Form990
Click to see attachment
Department of the Treasury
Internal Revenue Service
Return of Organization Exempt From Income Tax
Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations)
MediumBullet Do not enter Social Security numbers on this form as it may be made public. By law, the IRS
generally cannot redact the information on the form.
MediumBullet Information about Form 990 and its instructions is at www.IRS.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
A For the 2013 calendar year, or tax year beginning 01-01-2013 , 2013, and ending 12-31-2013
BCheck if applicable:
CName of organization
NATIONAL CONSUMER LAW CENTER INC
 
Doing Business As
 
 
Number and street (or P.O. box if mail is not delivered to street address)
7 WINTHROP SQUARE 4TH FLOOR
 
Room/suite
City or town, state or province, country, and ZIP or foreign postal code
BOSTON, MA021101006
D Employer identification number

04-2488502
E Telephone number

(617) 542-8010
G Gross receipts $ 14,535,988
F Name and address of principal officer:
WILLARD OGBURN
7 WINTHROP SQUARE 4TH FLOOR
BOSTON,MA021101006
I
Tax-exempt status: (   ) LeftBullet (insert no.) or
J
Website:MediumBullet
WWW.NCLC.ORG
H(a)
Is this a group return for
subordinates?
H(b)
Are all subordinates
included?
If "No," attach a list. (see instructions)
H(c)
Group exemption number MediumBullet  
K Form of organization:  
L Year of formation: 1971
M State of legal domicile: MA
Part I
Summary
Activities  & Governance 1 Briefly describe the organization’s mission or most significant activities: SINCE 1969, THE NONPROFIT NATIONAL CONSUMER LAW CENTER HAS USED ITS EXPERTISE IN CONSUMER LAW AND ENERGY POLICY TO WORK FOR CONSUMER JUSTICE AND ECONOMIC SECURITY FOR LOW-INCOME AND OTHER DISADVANTAGED PEOPLE. NCLC'S EXPERTISE INCLUDES POLICY ANALYSIS AND ADVOCACY; CONSUMER LAW AND ENERGY PUBLICATIONS; LITIGATION; EXPERT WITNESS SERVICES, AND TRAINING AND ADVICE FOR ADVOCATES. NCLC WORKS WITH NONPROFIT AND LEGAL SERVICES ORGANIZATIONS, PRIVATE ATTORNEYS, POLICYMAKERS, AND FEDERAL AND STATE GOVERNMENT AND COURTS ACROSS THE NATION TO STOP EXPLOITIVE PRACTICES, HELP FINANCIALLY STRESSED FAMILIES BUILD AND RETAIN WEALTH, AND ADVANCE ECONOMIC FAIRNESS.
2 Check this box MediumBullet
3 Number of voting members of the governing body (Part VI, line 1a) ........ 3 12
4 Number of independent voting members of the governing body (Part VI, line 1b) ..... 4 12
5 Total number of individuals employed in calendar year 2015 (Part V, line 2a) ...... 5 56
6 Total number of volunteers (estimate if necessary) ............. 6 0
7a Total unrelated business revenue from Part VIII, column (C), line 12 ........ 7a 0
b Net unrelated business taxable income from Form 990-T, line 34 ......... 7b 0
Revenues Prior Year Current Year
8 Contributions and grants (Part VIII, line 1h) ......... 2,861,367 2,831,447
9 Program service revenue (Part VIII, line 2g) ......... 6,990,222 6,496,310
10 Investment income (Part VIII, column (A), lines 3, 4, and 7d ) .... 839,551 603,915
11 Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e) 241,774 250,070
12 Total revenue—add lines 8 through 11 (must equal Part VIII, column (A), line 12) 10,932,914 10,181,742
Expenses; 13 Grants and similar amounts paid (Part IX, column (A), lines 1–3 )... 153,800 0
14 Benefits paid to or for members (Part IX, column (A), line 4)..... 0 0
15 Salaries, other compensation, employee benefits (Part IX, column (A), lines 5–10) 5,037,807 5,144,366
16a Professional fundraising fees (Part IX, column (A), line 11e) ..... 0 0
b Total fundraising expenses (Part IX, column (D), line 25) MediumBullet441,847    
17 Other expenses (Part IX, column (A), lines 11a–11d, 11f–24e).... 2,801,650 2,655,927
18 Total expenses. Add lines 13–17 (must equal Part IX, column (A), line 25) 7,993,257 7,800,293
19 Revenue less expenses. Subtract line 18 from line 12....... 2,939,657 2,381,449
Net Assets or Fund Balances; Beginning of Current Year End of Year
20 Total assets (Part X, line 16)............. 20,926,620 22,924,931
21 Total liabilities (Part X, line 26)............. 879,256 636,726
22 Net assets or fund balances. Subtract line 21 from line 20..... 20,047,364 22,288,205
Part II
Signature Block
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge.
Sign Here
JumboBullet 2014-05-09
Signature of officer Date
JumboBullet WILLARD OGBURNEXECUTIVE DIRECTOR
Type or print name and title
Paid Preparer Use Only
Print/Type preparer's name
JOHN BUCKLEY CPA
Preparer's signature
JOHN BUCKLEY CPA
Date
2014-05-09
PTIN
P00830631
Firm's name MediumBullet
ALEXANDER ARONSON FINNING & CO PC
 
Firm's EIN MediumBullet04-2571780
Firm's address MediumBullet
21 EAST MAIN STREET
 
