MASSACHUSETTS CORRECTIONAL LEGAL SERVICES INC DBA PRISONERS' LEGAL SVCS (EIN 042523362) - Form 990 Financial Analysis & Trantor Score

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1973

Legal Domicile

Principal Officer

JAMES PINGEON

Phone

6174822773

Tax Period

2023-07-01 to 2024-06-30

MASSACHUSETTS CORRECTIONAL LEGAL SERVICES INC DBA PRISONERS' LEGAL SVCS, founded in 1973, is a community nonprofit that reported $4.8M in total revenue in fiscal year 2023. Revenue grew 19% year-over-year, indicating healthy expansion. Expenses of $4.6M left a modest 5% surplus.

Mission

MCLS D/B/A PRISONERS' LEGAL SERVICES (PLS): 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. PLS PROVIDES ADVICE TO POLICY MAKERS AND ASSISTS LEGISLATORS WITH LEGISLATION AND CONSTITUENT CONCERNS.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $4,315,702

Program Service Revenue $434,854

Investment Income $48,251

Other Revenue $24,562

TOTAL REVENUE $4,823,369

Expense Breakdown

Grants Paid $0

Salaries & Benefits $3,815,695

Fundraising Expenses $293,883

Program Expenses $3,790,041

Other Expenses $787,753

TOTAL EXPENSES $4,603,448

Year-over-Year Comparison

	2023	2022	Change
Revenue	$4,823,369	$4,042,862	+0.2%
Expenses	$4,603,448	$4,042,479	+0.1%
Net Income	$219,921	$383	+573.2%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✓ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

Employees

Volunteers

Governance Policies

✓ Conflict of Interest Policy

✓ Whistleblower Policy

✓ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✓ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

$197,622

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Hours/Week	Role	Reportable Comp	Other Comp	Total
PATRICIA GARIN ESQ	PRESIDENT	1.00	Officer Director	$0	$0	$0
JAMES ROLLINS	VICE PRESIDENT	1.00	Officer Director	$0	$0	$0
ELIZABETH A DAVIS MD	SECRETARY	1.00	Officer Director	$0	$0	$0
JOEL THOMPSON	TREASURER	1.00	Officer Director	$0	$0	$0
JOSE BOU	DIRECTOR	1.00	Director	$0	$0	$0
DOUGLAS BROOKS ESQ	DIRECTOR	1.00	Director	$0	$0	$0
STEVEN BROWN	DIRECTOR	1.00	Director	$0	$0	$0
CELESTINO COLON	DIRECTOR	1.00	Director	$0	$0	$0
TONY GASKINS	DIRECTOR	1.00	Director	$0	$0	$0
MONIK C JIMENEZ	DIRECTOR UNTIL 5/24	1.00	Director	$0	$0	$0
JOAN JOHNSTON	DIRECTOR	1.00	Director	$0	$0	$0
SANDY LIN	DIRECTOR	1.00	Director	$0	$0	$0
ELLEN LUBELL	DIRECTOR UNTIL 6/24	1.00	Director	$0	$0	$0
JENNIFER MCKINNON	DIRECTOR EFF. 8/23	1.00	Director	$0	$0	$0
CLOE PIPPIN	DIRECTOR EFF. 9/23	1.00	Director	$0	$0	$0
MALA RAFIK ESQ	DIRECTOR	1.00	Director	$0	$0	$0
JEFFREY WIESNER	DIRECTOR EFF. 8/23	1.00	Director	$0	$0	$0
ZENO WILLIAMS	DIRECTOR	1.00	Director	$0	$0	$0
ELIZABETH MATOS	EXECUTIVE DIRECTOR UNTIL 9/23	35.00	Officer	$137,744	$10,464	$148,208
CHERYL ZOLL	INTERIM EXECUTIVE DIRECTOR EFF. 9/23	28.00	Officer	$37,377	$12,037	$49,414
JAMES PINGEON	ATTORNEY	35.00	Highest	$148,700	$8,164	$156,864
BONITA P TENNERIELLO	ATTORNEY	35.00	Highest	$128,142	$7,378	$135,520
LATOYA N WHITESIDE	ATTORNEY	35.00	Highest	$115,862	$23,640	$139,502
DAVID MILTON	ATTORNEY	35.00	Highest	$114,210	$6,592	$120,802

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2025	No data	No data	No data	No data
2024	$4,823,369	$4,603,448	$3,468,539	$219,921
2023	$4,042,862	$4,042,479	$3,436,421	$383
2022	$3,683,495	$3,464,840	$2,814,956	$218,655
2021	$3,345,242	$3,125,165	$2,598,693	$220,077
2020	$2,887,703	$2,702,742	$2,371,367	$184,961
2019	$2,746,332	$2,506,954	$1,823,398	$239,378

MASSACHUSETTS CORRECTIONAL LEGAL SERVICES INC DBA PRISONERS' LEGAL SVCS