2023-12-06T11:45:01-06:00 2023-06-30 042571780 AAFCPAS INC 50 WASHINGTON STREET WESTBOROUGH MA 01581 990 2022-07-01 042790762 MASSACHUSETTS LEGAL ASSISTANCE CORP MASS 6173678544 18 TREMONT ST 10TH FLOOR 1010 BOSTON MA 02108 LYNNE PARKER EXECUTIVE DIRECTOR 6173678544 2023-11-14 1 LYNNE PARKER XXX-XX-XXXX 0 SORIE KABA CPA P01317106 5083669100 2023-11-14 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z LYNNE PARKER 18 TREMONT ST 10TH FLOOR 1010 BOSTON MA 02108 64912581 0 X HTTP://WWW.MLAC.ORG X 1983 MA THE MASSACHUSETTS LEGAL ASSISTANCE CORPORATION PROVIDES LEADERSHIP AND SUPPORT TO IMPROVE CIVIL LEGAL SERVICES TO LOW-INCOME PEOPLE IN MASSACHUSETTS THROUGH COLLABORATION WITH THE LEGAL SERVICES COMMUNITY, THE LEGISLATURE, THE PUBLIC, THE BAR, AND THE JUDICIARY. 10 10 26 10 0 0 55178620 64048761 138925 150210 50218 713610 0 0 55367763 64912581 47781784 57074926 0 0 2241545 2587534 0 0 0 2527674 3051992 52551003 62714452 2816760 2198129 11862447 18694300 2495673 7129397 9366774 11564903 X THE MASSACHUSETTS LEGAL ASSISTANCE CORPORATION PROVIDES LEADERSHIP AND SUPPORT TO IMPROVE CIVIL LEGAL SERVICES TO LOW-INCOME PEOPLE IN MASSACHUSETTS THROUGH COLLABORATION WITH THE LEGAL SERVICES COMMUNITY, THE LEGISLATURE, THE PUBLIC, THE BAR, AND THE JUDICIARY. 0 0 44436872 44436872 GENERAL SUPPORT TO LEGAL SERVICE PROGRAMS - MLAC AWARDS FUNDS AS GENERAL SUPPORT TO ELIGIBLE NON-PROFIT ORGANIZATIONS IN MASSACHUSETTS WHICH PROVIDE LEGAL ASSISTANCE TO LOW INCOME CLIENTS IN CIVIL LEGAL MATTERS. 4223963 4104519 MLAC WAS AWARDED, AS A COORDINATED STATEWIDE ADMINISTRATION OF CIVIL LEGAL SERVICES (CSAL), A GRANT FROM THE MASSACHUSETTS OFFICE FOR VICTIM ASSISTANCE (MOVA). THIS IS A CONTRACT THAT IS FUNDED THROUGH VICTIMS OF CRIME ACT (VOCA) FUNDING. THE PURPOSES OF THIS GRANT IS TO IMPLEMENT THE MASSACHUSETTS CIVIL LEGAL AID TO VICTIMS OF CRIME INITIATIVE (CLAVC) TO EXPAND THE CAPACITY OF LEGAL SERVICES PROGRAMS (THE PROGRAMS) IN THE STATE TO PROVIDE LEGAL ASSISTANCE TO VICTIMS OF CRIME WITH CIVIL LEGAL AID ISSUES RELATED TO THEIR VICTIMIZATION, INCLUDING IN PARTICULAR THOSE CRIME VICTIMS REFERRED BY MOVA. MLAC WILL SERVE AS RECIPIENT FOR CLAVC GRANT. IT WILL EXERCISE APPROPRIATE OVERSIGHT, IMPLEMENT FISCAL CONTROL, CARRY OUT REPORTING, AND MAKE SUB GRANTS TO THE PROGRAMS TO FULFILL THE OBLIGATIONS ACCORDING TO THE CONTRACT TERMS. 2001363 1926363 THE MASSACHUSETTS LEGAL ASSISTANCE PROJECT (MLAP) IS A MULTI-YEAR GRANT FROM THE MASSACHUSETTS STATE LEGISLATURE TO FUND THREE SPECIAL PROJECTS: THE MEDICAL LEGAL PARTNERSHIPS PROJECT (MLP), THE HIGH-QUALITY EDUCATION FOR ALL PROJECT (EDU), AND THE FAMILY PRESERVATION PROJECT (FPP).THE MLP PROVIDES PEOPLE WITH LOW INCOMES ACCESS TO LEGAL ASSISTANCE IN A HEALTHCARE SETTING. IT ADDRESSES HEALTH-HARMING LEGAL NEEDS, PROMOTES HEALTH EQUITY, AND IMPROVES OVERALL HEALTH OUTCOMES BY ALLYING HEALTH CARE PROVIDERS AND ATTORNEYS. THE EDU WORKS TO DISMANTLE BARRIERS TO FAIR, EQUITABLE, AND HIGH-QUALITY EDUCATION FOR STUDENTS FROM FAMILIES WITH LOW INCOMES. THE FPP IS PROVIDING LEGAL ASSISTANCE AND RELATED SUPPORT SERVICES TO FAMILIES AT THE EARLY STAGES OF INVOLVEMENT WITH THE DEPARTMENT OF CHILDREN AND FAMILIES WITH THE GOAL OF KEEPING FAMILIES INTACT. 