Liabilities / Assets
36th percentile
Higher debt load relative to assets than 36% of similar nonprofits.
990 • Fiscal year 2014 • EIN 52-1823050
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
36th percentile
Higher debt load relative to assets than 36% of similar nonprofits.
Liabilities / Revenue
45th percentile
Higher debt load relative to revenue than 45% of similar nonprofits.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
72nd percentile
Higher top officer pay than 72% of similar nonprofits.
Top officer pay equals 11.6% of source-year revenue.
Asset Growth
75th percentile
Faster asset growth than 75% of similar nonprofits.
Revenue Growth
33rd percentile
Faster revenue growth than 33% of similar nonprofits.
Assets
Up$2,061,888
Up $242,759 (+13%) from 2013
Net Assets
Up$1,983,939
Up $208,218 (+12%) from 2013
Liabilities
Up$77,949
Up $34,541 (+80%) from 2013
Revenue
$906,566
No earlier filing loaded for comparison.
Expenses
Up$797,887
Up $76,667 (+11%) from 2013
Net Income
$108,679
No earlier filing loaded for comparison.
Caplaw strengthens the legal and management capacity of community action agencies and other anti-poverty organizations through technical assistance, training and resources which enhances their ability to act in accountable and effective ways.
To provide legal training and technical assistance to anti-poverty organizations.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $1,371,783 | $1,577,331 | ▲ $205,548 |
| Cash and Non-Interest-Bearing Accounts | $193,610 | $221,426 | ▲ $27,816 |
| Savings and Temporary Cash Investments | $132,526 | $132,125 | ▼ $401 |
| Accounts Receivable | $74,277 | $98,245 | ▲ $23,968 |
| Investments Other Securities | $24,354 | - | - |
| Pledges and Grants Receivable | $17,261 | $24,246 | ▲ $6,985 |
| Prepaid Expenses and Deferred Charges | $5,318 | $8,515 | ▲ $3,197 |
| Land, Buildings, and Equipment, Net | $0 | $0 | → $0 |
| Total Assets | $1,819,129 | $2,061,888 | ▲ $242,759 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $43,408 | $77,949 | ▲ $34,541 |
| Total Liabilities | $43,408 | $77,949 | ▲ $34,541 |
| Net Assets / Fund Balance | |||
| Unrestricted Net Assets | $1,775,721 | $1,983,939 | ▲ $208,218 |
| Total Net Assets Fund Balance | $1,775,721 | $1,983,939 | ▲ $208,218 |
| Total Liabilities and Net Assets / Fund Balance | $1,819,129 | $2,061,888 | ▲ $242,759 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $0 | $16,028 | $16,028 |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Eleanor Evans | Executive Director | PT | $85,057 | $20,039 | $105,096 |
| Name | Title |
|---|---|
| Winston Ross | President |
| David Brightbill | Vice President |
| Cynthia Burton | Director |
| Douglas Rauthe | Director |
| Hal Cohen | Director |
| Patricia Steiger | Director |
| Jerralynn Ness | Secretary |
| Gale Hennessy | Treasurer |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $476,631 |
| Other Expenses | $321,256 |
| Total Fundraising Expense | $9,532 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $229,869 | $41,543 | $5,539 | $276,951 |
| Conferences and Meetings | $138,229 | $22,685 | - | $160,914 |
| Current Officers, Directors, Trustees, and Key Employees | $118,083 | $21,340 | $2,845 | $142,268 |
| Fees for Services Other | $3,704 | $30,000 | - | $33,704 |
| Payroll Taxes | $26,364 | $4,765 | $635 | $31,764 |
| Office Expenses | $14,420 | $5,664 | - | $20,084 |
| Fees for Services Legal | $19,033 | - | - | $19,033 |
| Occupancy | $15,205 | $2,683 | - | $17,888 |
| Travel | $15,523 | $272 | - | $15,795 |
| Other Employee Benefits | $11,228 | $2,029 | $271 | $13,528 |
| Information Technology | $12,599 | - | - | $12,599 |
| Pension Plan Contributions | $10,060 | $1,818 | $242 | $12,120 |
| Fees for Services Lobbying | $10,000 | - | - | $10,000 |
| Fees for Services Accounting | - | $9,050 | - | $9,050 |
| Fees for Services Management | - | $8,432 | - | $8,432 |
| Insurance | - | $5,880 | - | $5,880 |
| Other Expenses | $726 | $4,573 | - | $726 |
| Total Functional Expenses | $627,621 | $160,734 | $9,532 | $797,887 |
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $850,965 |
| Expenses per Audited Statements | $797,887 |
| Total Expenses per Form 990 | $797,887 |
| Expenses Not Reported on Form 990 | $53,078 |
| Expenses Not Reported on Financial Statements | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“There are no committees that have authority to act on behalf of the board.”
“The organization distributes a copy of the 990 to all of the board members for review and comment before the tax return is filed.”
“Board members and key employees are asked annually to complete, sign and return conflict of interest disclosure forms. The forms include a statement of the policy and an acknowledgement that the individual will follow the policy. If there is a potential conflict situation, it is addressed at a board meeting.”