WESTBORO, MA01581
Phone no. (508) 366-9100
May the IRS discuss this return with the preparer shown above? (see instructions) ..........
For Paperwork Reduction Act Notice, see the separate instructions.
Cat. No. 11282Y
Form 990 (2013)
Page 2
Form 990 (2013)
Page 2
Part III
Statement of Program Service Accomplishments
..............
1
Briefly describe the organization’s mission: SINCE 1969, THE NONPROFIT NATIONAL CONSUMER LAW CENTER HAS USED ITS EXPERTISE IN CONSUMER LAW AND ENERGY POLICY TO WORK FOR CONSUMER JUSTICE AND ECONOMIC SECURITY FOR LOW-INCOME AND OTHER DISADVANTAGED PEOPLE, INCLUDING OLDER ADULTS, IN THE UNITED STATES. NCLC'S EXPERTISE INCLUDES POLICY ANALYSIS AND ADVOCACY; CONSUMER LAW AND ENERGY PUBLICATIONS; LITIGATION; EXPERT WITNESS SERVICES, AND TRAINING AND ADVICE FOR ADVOCATES. NCLC WORKS WITH NONPROFIT AND LEGAL SERVICES ORGANIZATIONS, PRIVATE ATTORNEYS, POLICYMAKERS, AND FEDERAL AND STATE GOVERNMENT AND COURTS ACROSS THE NATION TO STOP EXPLOITIVE PRACTICES, HELP FINANCIALLY STRESSED FAMILIES BUILD AND RETAIN WEALTH, AND ADVANCE ECONOMIC FAIRNESS.
2
Did the organization undertake any significant program services during the year which were not listed on
the prior Form 990 or 990-EZ? ....................
If "Yes," describe these new services on Schedule O.
3
Did the organization cease conducting, or make significant changes in how it conducts, any program services? ............................
If "Yes," describe these changes on Schedule O.
4
Describe the organization’s program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported.
4a (Code:   ) (Expenses $ 5,367,324 including grants of $   ) (Revenue $ 5,622,170 )
BUILDING FAMILY AND INDIVIDUAL ECONOMIC SECURITY:LOW-INCOME FAMILIES STRUGGLE EVERY DAY TO MEET BASIC EXPENSES, AND USUALLY HAVE LITTLE OR NO SAVINGS TO PROVIDE A SAFETY NET. THEY ARE DISPROPORTIONATELY TARGETED FOR OVERPRICED FINANCIAL SERVICES, SUCH AS EXCESSIVE BANK FEES, HIGH-COST LOANS, AND PREDATORY HOME MORTGAGES. LAX REGULATION HAS LEFT MANY FAMILIES VULNERABLE TO WEALTH-STRIPPING PRACTICES AND DEEPLY IN DEBT, REDUCING OPPORTUNITIES FOR HIGHER EDUCATION, JOB TRAINING AND HOMEOWNERSHIP. TO COUNTER THESE TRENDS AND HELP LOW-INCOME PEOPLE BUILD ASSETS AND ECONOMIC SECURITY, NCLC PROMOTES THE ADOPTION AND ENFORCEMENT OF STRONG CONSUMER PROTECTIONS IN THE FINANCIAL SERVICES MARKETPLACE.SPECIFIC ACHIEVEMENTS:LANDMARK LAWSUIT MOVES FORWARD. NCLC IS PART OF A GROUND-BREAKING RACIAL DISCRIMINATION CLASS ACTION SUIT AGAINST MORGAN STANLEY FOR ENCOURAGING LENDERS TO PUSH HIGH-RISK MORTGAGE LOANS ON AFRICAN-AMERICAN BORROWERS. ADKINS V. MORGAN STANLEY WAS FILED ON BEHALF OF FIVE AFRICAN-AMERICAN HOMEOWNERS IN DETROIT WHO WERE VICTIMS OF MORGAN STANLEY'S PRACTICE OF PURCHASING AND FINANCING PREDATORY MORTGAGES, WHICH WERE LATER BUNDLED INTO MORTGAGE-BACKED SECURITIES. IN THE SUMMER OF 2013 A FEDERAL COURT IN NEW YORK DENIED THE DEFENDANT'S MOTION TO DISMISS, WHICH ALLOWED NCLC AND CO-COUNSEL TO MOVE AHEAD WITH DISCOVERY. ADKINS V. MORGAN STANLEY IS THE FIRST PRIVATE RACIAL DISCRIMINATION ENFORCEMENT ACTION BROUGHT AGAINST A WALL STREET INVESTMENT BANK UNDER THE FAIR HOUSING ACT. HELPING LOW-INCOME, ELDERLY HOMEOWNERS FACING TAX LIEN FORECLOSURES. NCLC'S JOHN RAO WROTE A COMPELLING REPORT ABOUT THE NEED TO REFORM STATE AND LOCAL TAX SALES LAWS TO PREVENT FORECLOSURES, ESPECIALLY OF LOW-INCOME OLDER ADULTS. AFTER READING JOHN'S REPORT, INVESTIGATIVE REPORTERS AT THE WASHINGTON POST BEGAN A 10-MONTH INVESTIGATION OF TAX LIEN SALES IN THEIR AREA, AND JOHN GAVE THE REPORTERS BACKGROUND AND LEADS TO HELP FRAME THEIR INVESTIGATIVE RESEARCH. (WASHINGTON, D.C. TAX LIEN SALES LAWS ARE AMONG THE WORST IN THE NATION.) AFTER THE POST RAN A THREE-PART SERIES ON TAX LIEN FORECLOSURES, NCLC ISSUED A PRESS STATEMENT CALLING ON STATES AND CITIES TO ACT. THE IMPACT HAS BEEN SWIFT: A TAX LIEN SALE WAS CANCELLED IN WASHINGTON, D.C., AND PRIOR CASES ARE BEING REVIEWED. SEVERAL U.S. SENATORS HAVE ASKED THE JUSTICE DEPARTMENT AND THE CFPB TO INVESTIGATE TAX LIEN SALES AND ISSUE GUIDELINES FOR STATES AND LOCAL GOVERNMENTS. HELPING HOUSING COUNSELORS TO MONITOR NATIONAL MORTGAGE SETTLEMENT. NCLC AND THE NATIONAL HOUSING RESOURCE CENTER ARE OFFERING FREE, COMPREHENSIVE RESOURCES TO AID HOUSING COUNSELORS IN RECOGNIZING, DOCUMENTING, AND REPORTING VIOLATIONS OF THE NATIONAL MORTGAGE SETTLEMENT (NMS). RESOURCES INCLUDE A FREE TWO-PART WEBINAR, UNDERSTANDING THE NATIONAL MORTGAGE SETTLEMENT: A ROAD MAP FOR HOUSING COUNSELORS, AN ACCOMPANYING GUIDEBOOK, AND AN EASY-TO-USE ONLINE CHECKLIST TO REPORT VIOLATIONS OF THE SETTLEMENT. WHEN THE WEBINAR SERIES AIRED LIVE IN THE SPRING OF 2013, IT DREW MORE THAN 1,000 HOUSING COUNSELORS FROM ACROSS THE NATION. THE WEBINAR, ACCOMPANYING GUIDEBOOK, AND MONITORING CHECKLIST CAN BE FOUND AT WWW.NCLC.ORG.IMPROVING LOSS-MITIGATION STANDARDS AT THE FEDERAL HOUSING ADMINISTRATION. AS A RESULT OF PERSISTENT ADVOCACY BY NCLC REGARDING NEEDED CHANGES TO THE FHA'S RULES ON LOAN MODIFICATIONS, SENATOR ELIZABETH WARREN RAISED THE ISSUE IN A HEARING AND SENATE BANKING COMMITTEE CHAIRMAN JOHNSON SENT A LETTER TO FHA ADVOCATING FOR CHANGES TO THE AGENCY'S LOSS MITIGATION STANDARDS. FHA ANNOUNCED AT THE END OF SEPTEMBER 2013 THAT IT IS ADOPTING ALL OF THE MAJOR REQUESTED CHANGES.FTC AFFIRMS CONSUMER RIGHTS UNDER HOLDER RULE. MANY ADVOCATES BELIEVE THAT THE FTC'S HOLDER RULE IS THE MOST IMPORTANT THING IT HAS EVER DONE. THE HOLDER RULE MAKES CREDITORS RESPONSIBLE FOR CONSUMER FRAUDS THAT THEIR FINANCING ENABLES. WHENEVER A FRAUDULENT SELLER OF GOODS OR SERVICES ARRANGES THE FINANCING, THE CREDITOR IS LIABLE (UP TO A CAP) FOR ANY CLAIMS AND DEFENSES THE CONSUMER COULD RAISE AGAINST THE SELLER. THIS MEANS THAT THE CONSUMER CAN WITHHOLD