},"Form 990 of other organizations reviewed":{"value":true},"Written employment contract":{"value":true},"Compensation survey or study":{"value":true},"Board or committee approval":{"value":true}}},"Governance Policy Score":{"score":0.6666666666666666,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":false},"Compensation process for CEO":{"value":true},"Compensation process for other employees":{"value":true},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":false},"Independent audit financial statements":{"value":false}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":1.0,"weight":20},"Accountability":{"score":0.861111111111111,"weight":14},"Sustainability":{"score":0.3417639182966742,"weight":13},"Growth":{"score":null,"weight":8}},"Overall Score":{"score":0.7765635424130282,"percentile":0.5959840200520777}},"source_xml":"201201389349300700_public.xml"},"sector":"Human Services","donation_categories":[],"zakat_policy":null},"error":null}