9910800 6607172 150210 PROGRAM SERVICE INITIATIVES - PROJECTS THAT ADVANCE COLLABORATION AMONG LEGAL AID PROGRAMS AND ENSURE THAT LIMITED RESOURCES ARE USED AS EFFECTIVELY AND EFFICIENTLY AS POSSIBLE. MLAC PROVIDES ADMINISTRATIVE SERVICES FOR THE IOLTA COMMITTEE, WHICH OVERSEES THE DISBURSEMENT OF IOLTA FUNDS. 9910800 6607172 150210 60572998 1 1 0 1 0 0 0 0 0 0 1 0 0 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 17 0 1 26 1 0 0 0 0 0 0 0 0 0 0 0 0 X 10 10 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 MA X AZIM MAZAGONWALLA 6173678544 18 TREMONT ST 10TH FLOOR 1010 BOSTON MA 02108 MALA RAFIK ESQ CHAIR 1.00 X X 0 0 0 RICHARD VITALI ESQ VICE CHAIR 1.00 X X 0 0 0 TIMOTHY M LINNEHAN ESQ TREASURER 1.00 X X 0 0 0 HON GEOFFREY A WILSON RET BOARD MEMBER 1.00 X 0 0 0 APRIL ENGLISH ESQ BOARD MEMBER 1.00 X 0 0 0 JEFFREY N CATALANO ESQ BOARD MEMBER 1.00 X 0 0 0 ALMA WOODBERRY BOARD MEMBER 1.00 X 0 0 0 EDWARD MCINTYRE ESQ BOARD MEMBER 1.00 X 0 0 0 MARY JEANNE STONE ESQ BOARD MEMBER 1.00 X 0 0 0 CAROL STARKEY ESQ BOARD MEMBER 1.00 X 0 0 0 LYNNE PARKER EXECUTIVE DIRECTOR 35.00 X 204862 0 46821 AZIM MAZAGONWALLA CFO 35.00 X 170654 0 49634 PATRICIA SWANSEY PROGRAM DIRECTOR 35.00 X 123919 0 30674 LAURA BOOTH PROGRAM DIRECTOR 35.00 X 106860 0 27708 TOBEY JOHNSON TECHNOLOGY DIRECTOR 35.00 X 135242 0 38547 CAROLYN GOODWIN PROGRAM DIRECTOR 35.00 X 114386 0 30107 MICHAEL RAABE PROGRAM DIRECTOR 35.00 X 117545 0 32675 973468 0 256166 8 0 1 0 0 47361674 16687087 64048761 MANAGEMENT FEES 531110 150210 150210 150210 713610 713610 64912581 150210 0 713610 57074926 57074926 506314 22951 483363 1624358 998110 626248 237645 126229 111416 63603 28271 35332 155614 77740 77874 50034 50034 115000 115000 1746370 1598612 147758 592858 505803 87055 523461 133908 389553 10412 6448 3964 13857 13857 62714452 60572998 2141454 0 658084 316806 8690544 10385203 1631491 1897864 843341 1916414 20302 120772 718694 713866 18685 4828 0 4052413 11862447 18694300 633494 385300 1862179 1956542 0 4787555 2495673 7129397 X 7914670 10579938 1452104 984965 9366774 11564903 11862447 18694300 2198129 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 1 0 1 5603 0 0 1 214365 1 40750 1 1959 262677 0 PART II-B, LINE 1: MLAC ADVOCATES WITH MEMBERS OF THE MASSACHUSETTS GENERAL COURT AND THE GOVERNOR'S OFFICE TO MAINTAIN AND INCREASE THE COMMONWEALTH'S APPROPRIATION TO MLAC. AS PART OF ITS ADVOCACY, MLAC ENGAGES THE SERVICES OF A LOBBYING FIRM, GOVERNMENTAL STRATEGIES, INC., RECRUITS VOLUNTEERS TO PERSONALLY CONTACT MEMBERS OF THE LEGISLATURE AND THE ADMINISTRATION ON OUR BEHALF, SENDS MAILINGS TO ALL MEMBERS OF THE MASSACHUSETTS GENERAL COURT AND TO THE GOVERNOR AND MEMBERS OF HIS ADMINISTRATION, PRODUCES FACT SHEETS AND OTHER PUBLICATIONS TO SUPPORT OUR ADVOCACY AND ORGANIZES AN ANNUAL WALK TO THE HILL FOR LEGAL SERVICES RALLY AT THE STATE HOUSE. MEMBERS OF THE PAID STAFF PARTICIPATE IN AND OVERSEE MLAC'S LEGISLATIVE EFFORTS. MLAC ALSO WRITES TO AND DIRECTLY CONTACTS MEMBERS OF THE MASSACHUSETTS CONGRESSIONAL DELEGATION TO URGE THEM TO SUPPORT ADEQUATE FUNDING FOR THE FEDERAL LEGAL SERVICES CORPORATION. 