PAYMENTS FROM THE CREDITOR, AND CAN RECOVER PAYMENTS ALREADY MADE. AS A RESULT OF NCLC'S ADVOCACY, THE FTC ISSUED A FORMAL OPINION REJECTING A GROWING BODY OF COURT DECISIONS THAT HAD IMPOSED UNJUSTIFIED RESTRICTIONS ON THIS IMPORTANT RIGHT. THE FTC'S ACTION NOT ONLY ADVANCES JUSTICE FOR INDIVIDUAL CONSUMERS, BUT STRENGTHENS THE INCENTIVE FOR CREDITORS TO POLICE THE MARKETPLACE.PROMOTING DEBT COLLECTION FREE OF HARASSMENT AND ILLEGAL TACTICS. IN 2013, NCLC PUBLISHED A NEW REPORT, NO FRESH START: HOW STATES LET DEBT COLLECTORS PUSH FAMILIES INTO POVERTY. IT EXPOSES THE LACK OF BASIC LEGAL PROTECTIONS THAT WOULD ALLOW WORKERS TO SUPPORT THEMSELVES AND THEIR FAMILIES WHILE IN DEBT. THE REPORT ALSO MAKES CONNECTIONS BETWEEN THE ECONOMIC DOWNTURN THAT HAS STRAINED MILLIONS OF FAMILIES TO THE BREAKING POINT, AND THE ASTRONOMIC GROWTH OF THE DEBT BUYER INDUSTRY THAT MAKES CONSUMERS INCREASINGLY VULNERABLE TO SEIZURE OF ESSENTIAL WAGES AND PROPERTY TO PAY THEIR OLDEST DEBTS. NCLC'S REPORT SURVEYS THE EXEMPTION LAWS OF ALL 50 STATES, D.C., PUERTO RICO, AND THE VIRGIN ISLANDS. REPORT ON THE NEED TO REDUCE ERRORS AND FRAUD BY PAID TAX PREPARERS. IN NOVEMBER 2013, NCLC PUBLISHED RIDDLED RETURNS: HOW ERRORS AND FRAUD BY PAID TAX PREPARERS PUT CONSUMERS AT RISK AND WHAT STATES CAN DO. THE REPORT DOCUMENTS HOW A LACK OF REGULATION HAS ALLOWED INCOMPETENCE AND ABUSES BY TAX PREPARERS TO FLOURISH. EACH YEAR, TENS OF MILLIONS OF CONSUMERS RELY UPON PAID TAX PREPARERS TO HELP THEM FILE ACCURATE AND COMPLIANT TAX RETURNS, YET THE MAJORITY OF THESE PREPARERS ARE NOT SUBJECT TO ANY MINIMUM EDUCATIONAL, TRAINING, COMPETENCY, OR OTHER STANDARDS.MAJOR CHANGES ANNOUNCED BY JP MORGAN CHASE. CHASE ANNOUNCED MAJOR CHANGES TO HELP CONSUMERS STOP PAYDAY LENDERS FROM DEBITING THEIR BANK ACCOUNTS AND TO REDUCE THE FEES THAT CHASE WAS CHARGING THEM. AFTER ADVOCACY BY NCLC AND PARTNER GROUPS, NACHA (THE ELECTRONIC PAYMENTS ASSOCIATION) ISSUED A BULLETIN WARNING BANKS ABOUT THE DANGERS OF PROCESSING THOSE PAYMENTS, AND NACHA HAS ISSUED A SECOND BULLETIN REMINDING BANKS AND PAYMENT PROCESSORS THAT THEY CANNOT RESUBMIT PAYMENTS THAT CONSUMERS HAVE STOPPED OR DE-AUTHORIZED. PREVENTING UNLICENSED LENDERS FROM USING THE ELECTRONIC PAYMENT SYSTEM. SEVERAL ONLINE LENDERS WENT OUT OF BUSINESS IN 2013 AFTER THE BANKING INDUSTRY IN NEW YORK RESPONDING TO REGULATORY PRESSURE AND ADVOCACY AND COUNSEL FROM NCLC AND OTHERS SIGNALED THAT THE ELECTRONIC PAYMENT SYSTEM WILL NOT BE OPEN FOR UNLICENSED LENDERS. NCLC REACHED OUT TO NACHA, URGING THE NETWORK TO WORK WITH BANKS TO BLOCK UNLICENSED LENDERS FROM ACCESSING CONSUMERS' ACCOUNTS THROUGH THE INFRASTRUCTURE THAT MAKES ELECTRONIC PAYMENTS POSSIBLE.THIS ADVOCACY WHICH WAS PART OF A SEVERAL-YEARS EFFORT BY MANY CONSUMER GROUPS AND REGULATORS TO CRACK DOWN ON ONLINE PAYDAY LENDING PRECEDED AN AUGUST 5, 2013 LETTER FROM NEW YORK STATE REGULATORS TO 35 SPECIFIC ONLINE LENDERS THAT SAID THEY WERE NOT LICENSED TO MAKE LOANS IN THAT STATE. DAYS AFTER THE REGULATORS' MESSAGE WAS SENT TO ONLINE LENDERS, NACHA ALSO SENT A LETTER TO BANKS WARNING THEM THAT AUTHORIZING ACCESS TO CUSTOMER ACCOUNTS, FOR PAYDAY LENDERS, COULD VIOLATE NACHA RULES. SINCE THEN, AT LEAST 9 OF THE PAYDAY LENDING COMPANIES HAVE HALTED OPERATIONS ALTOGETHER. NCLC REPORT TRIGGERS CHANGES IN STATE FEES ON PREPAID CARDS. SINCE NCLC'S 2011 REPORT THAT EXPOSED THE FEES ON UNEMPLOYMENT PREPAID CARDS, 18 STATES HAVE IMPROVED THEIR UNEMPLOYMENT PREPAID CARDS BY REDUCING FEES FOR ATM WITHDRAWALS, BALANCE INQUIRIES, PURCHASES, AND OTHER TRANSACTIONS. OF THE 42 CARDS REVIEWED IN NCLC'S FOLLOW-UP REPORT IN 2013, ONLY 3 CARDS RECEIVED A 'THUMBS DOWN,' COMPARED TO 16 IN 2011. ALSO AFTER THIS REPORT, THE STATE OF PENNSYLVANIA ISSUED A NEW UNEMPLOYMENT PREPAID CARD THAT IS ESTIMATED TO SAVE UNEMPLOYED WORKERS $5 MILLION/YEAR, AND MARYLAND ANNOUNCED AN RFP TO ADD A DIRECT DEPOSIT OPTION FOR RECEIVING UNEMPLOYMENT BENEFITS.STOPPING OVERDRAFT FEES ON PREPAID CARDS AT URBAN TRUST BANK. UNDER PRESSURE FROM NCLC AND FEDERAL BANKING REGULATORS, URBAN TRUST BANK STOPPED PERMITTING ITS PREPAID CARDS TO BE USED BY THE CHECKSMART CHAIN OF PAYDAY STORES TO EVADE INTEREST RATE CAPS AND PAYDAY LAWS IN ARIZONA, OHIO, AND OTHER STATES. THE PREPAID CARDS PROVIDED BY INSIGHT CARD SERVICES CARRIED OPTIONAL OVERDRAFT "PROTECTION" THAT ALLOWED PURCHASES WHEN THE CARD WAS EMPTY, AT A COST OF $0.15 FOR EVERY $1 IN NEGATIVE BALANCE. THE FEE EQUATED TO AN APR OF 390 PERCENT DESPITE INTEREST RATE CAPS OF 28 PERCENT IN OHIO AND 36 PERCENT IN ARIZONA.
4b (Code:   ) (Expenses $ 851,771 including grants of $   ) (Revenue $ 437,394 )
IMPROVING ACCESS TO ENERGY, UTILITIES, & TELECOMMUNICATIONS SERVICES:ACCESS TO AFFORDABLE AND EFFICIENT ELECTRICITY, HEATING FUEL, WATER, AND TELECOMMUNICATIONS SERVICES IS ESSENTIAL FOR ALL AMERICANS. UNFORTUNATELY, MILLIONS OF STRUGGLING FAMILIES CANNOT PAY FOR BASIC UTILITIES, PUTTING THEIR HEALTH, SAFETY, AND WELL-BEING AT RISK. IN ADDITION, LOW-INCOME HOUSEHOLDS TEND TO LIVE IN LESS ENERGY EFFICIENT HOMES AND USE LESS EFFICIENT APPLIANCES, BOTH OF WHICH LEAD TO HIGHER OVERALL ENERGY COSTS. NCLC PROMOTES THE ADOPTION AND ENFORCEMENT OF PUBLIC POLICIES THAT DELIVER AFFORDABLE AND EFFICIENT UTILITY SERVICES FOR LOW-INCOME HOUSEHOLDS.SPECIFIC ACHIEVEMENTS:NCLC'S PROJECT STAY CONNECTED HELPED LOW-INCOME HOUSEHOLDS IN MASSACHUSETTS AVOID LOSING ESSENTIAL UTILITY SERVICES AND HELPED RESTORE SERVICE FOR THOSE WHO HAD BEEN DISCONNECTED. THE PROJECT CARRIED OUT A RANGE OF POLICY INITIATIVES TO HELP LOW-INCOME PEOPLE REDUCE THEIR ENERGY CONSUMPTION AND PAY THEIR ENERGY BILLS. THE PROJECT PROVIDED TRAININGS AND EASY-TO-USE MANUALS AND WRITTEN MATERIALS FOR A WIDE RANGE OF HUMAN SERVICES AGENCIES, AS WELL AS