Civic Intelligence

Community Action Program Legal Services Inc.

990 • Fiscal year 2014 • EIN 52-1823050

Oct 01, 2013 to Sep 30, 2014 • Filed on May 11, 2015

178 Tremont Street02111

(617) 357-6915

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

36th percentile

0.04x

Higher debt load relative to assets than 36% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

45th percentile

0.09x

Higher debt load relative to revenue than 45% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

70th percentile

12%

Higher net margin than 70% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

72nd percentile

$105,096

Higher top officer pay than 72% of similar nonprofits.

Top officer pay equals 11.6% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

75th percentile

13%

Faster asset growth than 75% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

33rd percentile

-2.1%

Faster revenue growth than 33% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2012 to 2014

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.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0Assets 2010: $1,575,853Liabilities 2010: $157,675Net Assets 2010: $1,418,1782010Assets 2011: $1,485,449Liabilities 2011: $137,237Net Assets 2011: $1,348,2122011Assets 2012: $1,752,469Liabilities 2012: $135,280Net Assets 2012: $1,617,1892012Assets 2013: $1,819,129Liabilities 2013: $43,408Net Assets 2013: $1,775,7212013Assets 2014: $2,061,888Liabilities 2014: $77,949Net Assets 2014: $1,983,9392014Assets 2015: $2,075,377Liabilities 2015: $67,330Net Assets 2015: $2,008,0472015Assets 2016: $2,174,162Liabilities 2016: $81,662Net Assets 2016: $2,092,5002016Assets 2017: $2,270,821Liabilities 2017: $101,540Net Assets 2017: $2,169,2812017Assets 2018: $2,334,297Liabilities 2018: $26,322Net Assets 2018: $2,307,9752018Assets 2019: $2,456,805Liabilities 2019: $13,375Net Assets 2019: $2,443,4302019Assets 2020: $2,638,843Liabilities 2020: $203,946Net Assets 2020: $2,434,8972020Assets 2021: $3,400,465Liabilities 2021: $220,038Net Assets 2021: $3,180,4272021Assets 2022: $3,295,820Liabilities 2022: $314,061Net Assets 2022: $2,981,7592022Assets 2023: $3,559,717Liabilities 2023: $278,712Net Assets 2023: $3,281,0052023Assets 2024: $4,133,050Liabilities 2024: $276,293Net Assets 2024: $3,856,7572024

Highlighted filing

2014

Assets$2,061,888
Liabilities$77,949
Net Assets$1,983,939

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2010: $697,3382010Expenses 2011: $900,1302011Revenue 2012: $946,175Expenses 2012: $809,129Net Income 2012: $137,0462012Expenses 2013: $721,2202013Revenue 2014: $906,566Expenses 2014: $797,887Net Income 2014: $108,6792014Revenue 2015: $959,432Expenses 2015: $887,680Net Income 2015: $71,7522015Revenue 2016: $995,290Expenses 2016: $923,906Net Income 2016: $71,3842016Revenue 2017: $960,525Expenses 2017: $995,625Net Income 2017: -$35,1002017Revenue 2018: $1,131,810Expenses 2018: $981,005Net Income 2018: $150,8052018Revenue 2019: $1,191,599Expenses 2019: $1,031,696Net Income 2019: $159,9032019Revenue 2020: $680,736Expenses 2020: $915,156Net Income 2020: -$234,4202020Revenue 2021: $1,554,567Expenses 2021: $1,058,527Net Income 2021: $496,0402021Revenue 2022: $1,399,890Expenses 2022: $1,197,603Net Income 2022: $202,2872022Revenue 2023: $1,352,330Expenses 2023: $1,207,223Net Income 2023: $145,1072023Revenue 2024: $1,457,559Expenses 2024: $1,251,447Net Income 2024: $206,1122024

Highlighted filing

2014

Revenue$906,566
Expenses$797,887
Net Income$108,679
Jump To
Filing Snapshot
Filing Period
Oct 1, 2013 to Sep 30, 2014
Signed
May 11, 2015
Return Version
2013v4.0
Gross Receipts
$1,240,562
Mission and Program Overview

Mission

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.