13755 13107 648 704939 700759 4180 4828 RIGHT-OF-USE ASSET - OPERATING 4052413 4052413 CONDITIONAL GRANT ADVANCE 517261 OPERATING LEASE LIABILITY 4270294 4787555 X 64944986 32405 32405 64912581 0 64912581 62746857 32405 32405 62714452 0 62714452 PART X, LINE 2: MLAC ACCOUNTS FOR UNCERTAINTY IN INCOME TAXES IN ACCORDANCE WITH ASC TOPIC, INCOME TAXES. THIS STANDARD CLARIFIES THE ACCOUNTING FOR UNCERTAINTY IN TAX POSITIONS AND PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR THE FINANCIAL STATEMENTS REGARDING A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MLAC HAS DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS WHICH QUALIFY FOR EITHER RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS AT JUNE 30, 2023. MLAC'S INFORMATION RETURNS ARE SUBJECT TO EXAMINATION BY FEDERAL AND STATE JURISDICTIONS. 1 CATHOLIC SOCIAL SERVICES OF FALL RIVER 1600 BAY STREET FALL RIVER MA 02724 042106394 501 C (3) 17000 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS CENTER FOR LAW AND EDUCATION 99 CHAUNCEY STREET BOSTON MA 02111 042594077 501 C (3) 572846 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS CENTER FOR PUBLIC REPRESENTATION 22 GREEN STREET NORTHAMPTON MA 01060 042760470 501 C (3) 771125 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS CETNRO PRESENTE INC 12 BENNINGTON STREET SUITE 202 EAST BOSTON MA 02128 042754284 501 C (3) 17000 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS CHILDRENS LAW CENTER OF MASSACHUSETTS 298 UNION STREET LYNN MA 01901 042622153 501 C (3) 783704 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS COMMUNITY LEGAL AID 405 MAIN STREET WORCESTER MA 01608 042446242 501 C (3) 12284657 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS DISABILITY LAW CENTER 11 BEACON STREET SUITE 925 BOSTON MA 02108 042741869 501 C (3) 1130354 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS GREATER BOSTON LEGAL SERVICES 197 FRIEND STREET BOSTON MA 02114 042103907 501 C (3) 13798726 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS IMMIGRANT FAMILY SERVICES INSTITUTE 5 JALLEISON STREET HYDE PARK MA 02136 474400495 501 C (3) 17000 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS MASSACHUSETTS ADVOCATES FOR CHILDREN 25 KINGSTON STREET BOSTON MA 02111 042488456 501 C (3) 431641 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS MASSACHUSETTS LAW REFORM INSTITUTE 99 CHAUNCY STREET SUITE 500 BOSTON MA 02111 046004303 501 C (3) 5932252 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS METRO WEST LEGAL SERVICES 63 FOUNTAIN STREET SUITE 304 FRAMINGHAM MA 01702 043177488 501 C (3) 2305822 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS NATIONAL CONSUMER LAW CENTER 7 WINTHROP SQUARE 4TH FLOOR BOSTON MA 02111 042488502 501 C (3) 424513 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS NORTHEAST LEGAL AID 181 UNION STREET LYNN MA 01901 042430192 501 C (3) 6891254 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS PAIR PROJECT 98 N WASHINGTON ST 106 BOSTON MA 02114 