SUPPORT ON INDIVIDUAL CLIENTS' CASES. IN ADDITION, A STATEWIDE E-MAIL LIST-SERVE (OVER 1,000 PARTICIPANTS) HELPED BUILD THE NETWORK OF PROVIDERS AND SPECIALISTS WHO KEEP PEOPLE WARM IN THE WINTER AND CONNECTED TO THEIR UTILITY SERVICES ALL YEAR.NCLC HELPED TO ESTABLISH AN INNOVATIVE PILOT PROGRAM TO ASSIST MASSACHUSETTS ELDERS WHO FALL BEHIND ON THEIR UTILITY BILLS. NCLC SUCCESSFULLY NEGOTIATED WITH NSTAR (ONE OF THE LARGEST ELECTRIC AND GAS UTILITIES IN NEW ENGLAND) TO START A PILOT PROGRAM FOR HOME-OWNING SENIORS WHO WOULD OTHERWISE FACE COLLECTIONS ACTIONS AND LIENS BY NSTAR. THE PROGRAM ALLOWS SENIORS TO GET HELP FROM OUR PARTNERS, LEGAL ADVOCACY RESOURCE CENTER AND VOLUNTEER LAWYERS PROJECT. LARC WILL OFFER A RANGE OF ASSISTANCE TO SENIORS, INCLUDING GETTING THEM ON DISCOUNT RATES; ENROLLING THEM IN NSTAR'S ARREARAGE MANAGEMENT PROGRAM; AND HELPING THEM APPLY FOR FUEL ASSISTANCE. FOR SENIORS WHO PARTICIPATE, NSTAR IS WILLING TO NEGOTIATE REDUCTIONS ON ANY INTEREST THAT HAS ACCRUED ON PAST JUDGMENTS AND LIENS.IN DECEMBER 2013, THE AUSTIN CITY COUNCIL (TEXAS) ADOPTED AN ORDINANCE REQUIRING THE AUSTIN ENERGY A MUNICIPAL-RUN UTILITY TO PROVIDE ELIGIBLE CUSTOMERS (THOSE RECEIVING THE FEDERAL LOW INCOME HOME ENERGY ASSISTANCE PROGRAM OR LIHEAP)WITH THE MOST PROGRESSIVE DEFERRED PAYMENT AGREEMENT STRUCTURE IN THE NATION. NCLC WAS HIRED BY THE TEXAS LEGAL SERVICES CENTER TO WORK WITH INDIVIDUAL CITY COUNCIL MEMBERS AND DELIVER TESTIMONY BEFORE THE COUNCIL TO PROMOTE THE DEFERRED PAYMENT PROGRAM. THE NEW INSTALLMENT PAYMENT PROGRAM GIVES LOW-INCOME ELECTRICITY CUSTOMERS UP TO 24 MONTHS TO MAKE REASONABLE PAYMENTS IN EQUAL INSTALLMENTS WITHOUT RUNNING THE RISK OF ELECTRICITY SHUT-OFFS, AMONGOTHER CONSUMER PROTECTIONS. NCLC STOPS UTILITY PROPOSAL TO DEMAND CASH UP FRONT. AFTER INTENSE ADVOCACY BY NCLC, THE CALIFORNIA PUBLIC UTILITIES COMMISSION DENIED A UTILITY PROPOSAL TO IMPLEMENT PREPAID ELECTRIC UTILITY SERVICE. NCLC URGED REGULATORY AGENCIES TO CAREFULLY CONSIDER THE POTENTIAL TRAGIC CONSEQUENCES OF PREPAID UTILITY PROGRAMS, AS THERE IS USUALLY AN IMMEDIATE LOSS OF ALL ELECTRICITY SERVICE TO A HOME WHEN PREPAID BILLING CREDITS ARE EXHAUSTED AS THEY SO OFTEN DO FOR FINANCIALLY STRESSED HOUSEHOLDS.
4c (Code:   ) (Expenses $ 484,480 including grants of $   ) (Revenue $ 436,746 )
WORK WITH DISTINCT POPULATIONS:NCLC SEEKS TO FORM PARTNERSHIPS WITH GRASSROOTS ORGANIZATIONS, HUMAN SERVICE PROVIDERS, COUNSELING GROUPS, AND OTHERS INTERESTED IN PROTECTING CONSUMER RIGHTS. WE PROVIDE SPECIAL PUBLICATIONS THAT ARE TAILORED TO ATTORNEYS AND HUMAN SERVICE PROVIDERS; CONDUCT HANDS-ON, PRACTICAL TRAINING WORKSHOPS; AND OFFER CASE CONSULTING EXPERTISE ON DIFFICULT CLIENT MATTERS. NCLC HAS ESTABLISHED STRONG RELATIONSHIPS WITH ORGANIZATIONS NATIONWIDE SERVING A BROAD RANGE OF DISTINCT POPULATIONS. THE RACIAL JUSTICE AND EQUAL ECONOMIC OPPORTUNITY INITIATIVE ADDRESSES THE ABUSIVE AND EXPLOITIVE PRACTICES IN THE MARKETPLACE THAT DECIMATE THE FINANCES OF COMMUNITIES OF COLOR. BUILDING ON NCLC'S GROUNDBREAKING ANTI-DISCRIMINATION LITIGATION AND ADVOCACY, THE INITIATIVE PROVIDES HIGH-IMPACT ADVOCACY ON ISSUES OF SIGNIFICANCE TO COMMUNITIES AND INDIVIDUALS OF COLOR. THE INITIATIVE PURSUES ITS GOALS THROUGH A COMBINATION OF PUBLIC POLICY ADVOCACY, LITIGATION (INCLUDING AMICUS BRIEFS), TRAINING AND SUPPORT OF LAWYERS AND OTHER ADVOCATES, AND PUBLIC EDUCATION, AT BOTH THE STATE AND NATIONAL LEVELS. TO PROMOTE ITS CORE MISSION AND STRENGTHEN ITS ADVOCACY, NCLC PARTNERS WITH A BROAD CROSS-SECTION OF CIVIL RIGHTS AND RACIAL JUSTICE ORGANIZATIONS. IN ADDITION TO FILING THE ADKINS V. MORGAN STANLEY CLASS ACTION SUIT (SEE ABOVE), NCLC ISSUED NUMEROUS POLICY BRIEFS, REGULATORY COMMENTS, AND OTHER MATERIALS ON ISSUES INVOLVING FAIR HOUSING AND EQUAL ACCESS TO CREDIT.THE NATIONAL ELDER RIGHTS TRAINING PROJECT PROVIDES TRAININGS NATIONWIDE ON A BROAD RANGE OF TOPICS. THE PROJECT IS PART OF THE ADMINISTRATION ON AGING'S NATIONAL LEGAL RESOURCE CENTER WHICH PROVIDES TECHNICAL SUPPORT, CASE CONSULTATION AND TRAINING TO THE NATION'S AGING SERVICES NETWORK. ITS GOAL IS TO IMPROVE THE QUALITY AND ACCESSIBILITY OF LEGAL ASSISTANCE PROVIDED TO VULNERABLE OLDER AMERICANS WITH CONSUMER-RELATED ISSUES. CONSUMER PROBLEMS THREATEN THE INDEPENDENCE AND FINANCIAL SECURITY OF OLDER AMERICANS. NCLC PROVIDES LEGAL ASSISTANCE TO ATTORNEYS AND ADVOCATES FOR OLDER AMERICANS IN THE AREAS OF CONSUMER AND ENERGY LAW. MAJOR TOPICS OF SPECIALIZATION AT NCLC INCLUDE FORECLOSURE PREVENTION AND DEFENSE, BANKRUPTCY, DEBT COLLECTION, UNFAIR AND DECEPTIVE PRACTICES, SALES AND WARRANTIES, ENERGY ASSISTANCE, AND PUBLIC UTILITY PRACTICES. DURING 2013, NCLC TRAINED OVER 3,000 ADVOCATES FOR OLDER CONSUMERS AT A COMBINATION OF IN-PERSON TRAININGS, WEBINARS AND NATIONAL CONFERENCES.THE CONSUMER RIGHTS FOR DOMESTIC VIOLENCE SURVIVORS INITIATIVE WORKS ACROSS THE COUNTRY WITH A BROAD RANGE OF ADVOCATES AND ATTORNEYS WHO REPRESENT DOMESTIC VIOLENCE SURVIVORS. OUR MAIN GOAL IS TO IMPROVE THE LONG-TERM PHYSICAL AND ECONOMIC SAFETY OF DOMESTIC VIOLENCE SURVIVORS BY ADDRESSING THE COMPLEX CONSUMER LAW AND ECONOMIC JUSTICE ISSUES THEY FACE. IN NOVEMBER 2013, NCLC HELD A SPECIAL ONE-DAY INTENSIVE TRAINING WORKSHOP, "CONSUMER RIGHTS ADVOCACY FOR DOMESTIC VIOLENCE SURVIVORS," AS PART OF THE CONSUMER RIGHTS LITIGATION CONFERENCE IN WASHINGTON, D.C.
4d Other program services (Describe in Schedule O.)
(Expenses $   including grants of $   ) (Revenue $   )
4e Total program service expensesMediumBullet6,703,575
Form 990 (2013)
Page 3
Form 990 (2013)
Page 3
Part IV
Checklist of Required Schedules
Yes
No
1
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If "Yes," complete Schedule AClick to see attachment........................
1
Yes
 
