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Nonprofiteer
← HEALTH LAW ADVOCATES INC

Form 990 for tax year 2024

Filed by HEALTH LAW ADVOCATES INC.

Totals

Total revenue
$5,138,628
Total expenses
$5,179,817
Contributions and grants received
$4,835,667
Grants paid
$5,145
Program service revenue
$112,300
Investment income
$72,587
Other revenue
$118,074
Total assets, end of year
$5,708,646
Total liabilities, end of year
$2,120,884
Net assets or fund balances, end of year
$3,587,762
Program services expenses (Part IX)
$4,691,618
Management and general expenses
$301,104
Fundraising expenses
$187,095
Program service expenses (Part III)
$4,691,618

Program services were 90.6% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

Line items

Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.

Revenue

Part VIII, the statement of revenue.

  • 1c · Fundraising events

    $486,646

  • 1e · Government grants (contributions)

    $3,331,460

  • 1f · All other contributions, gifts and grants

    $1,017,561

  • 1g · Noncash contributions included above

    $38,311

  • 2a · Program service revenue: PROGRAM SERVICE REVENU

    total $112,300 · related or exempt $112,300

  • 3 · Investment income

    total $72,944 · excluded $72,944

  • 6a · Gross rents

    real property $57,500

  • 6b · Less rental expenses

    real property $0

  • 6c · Rental income or loss

    real property $57,500

  • 6d · Net rental income or loss

    total $57,500 · excluded $57,500

  • 7a · Gross sales of assets other than inventory

    securities $37,997

  • 7b · Less cost or other basis and sales expenses

    securities $38,354

  • 7c · Gain or loss

    securities -$357

  • 7d · Net gain or loss

    total -$357 · excluded -$357

  • 8a · Fundraising events: gross income

    $168,000

  • 8a · Fundraising events: contributions included on line 1c

    $486,646

  • 8b · Fundraising events: direct expenses

    $107,426

  • 8c · Net income from fundraising events

    total $60,574 · excluded $60,574

Functional expenses

Part IX, the statement of functional expenses.

  • 1 · Grants to domestic organizations and governments

    total $5,145 · program services $5,145

  • 5 · Compensation of officers, directors and key employees

    total $541,384 · program services $439,074 · management and general $77,102 · fundraising $25,208

  • 7 · Other salaries and wages

    total $2,974,850 · program services $2,862,445 · management and general $29,579 · fundraising $82,826

  • 8 · Pension plan contributions

    total $30,130 · program services $24,954 · fundraising $5,176

  • 9 · Other employee benefits

    total $475,118 · program services $403,860 · management and general $53,393 · fundraising $17,865

  • 10 · Payroll taxes

    total $273,350 · program services $237,076 · management and general $25,211 · fundraising $11,063

  • 11c · Fees: accounting

    total $44,732 · management and general $44,732

  • 11d · Fees: lobbying

    total $19,799 · program services $19,799

  • 11f · Fees: investment management

    total $687 · management and general $687

  • 11g · Fees: other

    total $199,888 · program services $195,737 · management and general $2,777 · fundraising $1,374

  • 12 · Advertising and promotion

    total $3,783 · program services $3,783

  • 13 · Office expenses

    total $56,979 · program services $42,792 · management and general $6,198 · fundraising $7,989

  • 14 · Information technology

    total $127,726 · program services $111,851 · management and general $10,948 · fundraising $4,927

  • 16 · Occupancy

    total $272,726 · program services $213,963 · management and general $34,146 · fundraising $24,617

  • 17 · Travel

    total $26,198 · program services $24,886 · management and general $1,116 · fundraising $196

  • 19 · Conferences, conventions and meetings

    total $12,134 · program services $10,524 · management and general $1,119 · fundraising $491

  • 22 · Depreciation, depletion and amortization

    total $44,623 · program services $35,725 · management and general $5,549 · fundraising $3,349

  • 23 · Insurance

    total $44,370 · program services $39,855 · management and general $2,948 · fundraising $1,567

  • 24a · Other expenses: MISCELLANEOUS

    total $17,572 · program services $15,464 · management and general $1,726 · fundraising $382

  • 24b · Other expenses: PROFESSIONAL DEVELOPMEN

    total $8,623 · program services $4,685 · management and general $3,873 · fundraising $65

Balance sheet

Part X, book values.