“The board of directors performs an independent written evaluation of the executive director. The board then votes on a salary increase based on cost of living and merit.”
“The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request.”
“Eleanor evans, executive director works approximately 18 hours for abcd, inc, an unrelated organization.”
“Caplaw has an agreement with abcd, inc., an unrelated exempt organization. Abcd employs attorneys and other help who spend all or a portion of their time on caplaw related matters and caplaw reimburses abcd for that time. All w-2s and related payroll tax returns are filed by abcd, under their tax identification number. Therefore, although caplaw is reporting amounts for salaries and related expenses, there are zero employees listed in part i line 5 and zero w-2's listed in part v line 2a.”
“The organization answered no to this question but as further explanation the organization does have a business relationship with abcd, inc., an unrelated exempt organization of which john drew, who was a director of this organization is president/ceo.”
“The organization follows the accounting for uncertainty in income taxes standard which requires the organization to report uncertain tax positions, related interest and penalties, and to adjust its assets and liabilities related to unrecognized tax benefits and accrued interest and penalties accordingly. As of september 30, 2014 the organization determined that there are no material unrecognized tax benefits to report. Information returns filed for the years ended september 30, 2013, 2012 and 2011 remain subject to examination by the internal revenue service and the commonwealth of massachusetts. The organization does not expect that the amounts of unrecognized tax benefits will change significantly within the next twelve months.”
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 | 43408 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 77949 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 74277 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 98245 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE LEGAL TRAINING AND TECHNICAL ASSISTANCE TO ANTI-POVERTY ORGANIZATIONS. |
| IRS990/AllOtherContributionsAmt | 0 | 4125 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1 | 0 | ACTION FOR BOSTON COMMUNITY DEVELOP |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6173576915 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1 | 0 | 178 TREMONT STREET |
| IRS990/BooksInCareOfDetail/USAddress/City | 0 | BOSTON |
| IRS990/BooksInCareOfDetail/USAddress/State | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCode | 0 | 02111 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 193610 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 221426 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt | 0 | 2845 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 21340 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 118083 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 142268 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 22685 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 138229 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 160914 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 204125 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 89685 |
| IRS990/CYOtherExpensesAmt | 0 | 321256 |
| IRS990/CYOtherRevenueAmt | 0 | 392671 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 220085 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 108679 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 476631 |
| IRS990/CYTotalExpensesAmt | 0 | 797887 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 9532 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 906566 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | THE ORGANIZATION INCREASES THE CAPACITY OF OUR NATION TO ELIMINATE CONDITIONS OF POVERTY AND BARRIERS FOR LOW-INCOME PEOPLE TO ACHIEVE ECONOMIC SECURITY BY PROVIDING LEGAL ASSISTANCE, EDUCATION, TRAINING AND PUBLICATIONS TO COMMUNITY ACTION AGENCIES AND THEIR ATTORNEYS THROUGHOUT THE UNITED STATES. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 627621 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 9050 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9050 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 19033 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 19033 |
| IRS990/FeesForServicesLobbyingGrp/ProgramServicesAmt | 0 | 10000 |
| IRS990/FeesForServicesLobbyingGrp/TotalAmt | 0 | 10000 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 8432 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 8432 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 30000 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 3704 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 33704 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| 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 | 22.00 |
| 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/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/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 | 20039 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | WINSTON ROSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DAVID BRIGHTBILL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | GALE HENNESSY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JERRALYNN NESS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | PATRICIA STEIGER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | DOUGLAS RAUTHE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | HAL COHEN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | CYNTHIA BURTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | ELEANOR EVANS |
| 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 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 85057 |
| 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/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1989 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 53235 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 8 |
| IRS990/GovernmentGrantsAmt | 0 | 200000 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt | 0 | 387231 |
| IRS990/GrossReceiptsAmt | 0 | 1240562 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 12599 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 12599 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 5880 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5880 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 36450 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 36450 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 24354 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 1371783 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 1577331 |
| IRS990/IRPDocumentCnt | 0 | 7 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 16028 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 16028 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt | 0 | 333996 |
| 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 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | CAPLAW PROVIDES EFFECTIVE LEGAL AND MANAGEMENT RESOURCES THAT ENABLE COMMUNITY ACTION AGENCIES AND OTHER ORGANIZATIONS THAT WORK TO PROVIDE LOW-INCOME PEOPLE THE OPPORTUNITY TO IMPROVE THEIR QUALITY OF LIFE AND THEIR COMMUNITIES TO OPERATE LEGALLY SOUND AND EFFECTIVE ORGANIZATIONS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1775721 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1983939 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | 53235 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | 53235 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 99539 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2683 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 15205 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 17888 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 5664 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 14420 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 20084 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt | 0 | 271 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 2029 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 11228 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 13528 |
| IRS990/OtherExpensesGrp/Desc | 0 | MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 2 | PRINTING |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4573 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 2578 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 726 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 4573 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 2578 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 726 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 541100 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 541100 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 2 | 541100 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | CONFERENCE AND TRAININ |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | MISCELLANEOUS INCOME |
