Nonprofit · EIN 04-2523362
MASSACHUSETTS CORRECTIONAL LEGAL SERVICES
Tax-exempt · BOSTON, MA 02110
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $5,312,865 | $4,765,369 | $547,496 | $3,725,022 | $1,064,280 | $2,660,742 |
| June 30, 2024 | 990 | $4,823,369 | $4,603,448 | $219,921 | $3,468,539 | $1,355,293 | $2,113,246 |
| June 30, 2023 | 990 | $4,042,862 | $4,042,479 | $383 | $3,436,421 | $1,543,096 | $1,893,325 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $4,559,564
- of which government grants
- $3,207,946
- Program service revenue
- $694,357
- Investment income
- $48,234
- Net income from fundraising events
- $10,710
- Tax-exempt bond proceeds
- $48,234
- Other revenue
- $10,710
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $102,087
- Other salaries and wages
- $2,765,292
- Salaries, compensation and benefits (total)
- $3,874,934
- Professional fundraising fees
- $0
- Accounting fees
- $19,869
- Occupancy
- $292,802
- Travel
- $9,366
- Depreciation
- $3,309
- Program services (functional)
- $3,935,465
- Management and general (functional)
- $620,442
- Fundraising (functional)
- $209,462
Balance sheet and other
- Total assets, start of year
- $3,468,539
- Total assets, end of year
- $3,725,022
- Total liabilities, end of year
- $1,064,280
- Net assets, end of year
- $2,660,742
- Net assets without donor restrictions
- $2,647,742
- Net assets with donor restrictions
- $13,000
- Gross receipts
- $5,325,205
- Employees
- 34
- Volunteers
- 19
- Year formed
- 1973
- State of legal domicile
- MA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES PINGEON | ATTORNEY Highest-paid employee | 35 | $151,500 | $8,534 |
| ALBERT TROISI | ATTORNEY Highest-paid employee | 35 | $113,250 | $31,365 |
| LATOYA N WHITESIDE | ATTORNEY Highest-paid employee | 35 | $113,800 | $24,576 |
| BONITA P TENNERIELLO | ATTORNEY Highest-paid employee | 35 | $126,542 | $7,415 |
| LAUREN PETIT | ATTORNEY Highest-paid employee | 35 | $122,500 | $6,962 |
| CHERYL ZOLL | INTERIM EXECUTIVE DIRECTOR (UNTIL 9/24) Officer | 28 | $109,568 | $7,679 |
| PATRICIA GARIN ESQ | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JAMES ROLLINS | VICE PRESIDENT (UNTIL 11/24) Trustee or director, Officer | 1 | $0 | $0 |
| ELIZABETH A DAVIS MD | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| JOEL THOMPSON | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JOSE BOU | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DOUGLAS BROOKS ESQ | DIRECTOR Trustee or director | 1 | $0 | $0 |
| STEVEN BROWN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CELESTINO COLON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TONY GASKINS | DIRECTOR Trustee or director | 1 | $0 | $0 |
8 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOAN JOHNSTON | DIRECTOR Trustee or director | 1 | $0 |
| SANDY LIN | DIRECTOR Trustee or director | 1 | $0 |
| JENNIFER MCKINNON | DIRECTOR Trustee or director | 1 | $0 |
| CLOE PIPPIN | DIRECTOR Trustee or director | 1 | $0 |
| MALA RAFIK ESQ | DIRECTOR Trustee or director | 1 | $0 |
| JEFFREY WIESNER | DIRECTOR Trustee or director | 1 | $0 |
| ZENO WILLIAMS | DIRECTOR Trustee or director | 1 | $0 |
| DAVID RINI | EXECUTIVE DIRECTOR (EFF. 2/25) Officer | 0 | $0 |
990 for the year ended June 30, 2024: 24 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES PINGEON | ATTORNEY Highest-paid employee | 35 | $148,700 | $8,164 |
| ELIZABETH MATOS | EXECUTIVE DIRECTOR UNTIL 9/23 Officer | 35 | $137,744 | $10,464 |
| LATOYA N WHITESIDE | ATTORNEY Highest-paid employee | 35 | $115,862 | $23,640 |
| BONITA P TENNERIELLO | ATTORNEY Highest-paid employee | 35 | $128,142 | $7,378 |
| DAVID MILTON | ATTORNEY Highest-paid employee | 35 | $114,210 | $6,592 |
