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FOR THOSE BENEFITS TO BE RECOGNIZED, A TAX POSITION MUST BE MORE-LIKELY-THAN-NOT TO BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. FOR THE YEAR ENDED JUNE 30, 2011, THE AGENCY HAS NO MATERIAL UNCERTAIN TAX POSITIONS TO BE ACCOUNTED FOR IN THE FINANCIAL STATEMENTS. THE AGENCY RECOGNIZES INTEREST AND PENALTIES, IF ANY, RELATED TO UNRECOGNIZED TAX BENEFITS IN INTEREST EXPENSE. ALL TAX YEARS PRIOR TO 2007 ARE CLOSED VIA THE PASSING OF THE STATUTE OF LIMITATIONS. NO NOTICES HAVE BEEN RECEIVED FROM EITHER THE INTERNAL REVENUE SERVICE OR COMMONWEALTH OF MASSACHUSETTS ADDRESSING ANY SUBSEQUENT YEAR."},{"identifier":"PART XI, LINE 8 - OTHER ADJUSTMENTS:","explanation":"NET ASSETS TRANSFERRED TO AIDS ACTION COMMITTEE OF MASSACHUSETTS, INC UPON MERGER -113,491."},{"identifier":"PART XII, LINE 4B - OTHER ADJUSTMENTS:","explanation":"SPECIAL EVENT EXPENSES RECLASSIFIED TO REVENUE PAGE -28,911."},{"identifier":"PART XIII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"SPECIAL EVENT EXPENSES RECLASSIFIED TO REVENUE PAGE 28,911."}]},"ScheduleG":{"fundraising_events":{"event1":{"name":"HOLIDAY POPS","gross_receipts":31491,"charitable_contributions":14765,"gross_revenue":16726,"food_and_beverage":16726,"other_direct_expenses":965},"event2":{"name":"DINNER DANCE","gross_receipts":29967,"charitable_contributions":26975,"gross_revenue":2992,"food_and_beverage":2992,"entertainment":300,"other_direct_expenses":1323},"other_events":{"gross_receipts":11275,"charitable_contributions":4875,"gross_revenue":6400,"rent_facility_costs":6400,"other_direct_expenses":205,"event_count":1},"total":{"gross_receipts":72733,"charitable_contributions":46615,"gross_revenue":26118,"rent_facility_costs":6400,"food_and_beverage":19718,"entertainment":300,"other_direct_expenses":2493},"direct_expense_summary":28911,"net_income_summary":-2793}},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":false,"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":true,"owner_of_successor":false},"liquidations":[{"business_name_line1":"AIDS ACTION COMMITTEE OF MASSACHUSETTS INC","ein":222707246,"irc_section":"501(C)(3)","distribution_date":"2011-07-01T00:00:00","description":"EFFECTIVE JULY 1, 2011, AAC OF MA, INC AND STRONGEST LINK AIDS SERVICES, INC.(SLAS) COMBINED UPON APPROVAL BY THE GOVERNING BOARDS OF AAC OF MA, INC. THE CORPORATE CHARTER AND NOT-FOR-PROFIT DESIGNATION OF AAC WILL BE RETAINED AND ALL THE ASSETS AND LIABILITIES OF SLAS WERE TRANSFERRED TO THE AAC ON JULY 1, 2011. THERE WAS NO OTHER CASH CONSIDERATION PAID AS PART OF THE COMBINATION. THE COMBINATION TRANSACTION WILL BE ACCOUNTED FOR AS A PURCHASE UNDER ASC 958-805. SLAS CEASED OPERATIONS UPON THIS COMBINATION DATE.","fair_market_value":113491,"method_of_fmv_determination":"BOOK VALUE","address_line1":"75 AMORY STREET","city":"BOSTON","state":"MA","zip":"02119","name":"AIDS ACTION COMMITTEE OF MASSACHUSETTS INC","address":"75 AMORY STREET, BOSTON, MA, 02119"}],"supplemental_information":[{"explanation":"PART I, LINE 2E: JULIET CAREY AND PETER KONRADELIZABETH JOHNSON"},{"explanation":"PART I, LINE 2E: JULIET CAREY AND PETER KONRAD JOINED THE BOARD OF AIDS ACTION COMMITTEE OF MA AND ELIZABETH JOHNSON IS EMPLOYED AS AAC'S DIRECTOR OF PROGRAM OPERATIONS."},{"explanation":"PART I, LINE 7C: THE ARTICLES OF MERGER ARE FILED WITH THE MASSACHUSETTS ATTORNEY GENERAL'S OFFICE."}]},"source_xml":"201211359349303146_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To meet the needs of individuals infected and affected by hiv aids in essex county by providing compassionate support services","primary_activities":"Case management: the goal of case management is to help clients maintain independence and control over their lives and the decisions that affect them. 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