Balance Sheet Detail
LineBeginningEndChange
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 Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$0$16,028$16,028
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Eleanor EvansExecutive DirectorPT$85,057$20,039$105,096

Board Members and Trustees

NameTitle
Winston RossPresident
David BrightbillVice President
Cynthia BurtonDirector
Douglas RautheDirector
Hal CohenDirector
Patricia SteigerDirector
Jerralynn NessSecretary
Gale HennessyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$204,125
Program Service Revenue
$220,085
Investment Income
$89,685
Other Revenue
$392,671
All Other Contributions
$4,125
Change in Net Assets
$108,679

Audited Revenue Reconciliation

Revenue per Audited Statements
$906,566
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$152,617
Total Revenue per Audited Statements
$1,059,183
Total Revenue per Form 990
$906,566
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
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
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

There are no committees that have authority to act on behalf of the board.

Form 990, Part VI, Section B, Line 11

The organization distributes a copy of the 990 to all of the board members for review and comment before the tax return is filed.

Form 990, Part VI, Section B, Line 12C

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.

Form 990, Part VI, Section B, Line 15A

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.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflict of interest policy and financial statements are available to the public upon request.

Form 990 Part VII Line 1A Column B

Eleanor evans, executive director works approximately 18 hours for abcd, inc, an unrelated organization.

Filing and Contact Details

Filer

EIN
52-1823050
Phone
6173576915

Signing Officer

Name
Gale Hennessy
Title
Treasurer
Phone
6173576915
Signed
2015-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Gale Hennessy
Formed
1989
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
43

Preparer

Preparer
John S Mcnamara
Phone
7816657100
Supplemental Narrative

Additional Explanations

Form 990 Part IX Lines 5 Thru 10, Part I Line 5 and Part V Line 2A

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.

Form 990 Part IV Line 28C

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.

Financial Statement Notes

PART X, LINE 2:

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.

