Liabilities / Assets
57th percentile
Higher debt load relative to assets than 57% of similar nonprofits.
EIN 04-6004303 • 501(c)3 • Boston, MA
Profile
Legal services to benefit the poor.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
57th percentile
Higher debt load relative to assets than 57% of similar nonprofits.
Liabilities / Revenue
73rd percentile
Higher debt load relative to revenue than 73% of similar nonprofits.
Net Margin
81st percentile
Higher net margin than 81% of similar nonprofits.
Top Officer Pay
43rd percentile
Higher top officer pay than 43% of similar nonprofits.
Top officer pay equals 2.4% of source-year revenue.
Asset Growth
69th percentile
Faster asset growth than 69% of similar nonprofits.
Revenue Growth
37th percentile
Faster revenue growth than 37% of similar nonprofits.
Assets
Up$25,418,728
Up $2,545,056 (+11%) from 2023
Liabilities
Down$7,296,357
Down $302,233 (-4.0%) from 2023
Net Assets
Up$18,122,371
Up $2,847,289 (+19%) from 2023
Revenue
Up$9,928,448
Up $259,997 (+2.7%) from 2023
Expenses
Up$7,081,159
Up $1,015,976 (+17%) from 2023
Net Income
Down$2,847,289
Down $755,979 (-21%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Legal services to the poor
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $5,189,293 | $8,200,120 | ▲ $3,010,827 |
| Cash and Non-Interest-Bearing Accounts | $6,406,804 | $6,320,676 | ▼ $86,128 |
| Accounts Receivable | $4,330,529 | $4,561,516 | ▲ $230,987 |
| Prepaid Expenses and Deferred Charges | $103,566 | $106,874 | ▲ $3,308 |
| Land, Buildings, and Equipment, Net | $106,209 | $95,729 | ▼ $10,480 |
| Total Assets | $22,873,672 | $25,418,728 | ▲ $2,545,056 |
| Other Assets Total | $6,737,271 | $6,133,813 | ▼ $603,458 |
| Liabilities | |||
| Other Liabilities | $7,168,388 | $6,598,521 | ▼ $569,867 |
| Accounts Payable and Accrued Expenses | $430,202 | $697,836 | ▲ $267,634 |
| Total Liabilities | $7,598,590 | $7,296,357 | ▼ $302,233 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $10,610,423 | $12,731,766 | ▲ $2,121,343 |
| Net Assets With Donor Restrictions | $4,664,659 | $5,390,605 | ▲ $725,946 |
| Total Net Assets Fund Balance | $15,275,082 | $18,122,371 | ▲ $2,847,289 |
| Total Liabilities and Net Assets / Fund Balance | $22,873,672 | $25,418,728 | ▲ $2,545,056 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $83,519 | $19,596 | $103,115 |
| Equipment | $12,210 | $23,444 | $35,654 |
| Other Assets Org | $6,133,813 | - | - |
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $8,233,866 | $1,000,000 | ▲ $394,175 | - | $9,628,041 |
| 2023 | $5,414,438 | $2,684,165 | ▲ $135,263 | - | $8,233,866 |
| 2022 | $1,163,545 | $4,234,978 | ▲ $15,915 | - | $5,414,438 |
| 2021 | $1,122,928 | $40,000 | ▲ $617 | - | $1,163,545 |
| 2020 | $1,041,790 | $80,000 | ▲ $1,138 | - | $1,122,928 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Melba Abreu | COO/CFO | FT | $199,440 | $36,659 | $236,099 |
| Georgia Katsoulomitis | Executive Director | FT | $212,278 | $20,122 | $232,400 |
| Jamie Sabino | Deputy Director of Advocacy | FT | $133,278 | $39,233 | $172,511 |
| Annette Duke | Senior Housing Staff Attorney | FT | $140,313 | $30,948 | $171,261 |
| Rochelle Hahn | Director Ma Legal Aid Websites-attorney | FT | $133,401 | $32,928 | $166,329 |
| Iris Gomez | Senior Immigration Attorney | FT | $132,078 | $33,118 | $165,196 |
| Vicky Pulos | Senior Health Law Staff Attorney | FT | $132,491 | $19,964 | $152,455 |
| Linda Montgomery | Trustee | - | $100 | - | $100 |
| Renee Spencer | Trustee | - | $50 | - | $50 |
| Name | Title |
|---|---|
| Hon Edward P Leibensperger | President |
| Kenneth Berman Esq | Vice President |
| Charles E Walker Jr Esq | Trustee |
| DYLAN O'SULLIVAN ESQ | Trustee |
| Dean Richlin Esq | Trustee |
| Gladys Vega | Trustee |
| John J Carroll Jr Esq | Trustee |
| Martha Koster Esq | Trustee |
| Ruth Ellen Fitch | Trustee |
| Will Ogburn Esq | Trustee |
| Tim Scalona | Clerk |
| Richard C Allen Esq | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Charles Group Consulting | Consultant | 128A TREMONT STREET, Boston, MA 02108 | $107,677 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $4,997,166 |
| Other Expenses | $2,083,993 |
| Total Fundraising Expense | $222,358 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,855,958 | $921,421 | $136,841 | $3,914,220 |
| Occupancy | $622,736 | $204,842 | $24,863 | $852,441 |
| Other Employee Benefits | $584,993 | $190,015 | $16,723 | $791,731 |
| Payroll Taxes | $213,296 | $69,261 | $8,658 | $291,215 |
| Office Expenses | $72,908 | $32,651 | $11,986 | $117,545 |
| Fees for Services Accounting | $2,958 | $32,042 | - | $35,000 |
| Travel | $18,706 | $1,821 | $9,792 | $30,319 |
| Conferences and Meetings | $14,519 | $7,181 | $5,721 | $27,421 |
| Fees for Service Investment Mgmnt Fees | - | $23,686 | - | $23,686 |
| Depreciation Depletion | - | $22,230 | - | $22,230 |
| Insurance | $14,392 | $4,616 | $575 | $19,583 |
| All Other Expenses | $10,816 | $7,156 | $1,181 | $19,153 |
| Other Expenses | $11,076 | $3,553 | $442 | $15,071 |
| Fees for Services Other | $4,379 | $1,440 | $180 | $5,999 |
| Total Functional Expenses | $5,136,886 | $1,721,915 | $222,358 | $7,081,159 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $7,237,334 |
| Total Expenses per Form 990 | $7,081,159 |
| Expenses per Audited Statements | $7,057,473 |
| Expenses Not Reported on Form 990 | $179,861 |
| Expenses Not Reported on Financial Statements | $23,686 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Operating Lease Obligations | $6,598,521 |
“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.”
“Board members periodically verify the conflict of interest policy and provide notification if conflicts arise.”
“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 2023 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.”
“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.”
“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. The capital asset reserve provides an internal source of funds for repair, replacement or acquisition of furniture, fixtures and equipment. The impact fund provides an internal source of funds to expand or strengthen the organization, without resorting to the use of the sustainability fund or capital asset reserve. Prior approval of the finance committee and board of trustees is required.”
“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, 2024, 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.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 430202 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 697836 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 4330529 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 4561516 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