223003501 501 C (3) 323384 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS PRISONERS LEGAL SERVICES 10 WINTHROP SQUARE BOSTON MA 02111 042523362 501 C (3) 743864 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS SOUTH COASTAL COUNTIES LEGAL SERVICES PO BOX 2507 FALL RIVER MA 02722 043330280 501 C (3) 7359594 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS VETERANS LEGAL SERVICES PO BOX 8457 BOSTON MA 02114 043212264 501 C (3) 257692 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS VICTIM RIGHTS LAW CENTER 115 BROAD STREET 3RD FLOOR BOSTON MA 02110 020588944 501 C (3) 433232 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS DENOVO 47 THORNDIKE STREET SB-LL-1 CAMBRIDGE MA 02141 042470335 501 C (3) 564475 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS HEALTH LAW ADVOCATES 1 FEDERAL STREET 5TH FLOOR BOSTON MA 02110 043295116 501 C (3) 57000 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS JUSTICE AT WORK 90 CANAL STREET BOSTON MA 02114 274670409 501 C (3) 67000 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS RIAN (IIIC) 1 STATE STREET 8TH FLOOR BOSTON MA 02109 043063382 501 C (3) 67000 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS BRAZILIAN WORKERS CENTER 14 HARVARD AVE FLOOR 2 ALLSTON MA 02134 043273525 501 C (3) 17000 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS CHELSEA COLLABORATIVE 318 BROADWAY CHELSEA MA 02150 222906521 501 C (3) 17000 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS ESSEX COUNTY COMMUNITY ORGANIZATION 74 S COMMON ST LYNN MA 01902 042768237 501 C (3) 17000 0 TO PROVIDE FINANCIAL SUPPORT FOR LEGAL ASSISTANCE PROGRAMS 26 PART I, LINE 2: THE MASSACHUSETTS LEGAL ASSISTANCE CORPORATION (MLAC) MONITORS SEVERAL OF ITS GRANTEES IN VARIOUS GEOGRAPHIC REGIONS OF MASSACHUSETTS EACH YEAR. MLAC GOALS FOR THE MONITORING PROCESS ARE: 1)TO SHOW THAT THE PROGRAMS HAVE MET A PARTICULAR LEVEL OF QUALITY AND QUANTITY OF SERVICES. 2)TO IMPROVE THE SUBSTANTIVE WORK OF PROGRAMS. 3)TO IDENTIFY BEST PRACTICES. MLAC USES A PEER REVIEW MODEL TO ASSESS GRANTEES PERFORMANCE AND TAKES A FAIRLY COMPREHENSIVE APPROACH AS NOT ALL PROGRAMS ARE SITE VISITED EACH YEAR. DURING THE INTERIM, MLAC MAINTAINS FOCUS ON THEIR ISSUES BY MONITORING THEIR ANNUAL FUNDING APPLICATIONS, ANNUAL AND MID-YEAR REPORTS AND THEIR FINANCIAL AUDITS. THE PEER REVIEW MODEL CONSISTS OF MLAC CONTRACTING WITH ATTORNEYS AND CONTENT EXPERTS OUTSIDE OF MASSACHUSETTS TO SERVE AS INDEPENDENT CONSULTANTS. THESE ARE INDIVIDUALS WHO HAVE WORK EXPERIENCE WITH LEGAL AID PROGRAMS AND BACKGROUNDS IN PROGRAM EVALUATION. THEY ASSESS PROGRAM OPERATIONS AGAINST A FRAMEWORK OF PERFORMANCE STANDARDS DEVELOPED BY MLAC (BASED ON THE AMERICAN BAR ASSOCIATION (ABA) STANDARDS) THAT FOCUS ON THE FOLLOWING AREAS: 1.STRATEGIC AND COLLABORATIVE PLANNING PARTNERSHIP 2.DEVELOPMENT AND UTILIZATION OF RESOURCES 3.CLIENT ACCESS 4.QUALITY ASSURANCE 5.EFFECTIVE MANAGEMENT AND ADMINISTRATION 6.GOVERNANCE PRIOR TO THE ON-SITE VISIT, THE PEER REVIEWERS RECEIVE A FAIRLY EXTENSIVE SET OF INFORMATION ON THE PROGRAM, INCLUDING ANNUAL REPORTS AND INFORMATION THAT