Raw XML AppendixShowing 400 of 497 raw XML fields

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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt043408
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt077949
IRS990/AccountsReceivableGrp/BOYAmt074277
IRS990/AccountsReceivableGrp/EOYAmt098245
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE LEGAL TRAINING AND TECHNICAL ASSISTANCE TO ANTI-POVERTY ORGANIZATIONS.
IRS990/AllOtherContributionsAmt04125
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine10ACTION FOR BOSTON COMMUNITY DEVELOP
IRS990/BooksInCareOfDetail/PhoneNum06173576915
IRS990/BooksInCareOfDetail/USAddress/AddressLine10178 TREMONT STREET
IRS990/BooksInCareOfDetail/USAddress/City0BOSTON
IRS990/BooksInCareOfDetail/USAddress/State0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCode002111
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt0193610
IRS990/CashNonInterestBearingGrp/EOYAmt0221426
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt02845
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt021340
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0118083
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0142268
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd00
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt022685
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt0138229
IRS990/ConferencesMeetingsGrp/TotalAmt0160914
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0204125
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt089685
IRS990/CYOtherExpensesAmt0321256
IRS990/CYOtherRevenueAmt0392671
IRS990/CYProgramServiceRevenueAmt0220085
IRS990/CYRevenuesLessExpensesAmt0108679
IRS990/CYSalariesCompEmpBnftPaidAmt0476631
IRS990/CYTotalExpensesAmt0797887
IRS990/CYTotalFundraisingExpenseAmt09532
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0906566
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0THE 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/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0627621
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt09050
IRS990/FeesForServicesAccountingGrp/TotalAmt09050
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt019033
IRS990/FeesForServicesLegalGrp/TotalAmt019033
IRS990/FeesForServicesLobbyingGrp/ProgramServicesAmt010000
IRS990/FeesForServicesLobbyingGrp/TotalAmt010000
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt08432
IRS990/FeesForServicesManagementGrp/TotalAmt08432
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt030000
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt03704
IRS990/FeesForServicesOtherGrp/TotalAmt033704
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt01.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt41.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt822.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt820039
IRS990/Form990PartVIISectionAGrp/PersonNm0WINSTON ROSS
IRS990/Form990PartVIISectionAGrp/PersonNm1DAVID BRIGHTBILL
IRS990/Form990PartVIISectionAGrp/PersonNm2GALE HENNESSY
IRS990/Form990PartVIISectionAGrp/PersonNm3JERRALYNN NESS
IRS990/Form990PartVIISectionAGrp/PersonNm4PATRICIA STEIGER
IRS990/Form990PartVIISectionAGrp/PersonNm5DOUGLAS RAUTHE
IRS990/Form990PartVIISectionAGrp/PersonNm6HAL COHEN
IRS990/Form990PartVIISectionAGrp/PersonNm7CYNTHIA BURTON
IRS990/Form990PartVIISectionAGrp/PersonNm8ELEANOR EVANS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt885057
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt5DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt6DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt7DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt8EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01989
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/SecuritiesAmt053235
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt0200000
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0387231
IRS990/GrossReceiptsAmt01240562
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt012599
IRS990/InformationTechnologyGrp/TotalAmt012599
IRS990/InsuranceGrp/ManagementAndGeneralAmt05880
IRS990/InsuranceGrp/TotalAmt05880
IRS990/InvestmentIncomeGrp/ExclusionAmt036450
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt036450
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt024354
IRS990/InvestmentsPubTradedSecGrp/BOYAmt01371783
IRS990/InvestmentsPubTradedSecGrp/EOYAmt01577331
IRS990/IRPDocumentCnt07
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt016028
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt00
IRS990/LandBldgEquipCostOrOtherBssAmt016028
IRS990/LegalDomicileStateCd0MA
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0333996
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0CAPLAW 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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt01775721
IRS990/NetAssetsOrFundBalancesEOYAmt01983939
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt053235
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt053235
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt099539
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt02683
IRS990/OccupancyGrp/ProgramServicesAmt015205
IRS990/OccupancyGrp/TotalAmt017888
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt05664
IRS990/OfficeExpensesGrp/ProgramServicesAmt014420
IRS990/OfficeExpensesGrp/TotalAmt020084
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt0271
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt02029
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt011228
IRS990/OtherEmployeeBenefitsGrp/TotalAmt013528
IRS990/OtherExpensesGrp/Desc0MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc1DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc2PRINTING
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt04573
IRS990/OtherExpensesGrp/ProgramServicesAmt02578
IRS990/OtherExpensesGrp/ProgramServicesAmt1726
IRS990/OtherExpensesGrp/TotalAmt04573
IRS990/OtherExpensesGrp/TotalAmt12578
IRS990/OtherExpensesGrp/TotalAmt2726
IRS990/OtherRevenueMiscGrp/BusinessCd0541100
IRS990/OtherRevenueMiscGrp/BusinessCd1541100
IRS990/OtherRevenueMiscGrp/BusinessCd2541100
IRS990/OtherRevenueMiscGrp/Desc0CONFERENCE AND TRAININ
IRS990/OtherRevenueMiscGrp/Desc1MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/Desc2TRAVEL REIMBURSEMENTS
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0316811
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt165415
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt210445
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0316811
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt165415
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt210445
IRS990/OtherRevenueTotalAmt0392671
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt05539
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt041543
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0229869
IRS990/OtherSalariesAndWagesGrp/TotalAmt0276951
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/FundraisingAmt0635
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt04765
IRS990/PayrollTaxesGrp/ProgramServicesAmt026364
IRS990/PayrollTaxesGrp/TotalAmt031764
IRS990/PensionPlanContributionsGrp/FundraisingAmt0242
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt01818
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt010060
