Civic Intelligence

Mass Restaurant Association Inc

EIN 04-1591041 • 501(c)6 • Westborough, MA

Profile

Servicing the hotel/restaurant industry in massachusetts.

160 East Main Street Suite 2Westborough, MA 01581

themassrest.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

76th percentile

0.37x

Higher debt load relative to assets than 76% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

86th percentile

0.59x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Net Margin

5th percentile

-26%

Higher net margin than 5% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

15th percentile

-8.2%

Faster asset growth than 15% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

31st percentile

0.5%

Faster revenue growth than 31% of similar nonprofits.

501(c)6 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Assets

Down

$2,247,257

Down $205,685 (-8.4%) from 2024

Liabilities

Up

$840,035

Up $115,318 (+16%) from 2024

Net Assets

Down

$1,407,222

Down $321,003 (-19%) from 2024

Revenue

Up

$1,422,138

Up $122,913 (+9.5%) from 2024

Expenses

Up

$1,796,650

Up $120,471 (+7.2%) from 2024

Net Income

Up

-$374,512

Up $2,442 (+0.6%) from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$4.0M$3.0M$2.0M$1.0M$0Assets 2011: $2,928,020Liabilities 2011: $476,100Net Assets 2011: $2,451,9202011Assets 2012: $3,015,505Liabilities 2012: $536,718Net Assets 2012: $2,478,7872012Assets 2014: $3,222,090Liabilities 2014: $1,360,940Net Assets 2014: $1,861,1502014Assets 2015: $3,064,102Liabilities 2015: $1,166,664Net Assets 2015: $1,897,4382015Assets 2016: $2,920,989Liabilities 2016: $1,007,245Net Assets 2016: $1,913,7442016Assets 2017: $2,879,865Liabilities 2017: $797,754Net Assets 2017: $2,082,1112017Assets 2018: $2,979,681Liabilities 2018: $923,375Net Assets 2018: $2,056,3062018Assets 2019: $3,133,013Liabilities 2019: $938,404Net Assets 2019: $2,194,6092019Assets 2020: $3,265,675Liabilities 2020: $968,550Net Assets 2020: $2,297,1252020Assets 2021: $3,466,323Liabilities 2021: $1,125,757Net Assets 2021: $2,340,5662021Assets 2022: $2,963,421Liabilities 2022: $926,761Net Assets 2022: $2,036,6602022Assets 2023: $2,666,890Liabilities 2023: $629,760Net Assets 2023: $2,037,1302023Assets 2024: $2,452,942Liabilities 2024: $724,717Net Assets 2024: $1,728,2252024Assets 2025: $2,247,257Liabilities 2025: $840,035Net Assets 2025: $1,407,2222025

Highlighted filing

2025

Assets$2,247,257
Liabilities$840,035
Net Assets$1,407,222

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,920,515Expenses 2011: $1,742,389Net Income 2011: $178,1262011Revenue 2012: $1,724,201Expenses 2012: $1,663,001Net Income 2012: $61,2002012Revenue 2014: $1,777,431Expenses 2014: $2,683,566Net Income 2014: -$906,1352014Revenue 2015: $1,925,372Expenses 2015: $1,676,530Net Income 2015: $248,8422015Revenue 2016: $1,702,638Expenses 2016: $1,655,623Net Income 2016: $47,0152016Revenue 2017: $1,848,519Expenses 2017: $1,706,915Net Income 2017: $141,6042017Revenue 2018: $1,876,930Expenses 2018: $1,830,178Net Income 2018: $46,7522018Revenue 2019: $1,802,446Expenses 2019: $1,747,922Net Income 2019: $54,5242019Revenue 2020: $1,713,752Expenses 2020: $1,622,493Net Income 2020: $91,2592020Revenue 2021: $1,227,109Expenses 2021: $1,333,955Net Income 2021: -$106,8462021Revenue 2022: $1,543,315Expenses 2022: $1,511,287Net Income 2022: $32,0282022Revenue 2023: $1,408,525Expenses 2023: $1,543,666Net Income 2023: -$135,1412023Revenue 2024: $1,299,225Expenses 2024: $1,676,179Net Income 2024: -$376,9542024Revenue 2025: $1,422,138Expenses 2025: $1,796,650Net Income 2025: -$374,5122025