IS INDICATIVE OF INTERNAL OPERATIONS SUCH AS STAFF TURNOVER, ATTORNEYS YEARS OF EXPERIENCE, BOARD AND STAFF DIVERSITY. THE PEER REVIEWER REVIEWS THIS INFORMATION, PREPARES AND ADMINISTERS INTERVIEW PROTOCOLS, CONDUCTS A SITE VISIT TO THE PROGRAMS OFFICE(S), AND COMPILES A REPORT IDENTIFYING THE PROGRAMS STRENGTHS, CHALLENGES AND RECOMMENDATIONS TO IMPROVE PERFORMANCE. THE PEER REVIEWERS ARE ALSO REQUIRED TO INTERVIEW BOARD MEMBERS, IN PARTICULAR THE PRESIDENT AND TREASURER, TO DETERMINE HOW WELL THE BOARD OF DIRECTORS IS PERFORMING ITS OVERSIGHT AND FIDUCIARY RESPONSIBILITY. MLAC FISCAL MANAGER CONDUCTS A REVIEW OF THE PROGRAM FINANCIAL OPERATIONS MONITORING A VARIETY OF AREAS SUCH AS WHETHER THE PROGRAM HAS SUBMITTED KEY DOCUMENTS, FOR EXAMPLE, IRS 990 AND THE MASSACHUSETTS PUBLIC CHARITIES FORM. THE FISCAL MANAGER ALSO REVIEWS VARIOUS ASPECTS OF THE PROGRAM FINANCIAL OPERATIONS INCLUDING THE PROGRAM AUDITED FINANCIALS, INSURANCE COVERAGE, PERSONNEL AND OTHER MANAGEMENT POLICIES, ACCOUNTING SOFTWARE AND EMPLOYEE BENEFITS. THERE IS CONSIDERABLE POTENTIAL FOR ORGANIZATIONAL CHANGE THROUGH THE PEER REVIEW PROCESS. THE SUCCESS OF MLAC PEER REVIEW MODEL RESTS ON THE FACT THAT THE PEER REVIEWERS ARE VERY ADEPT IN IDENTIFYING PROGRAMS' CHALLENGES AND MAKING RECOMMENDATIONS THAT IMPROVE THE SUBSTANTIVE WORK AND MANAGERIAL PRACTICES OF PROGRAMS. THE INDIVIDUAL PROGRAM DIRECTORS REPORT ON WHETHER THEIR PROGRAMS HAVE IMPROVED BECAUSE OF PEER REVIEW WHILE MLAC HAS ALSO OBSERVED ORGANIZATIONAL SHIFTS SUCH AS INCREASED FUNDRAISING AND STAFF DIVERSITY. X X 0 0 0 0 0 0 0 0 0 LYNNE PARKER EXECUTIVE DIRECTOR 204862 0 0 0 0 0 31754 0 15067 0 251683 0 0 0 AZIM MAZAGONWALLA CFO 170654 0 0 0 0 0 26451 0 23183 0 220288 0 0 0 TOBEY JOHNSON TECHNOLOGY DIRECTOR 135242 0 0 0 0 0 20962 0 17585 0 173789 0 0 0 PATRICIA SWANSEY PROGRAM DIRECTOR 123919 0 0 0 0 0 19207 0 11467 0 154593 0 0 0 MICHAEL RAABE PROGRAM DIRECTOR 117545 0 0 0 0 0 18220 0 14455 0 150220 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B FIRST THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR, CFO AND THE FISCAL MANAGER. THEN THE ENTIRE FINANCE COMMITTEE REVIEWS THE 990. THE 990 IS THEN SENT BY EMAIL ATTACHMENT OR PUBLISHED FOR THE BOARD ON THE WEBSITE WITH A NOTE THAT THE FINANCE COMMITTEE AND MANAGEMENT HAVE REVIEWED AND ACCEPTED THE 990. THE BOARD THEN HAS 5 DAYS TO RESPOND. FORM 990, PART VI, SECTION B, LINE 12C MLAC MONITORS AND ENFORCES COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY THROUGH THEIR ANNUAL AUDIT. FORM 990, PART VI, SECTION B, LINE 15 WHEN DIRECTED BY THE BOARD, MLAC CONTRACTS WITH AN OUTSIDE FIRM TO PERFORM A SALARY STUDY. THE STUDY COMPARES SALARIES OF SAME SIZE ORGANIZATIONS AND POSITIONS. SALARY RANGE COMPARISONS AND RECOMMENDATIONS ARE PRESENTED TO THE BOARD BY THE CONSULTANT. THE BOARD VOTES ON CHANGES TO THE SALARY SCHEDULE. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. ANNUAL AUDITED FINANCIAL STATEMENTS ARE ALSO FILED WITH THE COMMONWEALTH OF MASSACHUSETTS. FORM 990, PART XII, LINE 2C: MLAC DID NOT CHANGE THEIR OVERSIGHT PROCESS IN THE FISCAL YEAR 2023.