  • 1 · Cash, non-interest-bearing

    beginning of year $314,973 · end of year $133,455

  • 2 · Savings and temporary cash investments

    beginning of year $1,996,340 · end of year $2,471,544

  • 3 · Pledges and grants receivable

    beginning of year $1,339,274 · end of year $1,201,276

  • 4 · Accounts receivable

    beginning of year $69,800 · end of year $1,700

  • 9 · Prepaid expenses and deferred charges

    beginning of year $59,096 · end of year $39,864

  • 10a · Land, buildings and equipment: cost or other basis

    $299,623

  • 10b · Land, buildings and equipment: accumulated depreciation

    $77,683

  • 10c · Land, buildings and equipment, net

    beginning of year $131,085 · end of year $221,940

  • 15 · Other assets

    beginning of year $44,157 · end of year $1,638,867

  • 17 · Accounts payable and accrued expenses

    beginning of year $226,695 · end of year $211,286

  • 19 · Deferred revenue

    beginning of year $35,329 · end of year $72,966

  • 25 · Other liabilities

    beginning of year $63,750 · end of year $1,836,632

  • 27 · Net assets without donor restrictions

    beginning of year $2,367,877 · end of year $2,460,920

  • 28 · Net assets with donor restrictions

    beginning of year $1,261,074 · end of year $1,126,842

Mission and programs · 2024

Mission

HEALTH LAW ADVOCATES (HLA) PROVIDES FREE LEGAL REPRESENTATION TO ELIGIBLE MA CONSUMERS FACING BARRIERS TO HEALTH CARE. HLA FIGHTS FOR HEALTH CARE JUSTICE BY REPRESENTING CONSUMERS AND THROUGH EDUCATION AND OUTREACH THROUGHOUT THE STATE.

Activities or mission (Part I)

PRO BONO LEGAL SERVICES TO RESIDENTS WITH LOW INCOME WHO FACE BARRIERS TO HEALTH CARE

  • HEALTH LAW ADVOCATES (HLA) FIGHTS TO ACHIEVE HEALTH CARE JUSTICE FOR SOCIETY'S MOST VULNERABLE MEMBERS. HLA OFFERS FREE LEGAL ASSISTANCE TO INCOME-ELIGIBLE INDIVIDUALS OR FAMILIES WHO LIVE OR WORK IN MA AND ARE HAVING DIFFICULTY OBTAINING HEALTH CARE. HLA ALSO PROVIDES LEGAL REPRESENTATION IN MATTERS THAT AFFECT ACCESS TO HEALTH CARE FOR GROUPS OF CONSUMERS AND COMMUNITIES IN MA.HLA ADOPTS STRATEGIC INITIATIVES TO ADDRESS SYSTEMIC HEALTH CARE ACCESS BARRIERS THAT HARM SEGMENTS OF THE POPULATION. HLA'S CURRENT FOCUS AREAS INCLUDE REDUCING BARRIERS TO MENTAL HEALTH CARE FOR CHILDREN, IMPROVING ACCESS TO HEALTH CARE FOR IMMIGRANTS, CHALLENGING OBSTACLES TO GENDER-AFFIRMING CARE FOR TRANSGENDER PEOPLE, COMBATTING DISCRIMINATION IN HEALTH INSURANCE AGAINST THOSE WITH MENTAL ILLNESS, PROTECTING CONSUMERS FROM UNLAWFUL MEDICAL DEBT COLLECTION PRACTICES, HELPING INDIVIDUALS RECEIVE IN-HOME HEALTH SERVICES, AND PRESERVING CONSUMER PROTECTIONS IN THE STATE'S MEDICAID PROGRAM AND THE AFFORDABLE CARE ACT. HLA IS THE ONLY NONPROFIT LAW FIRM IN THE STATE DEDICATED EXCLUSIVELY TO HEALTH CARE ACCESS.HLA ALSO CONDUCTS DOZENS OF COMMUNITY OUTREACH PROGRAMS ANNUALLY TO LEARN ABOUT EMERGING HEALTH CARE ACCESS ISSUES AND EDUCATE THE PUBLIC ABOUT CONSUMERS' HEALTH CARE RIGHTS. WITH ITS PARENT ORGANIZATION, HEALTH CARE FOR ALL, HLA COMBINES LEGAL EXPERTISE WITH GRASSROOTS ORGANIZING AND POLICY REFORM TO ADVANCE THE STATEWIDE MOVEMENT FOR UNIVERSAL HEALTH CARE ACCESS.