Highlighted filing

2025

Revenue$1,422,138
Expenses$1,796,650
Net Income-$374,512

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.25$0.84$1.41$1.42$1.80$0.37
2024Detailed filing. Detailed filing data is available for this year.$2.45$0.72$1.73$1.30$1.68$0.38
2023Detailed filing. Detailed filing data is available for this year.$2.67$0.63$2.04$1.41$1.54$0.14
2022Detailed filing. Detailed filing data is available for this year.$2.96$0.93$2.04$1.54$1.51$0.03
2021Detailed filing. Detailed filing data is available for this year.$3.47$1.13$2.34$1.23$1.33$0.11
2020Detailed filing. Detailed filing data is available for this year.$3.27$0.97$2.30$1.71$1.62$0.09
2019Detailed filing. Detailed filing data is available for this year.$3.13$0.94$2.19$1.80$1.75$0.05
2018Summary only. Only limited summary data is available for this year.$2.98$0.92$2.06$1.88$1.83$0.05
2017Summary only. Only limited summary data is available for this year.$2.88$0.80$2.08$1.85$1.71$0.14
2016Summary only. Only limited summary data is available for this year.$2.92$1.01$1.91$1.70$1.66$0.05
2015Summary only. Only limited summary data is available for this year.$3.06$1.17$1.90$1.93$1.68$0.25
2014Summary only. Only limited summary data is available for this year.$3.22$1.36$1.86$1.78$2.68$0.91
2012Summary only. Only limited summary data is available for this year.$3.02$0.54$2.48$1.72$1.66$0.06
2011Summary only. Only limited summary data is available for this year.$2.93$0.48$2.45$1.92$1.74$0.18
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Nov 24, 2025
Return Version
2024v5.0
Gross Receipts
$2,038,229
Mission and Program Overview

Mission

Servicing the hotel/restaurant industry in massachusetts.

Balance Sheet Detail
LineBeginningEndChange
Assets
Rtn Earn Endowment Incm Other Fnds$1,728,225$1,407,222▼ $321,003
Investments in Publicly Traded Securities$1,149,779$1,011,161▼ $138,618
Investments Other Securities$483,419$467,500▼ $15,919
Accounts Receivable$415,814$446,891▲ $31,077
Savings and Temporary Cash Investments$359,354$286,581▼ $72,773
Land, Buildings, and Equipment, Net$25,770$16,763▼ $9,007
Prepaid Expenses and Deferred Charges$11,091$10,646▼ $445
Total Assets$2,452,942$2,247,257▼ $205,685
Other Assets Total$7,715$7,715→ $0
Liabilities
Accounts Payable and Accrued Expenses$299,457$410,249▲ $110,792
Other Liabilities$275,260$279,786▲ $4,526
Unsecured Notes Loans Payable$150,000$150,000→ $0
Total Liabilities$724,717$840,035▲ $115,318
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,728,225$1,407,222▼ $321,003
Total Liabilities and Net Assets / Fund Balance$2,452,942$2,247,257▼ $205,685

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$889$60,143$61,032
Other Land Buildings$15,874$23,812$39,686
Other Securities$10,100--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Stephen ClarkCEOFT$211,106$9,058$220,164
Revenue and Support

Revenue Composition

Contributions and Grants
$45,103
Program Service Revenue
$996,592
Investment Income
$70,563
Other Revenue
$309,880
All Other Contributions
$45,103
Change in Net Assets
$-374,512