| IRS990/AllOtherContributionsAmt | 0 | 8069004 |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 1181 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 7156 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 10816 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 19153 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | MASSACHUSETTS LAW REFORM INSTITUTE INC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6173570700 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 40 COURT STREET SUITE 700 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BOSTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02108 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 6406804 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 6320676 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/FundraisingAmt | 0 | 5721 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 7181 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 14519 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 27421 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 107677 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 128A TREMONT STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | BOSTON |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 02108 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | CHARLES GROUP CONSULTING |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | CONSULTANT |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 8069004 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 583540 |
| IRS990/CYOtherExpensesAmt | 0 | 2083993 |
| IRS990/CYOtherRevenueAmt | 0 | 60307 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1215597 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 2847289 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 4997166 |
| IRS990/CYTotalExpensesAmt | 0 | 7081159 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 222358 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 9928448 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 22230 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 22230 |
| IRS990/Desc | 0 | LEGAL SERVICES TO BENEFIT THE POOR. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4664659 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5390605 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 1 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 46 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 396343 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 32042 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 2958 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 35000 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 180 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 1440 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 4379 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 5999 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 23686 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 23686 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form1098CFiledInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form8899Filedind | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 7.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 3.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 11 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 12 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 13 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 14 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 15 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 16 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 17 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 18 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 19 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 20 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 10 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 11 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 12 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 13 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 14 | 20122 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 15 | 36659 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 16 | 30948 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 17 | 39233 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 18 | 32928 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 19 | 33118 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 20 | 19964 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | HON EDWARD P LEIBENSPERGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KENNETH BERMAN ESQ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | RICHARD C ALLEN ESQ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | TIM SCALONA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOHN J CARROLL JR ESQ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | RUTH ELLEN FITCH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MARTHA KOSTER ESQ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | LINDA MONTGOMERY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | WILL OGBURN ESQ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | DYLAN O'SULLIVAN ESQ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | DEAN RICHLIN ESQ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 11 | RENEE SPENCER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 12 | GLADYS VEGA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 13 | CHARLES E WALKER JR ESQ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 14 | GEORGIA KATSOULOMITIS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 15 | MELBA ABREU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 16 | ANNETTE DUKE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 17 | JAMIE SABINO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 18 | ROCHELLE HAHN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 19 | IRIS GOMEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 20 | VICKY PULOS |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 100 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 11 | 50 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 14 | 212278 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 15 | 199440 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 16 | 140313 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 17 | 133278 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 18 | 133401 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 19 | 132078 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 20 | 132491 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 11 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 12 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 13 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 14 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 15 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 16 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 17 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 18 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 19 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 20 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | CLERK |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 11 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 12 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 13 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 14 | EXECUTIVE DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 15 | COO/CFO |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 16 | SENIOR HOUSING STAFF ATTORNEY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 17 | DEPUTY DIRECTOR OF ADVOCACY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 18 | DIR MA LEGAL AID WEBSITES-ATTORNEY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 19 | SENIOR IMMIGRATION ATTORNEY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 20 | SENIOR HEALTH LAW STAFF ATTORNEY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1937 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 13 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 9928448 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 13 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 18 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/FundraisingAmt | 0 | 575 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 4616 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 14392 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 19583 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 583540 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 583540 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 5189293 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 8200120 |
| IRS990/IRPDocumentCnt | 0 | 35 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 43040 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 106209 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 95729 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 138769 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 1 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | LEGAL SERVICES TO BENEFIT THE POOR. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 15275082 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 18122371 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 10610423 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 12731766 |
| IRS990/NoncashContributionsAmt | 0 | 12291 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 24863 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 204842 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 622736 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 852441 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 11986 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 32651 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 72908 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 117545 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 6737271 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 6133813 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 16723 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 190015 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 584993 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 791731 |
| IRS990/OtherExpensesGrp/Desc | 0 | CONTRACT SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | MISCELLANEOUS EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 2 | BOOKS & PUBLICATIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | TELEPHONE |
| IRS990/OtherExpensesGrp/FundraisingAmt | 0 | 1948 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 1 | 2622 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 2 | 826 |
| IRS990/OtherExpensesGrp/FundraisingAmt | 3 | 442 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 193366 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 6634 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 3553 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 626785 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 62680 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 20684 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 11076 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 822099 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 65302 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 28144 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 15071 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 7168388 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 6598521 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | OTHER INCOME |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 60307 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 60307 |
| IRS990/OtherRevenueTotalAmt | 0 | 60307 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 136841 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 921421 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2855958 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 3914220 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 8658 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 69261 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 213296 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 291215 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 103566 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 106874 |
| IRS990/PrincipalOfficerNm | 0 | GEORGIA KATSOULOMITIS |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 541100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | CONTRACT SERVICES & HO |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1215597 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1215597 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | LEGAL SERVICES TO BENEFIT THE POOR - WEBSITE ADVOCATE |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 580721 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 641507 |
| IRS990/ProgSrvcAccomActy3Grp/Desc | 0 | LEGAL SERVICES TO BENEFIT THE POOR FOR IMMIGRATION, HOMELESSNESS/HOUSING AND BENEFITS. |
| IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt | 0 | 4159822 |
| IRS990/ProgSrvcAccomActy3Grp/RevenueAmt | 0 | 74295 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 7982020 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 231520 |
| IRS990/PYOtherExpensesAmt | 0 | 1875353 |
| IRS990/PYOtherRevenueAmt | 0 | 261456 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1193455 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 3603268 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 4189830 |
| IRS990/PYTotalExpensesAmt | 0 | 6065183 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 9668451 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 2847289 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 499795 |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | CONTRACT SERVICES HONORARIUM - 2020 AMOUNT: $ 945,115. 2021 AMOUNT: $ 1,738,576. 2022 AMOUNT: $ 1,026,502. 2023 AMOUNT: $ 1,193,455. 2024 AMOUNT: $ 1,215,597. IMPACT LITIGATION SETTLEMENTS - 2020 AMOUNT: $ 160,120. 2023 AMOUNT: $ 100,000. 2024 AMOUNT: $ 0. MISCELLANEOUS INCOME - 2021 AMOUNT: $ 2,443. 2022 AMOUNT: $ 25,507. 2023 AMOUNT: $ 161,456. 2024 AMOUNT: $ 60,307. GAIN ON LEASE MODIFICATION - 2022 AMOUNT: $ 144,891. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 8069004 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 7982020 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 6250594 |
No mirrored PDF or thumbnail assets are attached yet.