| CHERYL ZOLL | INTERIM EXECUTIVE DIRECTOR EFF. 9/23 Officer | 28 | $37,377 | $12,037 |
| PATRICIA GARIN ESQ | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JAMES ROLLINS | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| ELIZABETH A DAVIS MD | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| JOEL THOMPSON | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| JOSE BOU | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DOUGLAS BROOKS ESQ | DIRECTOR Trustee or director | 1 | $0 | $0 |
| STEVEN BROWN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CELESTINO COLON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TONY GASKINS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MONIK C JIMENEZ | DIRECTOR UNTIL 5/24 Trustee or director | 1 | $0 | $0 |
| JOAN JOHNSTON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SANDY LIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ELLEN LUBELL | DIRECTOR UNTIL 6/24 Trustee or director | 1 | $0 | $0 |
| JENNIFER MCKINNON | DIRECTOR EFF. 8/23 Trustee or director | 1 | $0 | $0 |
| CLOE PIPPIN | DIRECTOR EFF. 9/23 Trustee or director | 1 | $0 | $0 |
| MALA RAFIK ESQ | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEFFREY WIESNER | DIRECTOR EFF. 8/23 Trustee or director | 1 | $0 | $0 |
| ZENO WILLIAMS | DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended June 30, 2023: 24 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ELIZABETH MATOS | EXECUTIVE DIRECTOR Officer | 35 | $143,500 | $11,512 |
| JAMES PINGEON | ATTORNEY Highest-paid employee | 35 | $137,600 | $7,878 |
| BONITA P TENNERIELLO | ATTORNEY Highest-paid employee | 35 | $117,142 | $13,156 |
| LATOYA N WHITESIDE | ATTORNEY Highest-paid employee | 35 | $106,263 | $22,984 |
| LAUREN PETIT | ATTORNEY Highest-paid employee | 35 | $117,789 | $6,534 |
| PATRICIA GARIN ESQ | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| JAMES ROLLINS | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| ELIZABETH A DAVIS MD | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| JOEL THOMPSON | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
| ROBERT SABLE ESQ | TREASURER THRU. 5/23 Trustee or director, Officer | 1 | $0 | $0 |
| JOSE BOU | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DOUGLAS BROOKS ESQ | DIRECTOR Trustee or director | 1 | $0 | $0 |
| STEVEN BROWN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RAYMOND CHAMPAGNE | DIRECTOR THRU 4/23 Trustee or director | 1 | $0 | $0 |
| CELESTINO COLON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TARA DUNN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| TONY GASKINS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MAC HUDSON | DIRECTOR THRU 4/23 Trustee or director | 1 | $0 | $0 |
| MONIK C JIMENEZ | DIRECTOR EFF. 4/23 Trustee or director | 1 | $0 | $0 |
| JOAN JOHNSTON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SANDY LIN | DIRECTOR EFF. 4/23 Trustee or director | 1 | $0 | $0 |
| ELLEN LUBELL | DIRECTOR EFF. 4/23 Trustee or director | 1 | $0 | $0 |
| MALA RAFIK ESQ | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ZENO WILLIAMS | DIRECTOR Trustee or director | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 50 FEDERAL STREET 4TH FL, BOSTON, MA 02110-2509
- Principal officer (990 for 2024)
- DAVID RINI, 50 FEDERAL STREET 4TH FL, BOSTON, MA 02110
- Signed the 990
- DAVID RINI, EXECUTIVE DIRECTOR
- Phone
- (617) 482-2773
- Website
- WWW.PLSMA.ORG
- Return prepared by
- PKF JND PC
Mission
OUR MISSION IS TO CHALLENGE THE CARCERAL SYSTEM THROUGH LITIGATION, ADVOCACY, CLIENT COUNSELING, PARTNERSHIP WITH IMPACTED INDIVIDUALS AND COMMUNITIES, AND OUTREACH TO POLICYMAKERS AND THE PUBLIC IN ORDER TO PROMOTE THE HUMAN RIGHTS OF INCARCERATED PERSONS AND END HARMFUL CONFINEMENT.