| IRS990/OtherRevenueMiscGrp/Desc | 2 | TRAVEL REIMBURSEMENTS |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 316811 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 1 | 65415 |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 2 | 10445 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 316811 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 65415 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 2 | 10445 |
| IRS990/OtherRevenueTotalAmt | 0 | 392671 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 5539 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 41543 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 229869 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 276951 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 635 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 4765 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 26364 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 31764 |
| IRS990/PensionPlanContributionsGrp/FundraisingAmt | 0 | 242 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 1818 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 10060 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 12120 |
| IRS990/PledgesAndGrantsReceivableGrp/BOYAmt | 0 | 17261 |
| IRS990/PledgesAndGrantsReceivableGrp/EOYAmt | 0 | 24246 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5318 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 8515 |
| IRS990/PrincipalOfficerNm | 0 | GALE HENNESSY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 541100 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBERSHIP DUES |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 220085 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 220085 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 205550 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 100 |
| IRS990/PYInvestmentIncomeAmt | 0 | 94441 |
| IRS990/PYOtherExpensesAmt | 0 | 250376 |
| IRS990/PYOtherRevenueAmt | 0 | 307892 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 227105 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 113768 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 470744 |
| IRS990/PYTotalExpensesAmt | 0 | 721220 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 834988 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 108679 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 445906 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 132526 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 132125 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt | 0 | TRAVEL REIMBURSEMENTS |
| IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc | 0 | SCHEDULE A, PART III, LINE 12 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 424210 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 432655 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 611700 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 601818 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 387042 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 2457425 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 36451 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 38977 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 35659 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 36387 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 33725 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 181199 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 382226 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 296262 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 261255 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 223797 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 343491 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 1507031 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 36451 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 38977 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 35659 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 36387 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 33725 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 181199 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.04300 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.04270 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 10445 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 11628 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 19455 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 10304 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 13996 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 65828 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.94130 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.94190 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 3964456 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 806436 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 728917 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 872955 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 825615 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 730533 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 3964456 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 853332 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 779522 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 928069 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 872306 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 778254 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 4211483 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleC/DirectContactLegislatorsInd | 0 | 0 |
| IRS990ScheduleC/GrantsOtherOrganizationsAmt | 0 | 10000 |
| IRS990ScheduleC/GrantsOtherOrganizationsInd | 0 | 1 |
| IRS990ScheduleC/MailingsMembersInd | 0 | 0 |
| IRS990ScheduleC/MediaAdvertisementsInd | 0 | 0 |
| IRS990ScheduleC/NotDescribedSection501c3Ind | 0 | 0 |
| IRS990ScheduleC/OtherActivitiesAmt | 0 | 1926 |
| IRS990ScheduleC/OtherActivitiesInd | 0 | 1 |
| IRS990ScheduleC/PaidStaffOrManagementInd | 0 | 1 |
| IRS990ScheduleC/PublicationsOrBroadcastInd | 0 | 0 |
| IRS990ScheduleC/RalliesDemonstrationsInd | 0 | 0 |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | SALARY AND BENEFITS ALLOCATED TO LOBBYING. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE C, PART II-B, LINE 1I |
| IRS990ScheduleC/TotalLobbyingExpendituresAmt | 0 | 11926 |
| IRS990ScheduleC/VolunteersInd | 0 | 0 |
| IRS990ScheduleD/DonatedServicesAndUseFcltsAmt | 0 | 53078 |
| IRS990ScheduleD/DonatedServicesUseFcltsAmt | 0 | 53078 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 53078 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 797887 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/NetUnrealizedGainsInvstAmt | 0 | 99539 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 16028 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 16028 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 152617 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 906566 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION FOLLOWS THE ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES STANDARD WHICH REQUIRES THE ORGANIZATION TO REPORT UNCERTAIN TAX POSITIONS, RELATED INTEREST AND PENALTIES, AND TO ADJUST ITS ASSETS AND LIABILITIES RELATED TO UNRECOGNIZED TAX BENEFITS AND ACCRUED INTEREST AND PENALTIES ACCORDINGLY. AS OF SEPTEMBER 30, 2014 THE ORGANIZATION DETERMINED THAT THERE ARE NO MATERIAL UNRECOGNIZED TAX BENEFITS TO REPORT. INFORMATION RETURNS FILED FOR THE YEARS ENDED SEPTEMBER 30, 2013, 2012 AND 2011 REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE AND THE COMMONWEALTH OF MASSACHUSETTS. THE ORGANIZATION DOES NOT EXPECT THAT THE AMOUNTS OF UNRECOGNIZED TAX BENEFITS WILL CHANGE SIGNIFICANTLY WITHIN THE NEXT TWELVE MONTHS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 797887 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 906566 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1059183 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 850965 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THERE ARE NO COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ORGANIZATION DISTRIBUTES A COPY OF THE 990 TO ALL OF THE BOARD MEMBERS FOR REVIEW AND COMMENT BEFORE THE TAX RETURN IS FILED. |
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Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.