2
Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)? Click to see attachment...
2
Yes
 
3
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If "Yes," complete Schedule C, Part IClick to see attachment..........
3
 
No
4
Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If "Yes," complete Schedule C, Part IIClick to see attachment.................
4
Yes
 
5
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19? If "Yes," complete Schedule C,
Part III
Click to see attachment............................
5
 
No
6
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts? If "Yes," complete Schedule D, Part IClick to see attachment........................
6
 
No
7
Did the organization receive or hold a conservation easement, including easements to preserve open space,
the environment, historic land areas, or historic structures? If "Yes," complete Schedule D, Part IIClick to see attachment...
7
 
No
8
Did the organization maintain collections of works of art, historical treasures, or other similar assets? If "Yes," complete Schedule D, Part III Click to see attachment....................
8
 
No
9
Did the organization report an amount in Part X, line 21 for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If "Yes," complete Schedule D, Part IVClick to see attachment..............
9
 
No
10
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If "Yes," complete Schedule D, Part VClick to see attachment......
10
 
No
11
If the organization’s answer to any of the following questions is "Yes," then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable.
a
Did the organization report an amount for land, buildings, and equipment in Part X, line 10?
If "Yes," complete Schedule D, Part VI.Click to see attachment.............
11a
Yes
 
b
Did the organization report an amount for investments—other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIClick to see attachment.......
11b
 
No
c
Did the organization report an amount for investments—program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part VIIIClick to see attachment.......
11c
 
No
d
Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If "Yes," complete Schedule D, Part IXClick to see attachment............
11d
 
No
e
Did the organization report an amount for other liabilities in Part X, line 25? If "Yes," complete Schedule D, Part XClick to see attachment
11e
 
No
f
Did the organization’s separate or consolidated financial statements for the tax year include a footnote that addresses the organization’s liability for uncertain tax positions under FIN 48 (ASC 740)? If "Yes," complete Schedule D, Part XClick to see attachment
11f
Yes
 
12a
Did the organization obtain separate, independent audited financial statements for the tax year?
If "Yes," complete Schedule D, Parts XI and XIIClick to see attachment.................
12a
 
No
b
Was the organization included in consolidated, independent audited financial statements for the tax year? If "Yes," and if the organization answered "No" to line 12a, then completing Schedule D, Parts XI and XII is optional Click to see attachment
12b
Yes
 
13
Is the organization a school described in section 170(b)(1)(A)(ii)? If "Yes," complete Schedule E
13
 
No
14a
Did the organization maintain an office, employees, or agents outside of the United States? .....
14a
 
No
b
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more? If "Yes," complete Schedule F, Parts I and IV.........
14b
 
No
15
Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If “Yes,” complete Schedule F, Parts II and IV..........
15
 
No
16
Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If “Yes,” complete Schedule F, Parts III and IV...
16
 
No
17
Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If "Yes," complete Schedule G, Part I (see instructions)....
17
 
No
18
Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If "Yes," complete Schedule G, Part II............
18
 
No
19
Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If "Yes," complete Schedule G, Part III...................
19
 
No
20a
Did the organization operate one or more hospital facilities? If "Yes," complete Schedule H....
20a
 
No
b
If "Yes" to line 20a, did the organization attach a copy of its audited financial statements to this return? ...
20b
 
 
Form 990 (2013)
Page 4
Form 990 (2013)
Page 4
Part IV
Checklist of Required Schedules (continued)
21
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or government on Part IX, column (A), line 1? If “Yes,” complete Schedule I, Parts I and II.....
21
 
No
22
Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX, column (A), line 2? If “Yes,” complete Schedule I, Parts I and III........
22
 