Program accomplishments
- PLS'S THREE LARGEST GENERAL AREAS OF WORK ARE OUR INTAKE PROCESS, WHICH BRINGS IN NEW CLIENT CONCERNS FROM PRISONERS HELD IN MASSACHUSETTS CORRECTIONAL INSTITUTIONS; OUR LITIGATION WORK, WHICH CHALLENGES HARMFUL CONFINEMENT THROUGH THE COURT SYSTEM, AND OUR PUBLIC POLICY AND EDUCATION WORK, THAT SEEKS TO IMPROVE CONDITIONS FOR PRISONERS ACROSS THE COMMONWEALTH BY CHANGING LEGISLATION OR THROUGH AWARENESS RAISING WITH COMMUNITIES. IN FISCAL YEAR 2025, THE INTAKE TEAM RECORDED SEVERAL THOUSAND INTAKES FROM CLIENTS HELD IN THE MASSACHUSETTS DEPARTMENT OF CORRECTION AND THE COUNTY SHERIFFS' OFFICES, AND PROVIDED INDIVIDUAL ADVOCACY IN MANY OF THOSE CASES AS WELL, WRITING ADVOCACY LETTERS OR SUBMITTING MATERIALS ON BEHALF OF OUR CLIENTS. THE LITIGATION TEAM WAS INVOLVED IN TEN CLASS ACTION IMPACT LAWSUITS AGAINST THE DOC OR VARIOUS COUNTY SHERIFFS OFFICES, AS WELL AS TWO MEDICAL PAROLE CASES AND ONE MONITORING CASE WHERE WE CONTINUED TO OVERSEE COMPLIANCE OF AN EARLIER COURT JUDGEMENT. OUR POLICY TEAM ADVOCATED FOR CHANGES TO LAW IN 10 DIFFERENT AREAS AND PROVIDED EXPERT TESTIMONY, GUIDANCE, AND SUPPORT TO LAWMAKERS AND STATE AGENCY OFFICIALS CONSIDERING THOSE TOPICS AREAS, INCLUDING ENDING LIFE WITHOUT PAROLE, A MORATORIUM ON NEW PRISON CONSTRUCTION, AND IMPROVING ACCESS TO MEDICAL PAROLE.PLS'S WORK FOCUSES ON SUPPORTING THE CIVIL RIGHTS AND HUMAN DIGNITY OF PRISONERS HELD IN MASSACHUSETTS CORRECTIONAL SETTINGS. TO THAT END, WE RUN A LEGAL SERVICES PROGRAM FOR INDIGENT PRISONERS ACROSS THE STATE, AND USE INTAKE, LITIGATION, AND PUBLIC POLICY TOOLS TO ADDRESS VIOLATIONS OF PRISONERS' LEGAL RIGHTS. OUR INTAKE WORK IS VERY PROCEDURAL AND DOES NOT TYPICALLY COME WITH MAJOR PROGRAM ACCOMPLISHMENTS, BUT OUR TEAM TOOK OVER 1,000 NEW INTAKES FROM PRISONERS BETWEEN JULY 2024 AND THE EARLY DAYS OF 2025. OUR TEAM OPERATES A DEDICATED PRISONER PHONE LINE WHERE CLIENTS CAN CALL US TO REQUEST SUPPORT FOR NEW ISSUES THEY ARE EXPERIENCING, AS WELL AS A MAIL PROGRAM FOR PRISONERS TO SEND US DOCUMENTS OR LETTERS IF THEY CANNOT USE THE PHONE. IN ADDITION TO NEW INTAKES, OUR TEAM ALSO HANDLES ONGOING INTAKES FROM PREVIOUS YEARS THAT HAVE NOT YET BEEN CLOSED BECAUSE OF THE COMPLEXITY OF THOSE INDIVIDUAL REQUESTS (OFTEN INVOLVING MEDICAL TREATMENT OR CARE).IN THE LITIGATION ARENA, WE WORKED ON 10 IMPACT CLASS ACTION LAWSUITS. MAJOR ACCOMPLISHMENTS INCLUDED SCHEDULING A TRIAL DATE FOR LINSENMEIR V. SPRINGFIELD POLICE DEPARTMENT ET AL IN MARCH OF 2025 AND OVERCOMING DEFENDANTS' VARIOUS MOTIONS TO DISMISS THE CASE. PLS SETTLED THE CASE WITH THE HAMPDEN COUNTY SHERIFF'S OFFICE IN THE SPRING OF 2025 FOR $700,000 AND REQUIRED SUBSTANTIAL POLICY CHANGES TO HOW THE DEPARTMENT ADDRESSES SUBSTANCE USE DISORDERS FOR INCARCERATED PEOPLE. IN OUR CASE EVELYN ET AL V. JENKINS ET AL. ABOUT THE OVERUSE OF RESTRICTIVE HOUSING IN DOC FACILITIES, OUR CLASS CERTIFICATION WAS APPROVED OVER THE OPPOSITION OF THE DEPARTMENT OF CORRECTION AND MOVED FORWARD TOWARDS DISCOVERY. IN DOES V. COMMISSIONER OF CORRECTION, WE CONTINUED TO PRESS THE STATE ON CLOSING THE MASSACHUSETTS SUBSTANCE AND ALCOHOL CENTER (MASAC) DUE TO DISCRIMINATORY PLACEMENT FOR MEN DEALING WITH SECTION 35 ISSUES, AND ARGUED IN NOVEMBER 2024 FOR THE CASE TO CONTINUE MOVING. THE COURT ULTIMATELY DECIDED THE CASE WAS MOOT BECAUSE OF ACTIONS TAKEN BY THE LEGISLATURE TO MANDATE THE CLOSURE OF THE FACILITY. LAST OF MAJOR WINS, IN THE CASE OF DIGGS V. MICI, A MAJOR CLASS ACTION OF OVER 150 PLAINTIFFS ALLEGING SERIOUS VIOLENCE AT THE HAND OF DOC STAFF DURING A THREE WEEK PERIOD OF BRUTALITY IN 2020, WE SURVIVED VARIOUS MOTIONS TO DISMISS AND BEGAN A