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,422,138
Total Revenue per Audited Statements
$1,422,138
Total Revenue per Form 990
$1,422,138
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$976,372
Other Expenses$820,278
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$457,018--$457,018
Current Officers, Directors, Trustees, and Key Employees$348,909--$348,909
Occupancy$96,814--$96,814
Fees for Services Legal$88,435--$88,435
All Other Expenses$83,634--$83,634
Payroll Taxes$66,614--$66,614
Other Employee Benefits$65,815--$65,815
Conferences and Meetings$49,068--$49,068
Pension Plan Contributions$38,016--$38,016
Fees for Services Accounting$31,109--$31,109
Travel$28,186--$28,186
Payments to Affiliates$20,185--$20,185
Other Expenses$15,198--$15,198
Fees for Service Investment Mgmnt Fees$12,689--$12,689
Interest$10,093--$10,093
Depreciation Depletion$9,005--$9,005
Insurance$7,115--$7,115
Office Expenses$6,183--$6,183
Total Functional Expenses$1,796,650$0$0$1,796,650

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,796,650
Total Expenses per Audited Statements$1,796,650
Total Expenses per Form 990$1,796,650
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$241,690
Fundraising Direct Expenses$236,487
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Golf - Pinehill$79,320$79,320$36,719$42,601
Awards Dinner$68,700$68,700$113,748$-45,048
Total Events$237,690$237,690$226,977$10,713
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Revenue$254,598
Note Payable - Automobile$15,188
Line of Credit$10,000
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The association has members.

Form 990, Page 6, Part VI, Line 7A

The members vote at the annual meeting to elect officers and directors.

Form 990, Page 6, Part VI, Line 11B

Upon receipt of form 990, it will be reviewed by the mra executive committee prior to submission.

Form 990, Page 6, Part VI, Line 12C

The policy is reviewed at board meetings.

Form 990, Page 6, Part VI, Line 15A

The executive committee is the finance committee. They review, negotiate, and approve the executive's compensation contract.

Form 990, Page 6, Part VI, Line 15B

The executive reviews all budget items with the finance committee, including staff salaries. Once they are approved at the finance committee level, they are presented to the full board for its approval prior to the start of the fiscal year.

Form 990, Page 6, Part VI, Line 19

Documents available upon request.

Filing and Contact Details

Filer

Filer Name
Mass Restaurant Association Inc
EIN
04-1591041
Phone
8008523042
Address
160 EAST MAIN STREET SUITE 2, WESTBOROUGH, MA 01581

Signing Officer

Name
Stephen Clark
Title
CEO
Phone
8008523042
Signed
2025-11-24
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Stephen Clark
Formed
1934
Legal Domicile
Ma
Voting Board Members
41
Independent Board Members
41
Employees
9
Volunteers
500

Preparer

Firm
Bacallconniff Inc
Address
111 STATE STREET, BOSTON, MA 02109-2905
Preparer
Jeffery E Richards
Phone
6173673250
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4A

Our most popular service is our informational services. In today's rapidly changing regulatory world, operators need to stay informed in order to comply with new laws and regulations. Our members can call us and ask us any legal or regulatory question and we will research the answer for them. Additionally, we send out alerts, newsletters and e-newsletters with any pertinent information that they should know in order to comply with a new law or regulation. The new england food show is our biggest event. It is produced and owned by our partner, the national restaurant association. There is approximately 50,000 square feet of exhibitor space. There are chef demos, educational seminars, and keynote speakers. About 10,000 attendees will visit the show over a three day period to see the very latest in food and beverage products, equipment, technology and services. Government affairs uses a great deal of our resources. There are so many bills that are proposed in a year that could hurt or help the industry. Our job is twofold: to educate the legislators and to educate our members. It's important that the legislators be aware of the effects of their legislation. We do this by meeting with them, testifying before committees, sending letters and emails and activating our strong grass roots body which is our membership. In order to do this, we need to keep our members informed. We do this through our newsletters, through alerts, personal contacts and we even host a lobby day. Government affairs continues to become more and more important.