No
23
Did the organization answer "Yes" to Part VII, Section A, line 3, 4, or 5 about compensation of the organization’s current and former officers, directors, trustees, key employees, and highest compensated employees? If "Yes," complete Schedule J.......................Click to see attachment
23
Yes
 
24a
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002? If “Yes,” answer lines 24b through 24d and complete Schedule K. If “No,” go to line 25a................
24a
 
No
b
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?...
24b
 
 
c
Did the organization maintain an escrow account other than a refunding escrow at any time during the year
to defease any tax-exempt bonds? ...................
24c
 
 
d
Did the organization act as an "on behalf of" issuer for bonds outstanding at any time during the year?...
24d
 
 
25a
Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If "Yes," complete Schedule L, Part I ........
25a
 
No
b
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization’s prior Forms 990 or 990-EZ? If "Yes," complete Schedule L, Part I...................
25b
 
No
26
Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so, complete Schedule L, Part II ....................
26
 
No
27
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons? If "Yes," complete Schedule L, Part III.........
27
 
No
28
Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions):
a
A current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L,
Part IV
..........................
28a
 
No
b
A family member of a current or former officer, director, trustee, or key employee? If "Yes," complete Schedule L, Part IV...................
28b
 
No
c
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner? If "Yes," complete Schedule L, Part IV...
28c
 
No
29
Did the organization receive more than $25,000 in non-cash contributions? If "Yes," complete Schedule M..
29
 
No
30
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If "Yes," complete Schedule M.............
30
 
No
31
Did the organization liquidate, terminate, or dissolve and cease operations? If "Yes," complete Schedule N, Part I
31
 
No
32
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If "Yes," complete Schedule N, Part II ................
32
 
No
33
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If "Yes," complete Schedule R, Part I ........Click to see attachment
33
 
No
34
Was the organization related to any tax-exempt or taxable entity? If "Yes," complete Schedule R, Part II, III, or IV, and Part V, line 1.........................Click to see attachment
34
Yes
 
35a
Did the organization have a controlled entity within the meaning of section 512(b)(13)?
35a
 
No
b
If ‘Yes’ to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If "Yes," complete Schedule R, Part V, line 2...
35b
 
 
36
Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If "Yes," complete Schedule R, Part V, line 2.............Click to see attachment
36
 
No
37
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes? If "Yes," complete Schedule R, Part VIClick to see attachment
37
 
No
38
Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. ........
38
Yes
 
Form 990 (2013)
Page 5
Form 990 (2013)
Page 5
Part V
Statements Regarding Other IRS Filings and Tax Compliance
Check if Schedule O contains a response or note to any line in this Part V.........
Yes
No
1a
Enter the number reported in Box 3 of Form 1096 Enter -0- if not applicable ..
1a
18
b
Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable .
1b
0
c
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners? ..................
1c
 
 
2a
Enter the number of employees reported on Form W-3, Transmittal of Wage and
Tax Statements, filed for the calendar year ending with or within the year covered by this return ..................
2a
56
b
If at least one is reported on line 2a, did the organization file all required federal employment tax returns?
Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions)
2b
Yes
 
3a
Did the organization have unrelated business gross income of $1,000 or more during the year?...
3a
 
No
b
If “Yes,” has it filed a Form 990-T for this year? If “No” to line 3b, provide an explanation in Schedule O...
3b
 
 
4a
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?
4a
 
No
b
If "Yes," enter the name of the foreign country: MediumBullet
See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts.
5a
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?..
5a
 
No
b
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?
5b
 
No
c
If "Yes," to line 5a or 5b, did the organization file Form 8886-T? ............
5c
 
 
6a
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions? ...
6a
 
No
b
If "Yes," did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible? ........................
6b
 
 
7
Organizations that may receive deductible contributions under section 170(c).
a
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor? ....................
7a
 
No
b
If "Yes," did the organization notify the donor of the value of the goods or services provided? .....
7b
 
 
c
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? ......................
7c
 
No
d
If "Yes," indicate the number of Forms 8282 filed during the year ....
7d
 
e
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?
7e
 
No
f
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract? ..
7f
 
No
g
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required? .......................
7g
 
No
h
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? ..........................
7h
 
No
8
Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year? ............
8
 
No
9
Sponsoring organizations maintaining donor advised funds.
a
Did the organization make any taxable distributions under section 4966?..........
9a
 
No
b
Did the organization make a distribution to a donor, donor advisor, or related person?.......
9b
 
No
10
Section 501(c)(7) organizations. Enter:
a
Initiation fees and capital contributions included on Part VIII, line 12 ...
10a
 
b
Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities
10b
14,535,988
11
Section 501(c)(12) organizations. Enter:
a
Gross income from members or shareholders .........
11a
 
b
Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.) ..........
11b
 
12a
Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?
12a
 
 
b
If "Yes," enter the amount of tax-exempt interest received or accrued during the year.
12b
 
13
Section 501(c)(29) qualified nonprofit health insurance issuers.
a
Is the organization licensed to issue qualified health plans in more than one state?
Note.
See the instructions for additional information the organization must report on Schedule O.
13a
 
 
b
Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans ....
13b
 
c
Enter the amount of reserves on hand ............
13c
 
14a
Did the organization receive any payments for indoor tanning services during the tax year?.....
14a
 
No
b
If "Yes," has it filed a Form 720 to report these payments? If "No," provide an explanation in Schedule O..
14b
 
No
Form 990 (2013)
Page 6
Form 990 (2013)
Page 6
Part VI
Governance, Management, and Disclosure For each "Yes" response to lines 2 through 7b below, and for a "No" response to lines 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions.
..............
Section A. Governing Body and Management
Yes
No
1a
Enter the number of voting members of the governing body at the end of the tax year .....................
1a
12
If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O.
b
Enter the number of voting members included in line 1a, above, who are independent ...................
1b
12
2
Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee, or key employee? .................
2
 
No
3
Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? .
3
 
No
4
Did the organization make any significant changes to its governing documents since the prior Form 990 was filed? ...........................
4
 
No
5
Did the organization become aware during the year of a significant diversion of the organization’s assets? .
5
 
No
6
Did the organization have members or stockholders? ................
6
 
No
7a
Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? ....................
7a
 
No
b
Are any governance decisions of the organization reserved to (or subject to approval by) members, stockholders, or persons other than the governing body? ...................
7b
 
No
8
Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following:
a
The governing body? .........................
8a
Yes
 
b
Each committee with authority to act on behalf of the governing body? ............
8b
Yes
 
9
Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization’s mailing address? If "Yes," provide the names and addresses in Schedule O.......
9
 
No
Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.)
Yes
No
10a
Did the organization have local chapters, branches, or affiliates? ............
10a
 
No
b
If "Yes," did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes?
10b
 
 
11a
Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? ............................
11a
Yes
 
b
Describe in Schedule O the process, if any, used by the organization to review this Form 990. .....
12a
Did the organization have a written conflict of interest policy? If "No," go to line 13.......
12a
Yes
 
b
Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? ..........................
12b
Yes
 
c
Did the organization regularly and consistently monitor and enforce compliance with the policy? If "Yes," describe in Schedule O how this was done.......................
12c
Yes
 
13
Did the organization have a written whistleblower policy? ...............
13
Yes
 
14
Did the organization have a written document retention and destruction policy? .........
14
Yes
 
15
Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision?
a
The organization’s CEO, Executive Director, or top management official ...........
15a
Yes
 
b
Other officers or key employees of the organization ................
15b
Yes
 
If "Yes" to line 15a or 15b, describe the process in Schedule O (see instructions).
16a
Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year? ......................
16a
 