    Expenses $4,691,618 · Grants $5,145 · Revenue $112,300

As filed on the 2024 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Amy Rosenthal

    DIRECTOR

    Total calculated
    $263,095
    From this org
    $0
    From related orgs
    $263,095
    Other
    $0
    Hours/week
    0.5 + 40 related

    Schedule J breakdown matched by us

    Base
    $0 + $263,095 related
    Bonus
    $0
    Other
    $0
    Deferred
    $0
    Nontaxable benefits
    $0
    Filer's total
    $0 + $263,095 related

  • Matt Selig

    EXECUTIVE DIRECTOR

    Total calculated
    $212,702
    From this org
    $200,819
    From related orgs
    $0
    Other
    $11,883
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $200,819
    Bonus
    $0
    Other
    $0
    Deferred
    $11,358
    Nontaxable benefits
    $525
    Filer's total
    $212,702

  • Marisol Garcia

    DEPUTY DIRECTOR

    Total calculated
    $196,433
    From this org
    $187,079
    From related orgs
    $0
    Other
    $9,354
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $187,079
    Bonus
    $0
    Other
    $0
    Deferred
    $9,354
    Nontaxable benefits
    $0
    Filer's total
    $196,433

  • Andrew Cohen

    DIRECTOR/LEAD ATTORNEY

    Total calculated
    $166,912
    From this org
    $121,890
    From related orgs
    $0
    Other
    $45,022
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $121,890
    Bonus
    $0
    Other
    $0
    Deferred
    $36,446
    Nontaxable benefits
    $8,576
    Filer's total
    $166,912

  • Simon Neely

    HEAD OF LITIGATION

    Total calculated
    $165,636
    From this org
    $127,088
    From related orgs
    $0
    Other
    $38,548
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $127,088
    Bonus
    $0
    Other
    $0
    Deferred
    $32,001
    Nontaxable benefits
    $6,547
    Filer's total
    $165,636

  • Sarah Clark

    DIRECTOR OF FINANCE & OPS

    Total calculated
    $154,195
    From this org
    $111,284
    From related orgs
    $0
    Other
    $42,911
    Hours/week
    40

    Schedule J breakdown matched by us

    Base
    $111,284
    Bonus
    $0
    Other
    $0
    Deferred
    $35,840
    Nontaxable benefits
    $7,071
    Filer's total
    $154,195

  • Lisa Morrow

    MANAGING ATTORNEY

    Total calculated
    $126,864
    From this org
    $108,829
    From related orgs
    $0
    Other
    $18,035
    Hours/week
    40

  • Joshua Greenberg

    PRESIDENT/DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Brian P Carey

    TREASURER

    Total calculated
    $0
    Hours/week
    1

  • Dennis G Heaphy

    CLERK

    Total calculated
    $0
    Hours/week
    1

  • Melissa Wong

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Michael S Dukakis

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Daniel J Jackson

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Ugonma N Chukwueke

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Rebecca Rodman

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Lori Berry

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Stephen Rosenfeld

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

  • Mala M Rafik

    DIRECTOR

    Total calculated
    $0
    Hours/week
    0.5

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

Provenance

Return type
form_990
Tax year
2024
Filed
11 February 2026
IRS schema version
2024v5.5
Source object
202600489349301340

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