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IRS990/ProgramServiceRevenueGrp/Desc1NRA SOLUTIONS
IRS990/ProgramServiceRevenueGrp/Desc2NORTHEAST FOODSERVICE SHOW
IRS990/ProgramServiceRevenueGrp/Desc3NRA ALLERGY VIDEO
IRS990/ProgramServiceRevenueGrp/Desc4INSURANCE
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0OUR MOST POPULAR SERVICE IS OUR INFORMATIONAL SERVICES. IN TODAY'S RAPIDLY CHANGING REGULATORY WORLD, OPERATORS NEED TO STAY INFORMED IN ORDER TO COMPLY WITH NEW LAWS AND REGULATIONS. OUR MEMBERS CAN CALL US AND ASK US ANY LEGAL OR REGULATORY QUESTION AND WE WILL RESEARCH THE ANSWER FOR THEM. ADDITIONALLY, WE SEND OUT ALERTS, NEWSLETTERS AND E-NEWSLETTERS WITH ANY PERTINENT INFORMATION THAT THEY SHOULD KNOW IN ORDER TO COMPLY WITH A NEW LAW OR REGULATION. THE NEW ENGLAND FOOD SHOW IS OUR BIGGEST EVENT. IT IS PRODUCED AND OWNED BY OUR PARTNER, THE NATIONAL RESTAURANT ASSOCIATION. THERE IS APPROXIMATELY 50,000 SQUARE FEET OF EXHIBITOR SPACE. THERE ARE CHEF DEMOS, EDUCATIONAL SEMINARS, AND KEYNOTE SPEAKERS. ABOUT 10,000 ATTENDEES WILL VISIT THE SHOW OVER A THREE DAY PERIOD TO SEE THE VERY LATEST IN FOOD AND BEVERAGE PRODUCTS, EQUIPMENT, TECHNOLOGY AND SERVICES. GOVERNMENT AFFAIRS USES A GREAT DEAL OF OUR RESOURCES. THERE ARE SO MANY BILLS THAT ARE PROPOSED IN A YEAR THAT COULD HURT OR HELP THE INDUSTRY. OUR JOB IS TWOFOLD: TO EDUCATE THE LEGISLATORS AND TO EDUCATE OUR MEMBERS. IT'S IMPORTANT THAT THE LEGISLATORS BE AWARE OF THE EFFECTS OF THEIR LEGISLATION. WE DO THIS BY MEETING WITH THEM, TESTIFYING BEFORE COMMITTEES, SENDING LETTERS AND EMAILS AND ACTIVATING OUR STRONG GRASS ROOTS BODY WHICH IS OUR MEMBERSHIP. IN ORDER TO DO THIS, WE NEED TO KEEP OUR MEMBERS INFORMED. WE DO THIS THROUGH OUR NEWSLETTERS, THROUGH ALERTS, PERSONAL CONTACTS AND WE EVEN HOST A LOBBY DAY. GOVERNMENT AFFAIRS CONTINUES TO BECOME MORE AND MORE IMPORTANT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ASSOCIATION HAS MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE MEMBERS VOTE AT THE ANNUAL MEETING TO ELECT OFFICERS AND DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON RECEIPT OF FORM 990, IT WILL BE REVIEWED BY THE MRA EXECUTIVE COMMITTEE PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE POLICY IS REVIEWED AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE EXECUTIVE COMMITTEE IS THE FINANCE COMMITTEE. THEY REVIEW, NEGOTIATE, AND APPROVE THE EXECUTIVE'S COMPENSATION CONTRACT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE EXECUTIVE REVIEWS ALL BUDGET ITEMS WITH THE FINANCE COMMITTEE, INCLUDING STAFF SALARIES. ONCE THEY ARE APPROVED AT THE FINANCE COMMITTEE LEVEL, THEY ARE PRESENTED TO THE FULL BOARD FOR ITS APPROVAL PRIOR TO THE START OF THE FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7DOCUMENTS AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 19
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IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/PrimaryActivitiesTxt0REBATES
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/RelatedOrganizationName/BusinessNameLine1Txt0ASSOCIATION SERVICES INC
IRS990ScheduleR/IdRelatedOrgTxblCorpTrGrp/USAddress/AddressLine1Txt0160 EAST MAIN STREET SUITE 2
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IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt3MRA EDUCATIONAL FOUNDATION
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