No
b
If "Yes," did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and take steps to safeguard the organization’s exempt status with respect to such arrangements? ............
16b
 
 
Section C. Disclosure
17
List the States with which a copy of this Form 990 is required to be filedMediumBullet
MA , AK , CA , FL , MD , MI , MS , NY , OR , PA , WI , WA , AR
18
Section 6104 requires an organization to make its Form 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you made these available. Check all that apply.
19
Describe in Schedule O whether (and if so, how) the organization made its governing documents, conflict of interest policy, and financial statements available to the public during the tax year.
20
State the name, physical address, and telephone number of the person who possesses the books and records of the organization:
MediumBulletMARGARET KOHLER7 WINTHROP SQUARE 4TH FLOOR   BOSTON, MA021101006 (617) 542-8010
Form 990 (2013)
Page 7
Form 990 (2013)
Page 7
Part VII
Compensation of Officers, Directors,Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
..............
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
1a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization’s tax year.
RoundBullet List all of the organization’s current officers, directors, trustees (whether individuals or organizations), regardless of amount
of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid.

RoundBullet List all of the organization’s current key employees, if any. See instructions for definition of "key employee."
RoundBullet List the organization’s five current highest compensated employees (other than an officer, director, trustee or key employee)
who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the
organization and any related organizations.

RoundBullet List all of the organization’s former officers, key employees, or highest compensated employees who received more than $100,000
of reportable compensation from the organization and any related organizations.

RoundBullet List all of the organization’s former directors or trustees that received, in the capacity as a former director or trustee of the
organization, more than $10,000 of reportable compensation from the organization and any related organizations.

List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest
compensated employees; and former such persons.
Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee.
(A)
Name and Title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W- 2/1099-MISC)
(E)
Reportable compensation from related organizations (W- 2/1099-MISC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(1) NANCY BARRON......................................................................
DIRECTOR
1.00
.................
 
X           0 0 0
(2) MARK E BUDNITZ......................................................................
DIRECTOR
1.00
.................
 
X           0 0 0
(3) MARK A CHAVEZ......................................................................
DIRECTOR
1.00
.................
 
X           0 0 0
(4) ANTHONY B CHING......................................................................
DIRECTOR
1.00
.................
 
X           0 0 0
(5) BEVERLY COURTNEY......................................................................
DIRECTOR
1.00
.................
 
X           0 0 0
(6) JOHN J CURTIN JR......................................................................
DIRECTOR
1.00
.................
 
X           0 0 0
(7) DONNA DALEY......................................................................
VICE PRESIDENT
1.00
.................
 
X   X       0 0 0
(8) JONATHAN L KRAVETZ......................................................................
DIRECTOR
1.00
.................
 
X           0 0 0
(9) LAQUITA ROBBINS......................................................................
DIRECTOR
1.00
.................
 
X           0 0 0
(10) MICHAEL FERRY......................................................................
PRESIDENT
1.00
.................
 
X   X       0 0 0
(11) DANCY MCKINNEY-PARKER......................................................................
DIRECTOR
1.00
.................
 
X           0 0 0
(12) DOLORES S SMITH......................................................................
DIRECTOR
1.00
.................
 
X           0 0 0
(13) WILLARD OGBURN......................................................................
EXECUTIVE DIRECTOR
40.00
.................
 
    X       174,487 0 30,815
(14) MARGARET KOHLER......................................................................
DIRECTOR OF FINANCE
40.00
.................
 
    X       99,651 0 26,302
(15) ROBERT HOBBS......................................................................
DEPUTY DIRECTOR
40.00
.................
 
    X       133,573 0 26,021
(16) RICHARD DUBOIS......................................................................
DEVELOPMENT DIRECTOR
40.00
.................
 
    X       86,687 0 27,610
(17) JONATHAN SHELDON......................................................................
STAFF ATTORNEY
40.00
.................
 
        X   129,724 0 25,368
Form 990 (2013)
Page 8
Form 990 (2013)
Page 8
Part VII
Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued)
(A)
Name and Title
(B)
Average hours per week (list any hours for related organizations below dotted line)
(C)
Position (do not check more than one box, unless person is both an officer and a director/trustee)
(D)
Reportable compensation from the organization (W- 2/1099-MISC)
(E)
Reportable compensation from related organizations (W- 2/1099-MISC)
(F)
Estimated amount of other compensation from the organization and related organizations
Individual Trustee or Director; Institutional Trustee; OfficerInd; Key Employee; Highest compensated employee; FormerOfcrDirectorTrusteeInd;
(18) CHARLES DELBAUM........................................................................
STAFF ATTORNEY
40.00
.......................  
        X   132,767 0 20,806
(19) STUART ROSSMAN........................................................................
DIRECTOR OF LITIGATION
40.00
.......................  
        X   124,267 0 21,792
(20) CAROLYN CARTER........................................................................
DEPUTY DIRECTOR OF ADVOCACY
40.00
.......................  
        X   131,483 0 14,268
(21) GEOFFRY WALSH........................................................................
STAFF ATTORNEY
40.00
.......................  
        X   119,341 0 19,516


