LONG DISCOVERY PROCESS. THE CASE WAS ULTIMATELY SETTLED IN 2025 FOR OVER $6 MILLION.IN THE PUBLIC POLICY SPACE, PLS INCREASED ACCESS TO DEMOCRATIC PROCESS FOR ITS CLIENTS BY PARTNERING CLOSELY WITH CLIENT LEADERS TO ESTABLISH POLICY ADVOCACY PRIORITIES, INCLUDING ELDER AND MEDICAL PAROLE, VISITATION REFORM, INCREASING ACCESS TO OUT OF CELL TIME, PROGRAMMING, AND EDUCATION, AND ADDRESSING STRUCTURAL RACISM. WE SURVEYED OVER 160 CLIENTS TO GET FEEDBACK ON POLICY REFORM AND ADVOCACY PRIORITIES AND PUT THAT FEEDBACK INTO ACTION IN OUR POLICY PLATFORM AND CLIENT SERVICES. WE CREATED AND DISTRIBUTED A DEMOCRATIC PARTICIPATION GUIDE TO EDUCATE CLIENTS ABOUT DEMOCRATIC PROCESS AND PROVIDE A FOUNDATION FOR CLIENT EMPOWERMENT, SELF-HELP, AND ADVOCACY. WE SUCCESSFULLY ADVOCATED FOR CLIENT PARTICIPATION IN LEGISLATIVE HEARINGS, AND FACILITATED PREPARATION FOR SUCH PARTICIPATION. WE ENGAGED IN COMMUNITY TRAININGS TO EDUCATE AND INFORM ABOUT CONDITIONS OF CONFINEMENT, NECESSARY POLICY INTERVENTIONS, AND HOW PEOPLE CAN EFFECTIVELY ADVOCATE FOR THEMSELVES AND EACH OTHER. WE FURTHER ENGAGED WITH APPROVED SELF-HELP, AFFINITY, AND DEMOCRATICALLY ELECTED PRISONER ORGANIZATIONS TO DEVELOP A LAWYER/CLIENT PARTNERSHIP MODEL WHICH HAS BEEN USED FOR THINKING STRATEGICALLY ABOUT REFORM EFFORTS, IDENTIFYING OPPORTUNITIES TO PLATFORM CLIENT LEADERSHIP, AND CONNECTING WITH AND ACTIVATING FRIENDS AND FAMILIES OF INCARCERATED PEOPLE TOWARDS REFORM. WE HAVE BUILT A CLIENT EMAIL LISTSERV, A FRIENDS AND FAMILIES LISTSERV, AND COMMUNITY PARTNERSHIPS TO ADVANCE INITIATIVES TO IMPROVE CONDITIONS OF CONFINEMENT.Expenses $3,935,465 · revenue $694,357
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 04-2523362
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1974
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $3,725,022
- Income (IRS master file)
- $5,325,205
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $5,312,865 | $4,765,369 | $3,725,022 | IRS |
| 990 | June 2024 | $4,823,369 | $4,603,448 | $3,468,539 | XML |
| 990 | June 2023 | $4,042,862 | $4,042,479 | $3,436,421 | XML |
| 990 | June 2022 | $3,683,495 | $3,464,840 | $2,814,956 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2019 | – | – | – | IRS |
| 990 | June 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 04-2523362).
Questions about MASSACHUSETTS CORRECTIONAL LEGAL SERVICES
- What is the EIN of MASSACHUSETTS CORRECTIONAL LEGAL SERVICES?
- The employer identification number (EIN) of MASSACHUSETTS CORRECTIONAL LEGAL SERVICES is 04-2523362.
- Is MASSACHUSETTS CORRECTIONAL LEGAL SERVICES tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1974.
- Are donations to MASSACHUSETTS CORRECTIONAL LEGAL SERVICES tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MASSACHUSETTS CORRECTIONAL LEGAL SERVICES file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MASSACHUSETTS CORRECTIONAL LEGAL SERVICES due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MASSACHUSETTS CORRECTIONAL LEGAL SERVICES last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of MASSACHUSETTS CORRECTIONAL LEGAL SERVICES?
- The 990 for the year ended June 30, 2025 names DAVID RINI.
- Who are the officers and directors of MASSACHUSETTS CORRECTIONAL LEGAL SERVICES?
- The 990 for the year ended June 30, 2025 lists 23 people; 6 received compensation from the organization, the highest $151,500 (JAMES PINGEON, ATTORNEY).
- How much revenue does MASSACHUSETTS CORRECTIONAL LEGAL SERVICES have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $5,312,865, expenses of $4,765,369 and total assets of $3,725,022 at year end.
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