IRS990/PensionPlanContributionsGrp/TotalAmt012120
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt017261
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt024246
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05318
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08515
IRS990/PrincipalOfficerNm0GALE HENNESSY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541100
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0220085
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0220085
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0205550
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt0100
IRS990/PYInvestmentIncomeAmt094441
IRS990/PYOtherExpensesAmt0250376
IRS990/PYOtherRevenueAmt0307892
IRS990/PYProgramServiceRevenueAmt0227105
IRS990/PYRevenuesLessExpensesAmt0113768
IRS990/PYSalariesCompEmpBnftPaidAmt0470744
IRS990/PYTotalExpensesAmt0721220
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0834988
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0108679
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0445906
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0132526
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0132125
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0TRAVEL REIMBURSEMENTS
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0SCHEDULE A, PART III, LINE 12
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0424210
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0432655
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0611700
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0601818
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0387042
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt02457425
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt036451
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt038977
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt035659
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt036387
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt033725
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt0181199
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0382226
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0296262
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0261255
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0223797
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0343491
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01507031
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt036451
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt038977
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt035659
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt036387
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt033725
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt0181199
IRS990ScheduleA/InvestmentIncomeCYPct00.04300
IRS990ScheduleA/InvestmentIncomePYPct00.04270
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt010445
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt011628
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt019455
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt010304
IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt013996
IRS990ScheduleA/OtherIncome509Grp/TotalAmt065828
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.94130
IRS990ScheduleA/PublicSupportPY509Pct00.94190
IRS990ScheduleA/PublicSupportTotal509Amt03964456
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0806436
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0728917
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0872955
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0825615
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0730533
IRS990ScheduleA/Total509Grp/TotalAmt03964456
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0853332
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0779522
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0928069
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0872306
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0778254
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt04211483
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/DirectContactLegislatorsInd00
IRS990ScheduleC/GrantsOtherOrganizationsAmt010000
IRS990ScheduleC/GrantsOtherOrganizationsInd01
IRS990ScheduleC/MailingsMembersInd00
IRS990ScheduleC/MediaAdvertisementsInd00
IRS990ScheduleC/NotDescribedSection501c3Ind00
IRS990ScheduleC/OtherActivitiesAmt01926
IRS990ScheduleC/OtherActivitiesInd01
IRS990ScheduleC/PaidStaffOrManagementInd01
IRS990ScheduleC/PublicationsOrBroadcastInd00
IRS990ScheduleC/RalliesDemonstrationsInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0SALARY AND BENEFITS ALLOCATED TO LOBBYING.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE C, PART II-B, LINE 1I
IRS990ScheduleC/TotalLobbyingExpendituresAmt011926
IRS990ScheduleC/VolunteersInd00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt053078
IRS990ScheduleD/DonatedServicesUseFcltsAmt053078
IRS990ScheduleD/ExpensesNotReportedAmt053078
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0797887
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt099539
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt016028
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016028
IRS990ScheduleD/RevenueNotReportedAmt0152617
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0906566
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE 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/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0797887
IRS990ScheduleD/TotalRevenuePerForm990Amt0906566
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01059183
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0850965
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THERE ARE NO COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION DISTRIBUTES A COPY OF THE 990 TO ALL OF THE BOARD MEMBERS FOR REVIEW AND COMMENT BEFORE THE TAX RETURN IS FILED.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$4.13$0.28$3.86$1.46$1.25$0.21
2023Detailed filing. Detailed filing data is available for this year.$3.56$0.28$3.28$1.35$1.21$0.15
2022Detailed filing. Detailed filing data is available for this year.$3.30$0.31$2.98$1.40$1.20$0.20
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.40$0.22$3.18$1.55$1.06$0.50
2020Detailed filing. Detailed filing data is available for this year.$2.64$0.20$2.43$0.68$0.92$0.23
2019Detailed filing. Detailed filing data is available for this year.$2.46$0.01$2.44$1.19$1.03$0.16
2018Detailed filing. Detailed filing data is available for this year.$2.33$0.03$2.31$1.13$0.98$0.15
2017Detailed filing. Detailed filing data is available for this year.$2.27$0.10$2.17$0.96$1.00$0.04
2016Detailed filing. Detailed filing data is available for this year.$2.17$0.08$2.09$1.00$0.92$0.07
2015Detailed filing. Detailed filing data is available for this year.$2.08$0.07$2.01$0.96$0.89$0.07
2014Detailed filing. Detailed filing data is available for this year.$2.06$0.08$1.98$0.91$0.80$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.82$0.04$1.78$0.72
2012Summary only. Only limited summary data is available for this year.$1.75$0.14$1.62$0.95$0.81$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.14$1.35$0.90
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.58$0.16$1.42$0.70