1b Sub-Total................MediumBullet
c Total from continuation sheets to Part VII, Section A....MediumBullet
d Total (add lines 1b and 1c)...........MediumBullet 1,131,980 0 212,498
Form 990 (2013)
Page 9
Form 990 (2013)
Page 9
Part VIII
Statement of Revenue
Check if Schedule O contains a response or note to any line in this Part VIII .............
(A)
Total revenue
(B)
Related or
exempt
function
revenue
(C)
Unrelated
business
revenue
(D)
Revenue
excluded from
tax under sections
512-514
Contributions, Gifts, GrantAmt and OtherAmt Similar Amounts 1a Federated campaigns..1a  
b Membership dues..1b  
c Fundraising events..1c  
d Related organizations1d  
e Government grants (contributions)1e 205,057
f All other contributions, gifts, grants, and similar amounts not included above1f 2,626,390
g Noncash contributions included in lines 1a-1f:$ 19,613
h Total.Add lines 1a-1f.......MediumBullet 2,831,447
 Program Service RevenueAmt Business Code
2a ATTORNEY FEE AWARDS 541100 3,193,881 3,193,881    
b PUBLICATIONS 511120 2,424,645 2,424,645    
c CONFERENCES 900099 685,890 685,890    
d ADVICE AND ASSISTANCE 541100 183,894 183,894    
e MISCELLANEOUS 900099 8,000 8,000    
f All other program service revenue.        
g Total.Add lines 2a–2f.....MediumBullet 6,496,310
 OtherAmt RevenueAmt 3 Investment income (including dividends, interest, and othersimilar amounts) ........MediumBullet 671,660     671,660
4 Income from investment of tax-exempt bond proceedsMediumBullet        
5 Royalties...........MediumBullet        
(ii) Personal (i) Real
6a Gross rents 250,070  
b Less: rental expenses 0  
c Rental income or (loss) 250,070  
d Net rental income or (loss)......MediumBullet 250,070     250,070
(ii) Other (i) Securities
7a Gross amount from sales of assets other than inventory 4,286,501  
b Less: cost or other basis and sales expenses 4,354,246  
c Gain or (loss) -67,745  
d Net gain or (loss).....MediumBullet -67,745     -67,745
8a Gross income from fundraising events (not including $   of contributions reported on line 1c). See Part IV, line 18 ....
a  
b Less: direct expenses ...b  
c Net income or (loss) from fundraising events..MediumBullet      
9a Gross income from gaming activities.
See Part IV, line 19 ...
a  
b Less: direct expenses ...b  
c Net income or (loss) from gaming activities..MediumBullet        
10a Gross sales of inventory, less
returns and allowances ..
a  
b Less: cost of goods sold ..b  
c Net income or (loss) from sales of inventory..MediumBullet        
Business Code Miscellaneous Revenue
11a            
b            
c            
d All other revenue ....        
e Total. Add lines 11a–11d ...... MediumBullet  
12 Total revenue. See Instructions......MediumBullet 10,181,742 6,496,310 0 853,985
Form 990 (2013)
Page 10
Form 990 (2013)
Page 10
Part IX
Statement of Functional Expenses
Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A).Check if Schedule O contains a response or note to any line in this Part IX ..............
Do not include amounts reported on lines 6b,
7b, 8b, 9b, and 10b of Part VIII.
(A)
Total expenses
(B)
Program service expenses
(C)
Management and general expenses
(D)
Fundraising expenses
1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21    
2 Grants and other assistance to individuals in the United States. See Part IV, line 22    
3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16    
4 Benefits paid to or for members    
5 Compensation of current officers, directors, trustees, and key employees .... 490,850 158,246 293,596 39,008
6 Compensation not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B) ....        
7 Other salaries and wages 3,759,090 3,309,209 161,365 288,516
8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions) .... 15,315   7,171 8,144
9 Other employee benefits ....... 618,448 562,569 25,437 30,442
10 Payroll taxes ........... 260,663 222,782 24,756 13,125
11 Fees for services (non-employees):        
a Management ...... 30,247 28,868 1,195 184
b Legal ......... 8,993 8,993    
c Accounting ........... 32,288   32,288  
d Lobbying ...........        
e Professional fundraising services. See Part IV, line 17    
f Investment management fees ...... 40,446   40,446  
g Other (If line 11g amount exceeds 10% of line 25, column (A) amount, list line 11g expenses on Schedule O) 90,365 90,204   161
12 Advertising and promotion ....        
13 Office expenses ....... 253,600 220,008 10,624 22,968
14 Information technology ......        
15 Royalties ..        
16 Occupancy ........... 650,726 606,726 27,548 16,452
17 Travel ............ 99,560 67,522 27,806 4,232
18 Payments of travel or entertainment expenses for any federal, state, or local public officials .        
19 Conferences, conventions, and meetings .... 215,481 213,228 623 1,630
20 Interest ...........        
21 Payments to affiliates .......        
22 Depreciation, depletion, and amortization .. 30,832 29,043 1,542 247
23 Insurance ...        
24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.)
a PUBLICATIONS 815,794 815,794    
b CONSULTANTS 249,510 246,733   2,777
c MISCELLANEOUS 121,173 106,838 474 13,861
d PERIODICALS 16,912 16,812   100
e All other expenses        
25 Total functional expenses. Add lines 1 through 24e 7,800,293 6,703,575 654,871 441,847
26 Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. Check here MediumBullet if following SOP 98-2 (ASC 958-720).        
Form 990 (2013)
Page 11
Form 990 (2013)
Page 11
Part X
Balance Sheet
Check if Schedule O contains a response or note to any line in this Part IX ..............
(A)
Beginning of year
(B)
End of year
1 Cash–non-interest-bearing ............. 179,213 1 405,565
2 Savings and temporary cash investments ......... 1,452,186 2 1,928,992
3 Pledges and grants receivable, net ........... 1,195,476 3 724,817
4 Accounts receivable, net ............. 1,038,873 4 839,297
5 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L
  5  
6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions) Complete Part II of Schedule L
  6  
7 Notes and loans receivable, net ....   7  
8 Inventories for sale or use ..............   8  
9 Prepaid expenses and deferred charges .......... 42,090 9 43,262
10a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D 10a 509,291
b Less: accumulated depreciation 10b 327,433 207,888 10c 181,858
11 Investments—publicly traded securities . 15,618,910 11 17,451,258
12 Investments—other securities. See Part IV, line 11 .....   12  
13 Investments—program-related. See Part IV, line 11 ..   13  
14 Intangible assets ............... 98,400 14 93,600
15 Other assets. See Part IV, line 11 ........... 1,093,584 15 1,256,282
16 Total assets. Add lines 1 through 15 (must equal line 34)... 20,926,620 16 22,924,931
17 Accounts payable and accrued expenses ......... 841,331 17 586,717
18 Grants payable ...   18  
19 Deferred revenue ................ 37,925 19 50,009
20 Tax-exempt bond liabilities .............   20  
21 Escrow or custodial account liability. Complete Part IV of Schedule D..   21  
22 Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified
persons. Complete Part II of Schedule L..   22  
23 Secured mortgages and notes payable to unrelated third parties ..   23  
24 Unsecured notes and loans payable to unrelated third parties ....   24  
25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D   25  
26 Total liabilities. Add lines 17 through 25.. 879,256 26 636,726
Organizations that follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 27 through 29, and lines 33 and 34.
27 Unrestricted net assets 16,298,882 27 18,360,995
28 Temporarily restricted net assets ........... 3,748,482 28 3,927,210
29 Permanently restricted net assets   29  
Organizations that do not follow SFAS 117 (ASC 958), check here MediumBullet and complete lines 30 through 34.
30 Capital stock or trust principal, or current funds ........   30  
31 Paid-in or capital surplus, or land, building or equipment fund .....   31  
32 Retained earnings, endowment, accumulated income, or other funds   32  
33 Total net assets or fund balances ........... 20,047,364 33 22,288,205
34 Total liabilities and net assets/fund balances ........ 20,926,620 34 22,924,931
Form 990 (2013)
Page 12
Form 990 (2013)
Page 12
Part XI
Reconcilliation of Net Assets
Check if Schedule O contains a response or note to any line in this Part XI ..............
1
Total revenue (must equal Part VIII, column (A), line 12) ............
1
10,181,742
2
Total expenses (must equal Part IX, column (A), line 25) ............
2
7,800,293
3
Revenue less expenses. Subtract line 2 from line 1 ..............
3
2,381,449
4
Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)) ..
4
20,047,364
5
Net unrealized gains (losses) on investments ...............
5
-140,608
6
Donated services and use of facilities .................
6
 
7
Investment expenses .....................
7
 
8
Prior period adjustments .....................
8
 
9
Other changes in net assets or fund balances (explain in Schedule O) ........
9
0
10
Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B))
10
22,288,205
Part XII
Financial Statements and Reporting
Check if Schedule O contains a response or note to any line in this Part XII .............
Yes
No
1
Accounting method used to prepare the Form 990:  
If the organization changed its method of accounting from a prior year or checked "Other," explain in
Schedule O.
2a
Were the organization’s financial statements compiled or reviewed by an independent accountant?
2a
 
No
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both:
b
Were the organization’s financial statements audited by an independent accountant?
2b
Yes
 
If ‘Yes,’ check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both:
c
If "Yes," to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?
2c
Yes
 
If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O.
3a
As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133?
3a
 
No
b
If "Yes," did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits.
3b
 
 
Form 990 (2013)
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