Liabilities / Assets
74th percentile
Higher debt load relative to assets than 74% of similar nonprofits.
Massachusetts Chess Association
990EZ • Fiscal year 2024 • EIN 04-2703613
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.01x
Liabilities / Revenue
78th percentile
Higher debt load relative to revenue than 78% of similar nonprofits.
Net Margin
70th percentile
Higher net margin than 70% of similar nonprofits.
Top Officer Pay
92nd percentile
Higher top officer pay than 92% of similar nonprofits.
Top officer pay equals 1.4% of source-year revenue.
Asset Growth
56th percentile
Faster asset growth than 56% of similar nonprofits.
Revenue Growth
52nd percentile
Faster revenue growth than 52% of similar nonprofits.
Balance Sheet
Assets
Up$169,144
Up $15,497 (+10%) from 2023
Net Assets
Up$167,915
Up $15,662 (+10%) from 2023
Liabilities
Down$1,229
Down $165 (-12%) from 2023
Revenue And Expenses
Revenue
Up$91,997
Up $6,111 (+7.1%) from 2023
Expenses
Up$76,127
Up $5,466 (+7.7%) from 2023
Net Income
Up$15,870
Up $645 (+4.2%) from 2023
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- May 1, 2023 to Apr 30, 2024
- Signed
- Sep 14, 2024
- Return Version
- 2023v5.0
- Gross Receipts
- $91,997
Mission and Program Overview
Mission
To promote and encourage the game of chess.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| Adult tournaments. MACA held 6 adult tournaments during the fiscal year, with an average of 156 players at each tournament. The largest was the 91st Massachusetts Open, which had 254 players. Most of these tournaments were open to both adults and children. | $0 | $45,917 |
| Scholastic tournaments. MACA held 11 scholastic tournaments during the fiscal year, with an average of 104 players at each tournament. The largest was the Winter Team Challenge, which had 259 players. | $0 | $21,832 |
| Prison chess. MACA mailed chess books to prison inmates to encourage their interest in chess. | $0 | $1,993 |
| Other programs. Other programs included player travel, in which MACA paid travel expenses for players traveling to invitational chess tournaments; the Living Memorial Chess Fund, which provided chess sets for a school chess program; and the masschess.org website. | $1,000 | $1,398 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Dmitry Barash | Director, Scholastic Chair, Tournament Director | PT | $1,315 | - | $1,315 |
| Nicholas Sterling | Director, Tournament Director | - | $410 | - | $410 |
| Frank DelBomis | Director, Tournament Director | - | $160 | - | $160 |
| Andrew Hoy | President, Budget Chair, Website Designer | PT | $0 | - | - |
| Steven Winer | Vice President, Communications Chair | - | $0 | - | - |
| Robert Messenger | Treasurer, Membership Secretary, Tournament Chair, Tournament Director | PT | $0 | - | - |
| Jeffrey Caruso | Clerk, Parliamentarian, Election Chair (Died In June 2023) | - | $0 | - | - |
| Alonzo Ross | Clerk, Election Chair | - | $0 | - | - |
| Latanya Sweeney | Director, League Director | - | $0 | - | - |
| Yi Wang | Director, Tournament Director | - | $0 | - | - |
| Elsie Smits | Director | - | $0 | - | - |
| Igor Klempf | Director, Email Blasts | - | $0 | - | - |
| Nadezda Kosintseva | Director, Women'S Chess Coordinator | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Massachusetts Chess Association
- EIN
- 04-2703613
- Phone
- 6038912484
- Address
- c/o BCC 35 Kingston St Unit 1, Boston, MA 02111-2223
Signing Officer
- Name
- Robert Messenger
- Title
- Treasurer
- Phone
- 6038912484
- Signed
- 2024-09-14
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 10
“MACA paid $500 per player in travel expenses for Massachusetts state champions in various age categories to play in a nation-wide invitational tournament of state champions.”
Form 990-EZ, Part I, Line 16
“Other expenses included cash prizes, trophies, rating fees, publicity, internet expenses, service fees, and affiliation dues.”
Form 990-EZ, Part I, Line 20
“Other changes in net assets included ab unrealized capital loss on investments and $1 for round off error.”
Form 990-EZ, Part II, Line 24
“Other assets include accounts receivable and prepaid expenses.”
Form 990-EZ, Part II, Line 26
“Liabilities include accounts payable, unearned revenue, and entry fee credits.”
Raw XML Appendix302 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BenefitsPaidToOrForMembersAmt | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | Robert Messenger |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6038912484 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4 Hamlett Dr Apt 12 |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Nashua |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NH |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 03062 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 150544 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 165369 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 1003 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 15870 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 690 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form1120PolFiledInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 153647 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 169144 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GainOrLossFromSaleOfAssetsAmt | 0 | 0 |
| IRS990EZ/GamingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 1000 |
| IRS990EZ/GrossProfitLossSlsOfInvntryAmt | 0 | 0 |
| IRS990EZ/GrossReceiptsAmt | 0 | 91997 |
| IRS990EZ/GrossSalesOfInventoryAmt | 0 | 0 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 2507 |
| IRS990EZ/LandAndBuildingsGrp/BOYAmt | 0 | 0 |
| IRS990EZ/LandAndBuildingsGrp/EOYAmt | 0 | 0 |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MembershipDuesAmt | 0 | 5985 |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 152253 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 167915 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 152253 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 167915 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 34296 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 15 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 2 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 20 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 4 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 10 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 4 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 7 | 4 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 8 | 2 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 9 | 2 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 10 | 3 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 11 | 2 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 12 | 3 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 1315 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 7 | 410 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 12 | 160 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 12 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 7 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 8 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 9 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 10 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 11 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 12 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | Andrew Hoy |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | Steven Winer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | Robert Messenger |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | Jeffrey Caruso |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | Alonzo Ross |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | Dmitry Barash |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | Latanya Sweeney |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 7 | Nicholas Sterling |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 8 | Yi Wang |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 9 | Elsie Smits |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 10 | Igor Klempf |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 11 | Nadezda Kosintseva |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 12 | Frank DelBomis |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President, budget chair, website designer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President, communications chair |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer, membership secretary, tournament chair, tournament director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Clerk, parliamentarian, election chair (died in June 2023) |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | Clerk, election chair |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | Director, scholastic chair, tournament director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | Director, league director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 7 | Director, tournament director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 8 | Director, tournament director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 9 | Director |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 10 | Director, email blasts |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 11 | Director, women's chess coordinator |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 12 | Director, tournament director |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 3103 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 3775 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -208 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 34741 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 0 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | To promote and encourage the game of chess. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 3805 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 82502 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | Adult tournaments. MACA held 6 adult tournaments during the fiscal year, with an average of 156 players at each tournament. The largest was the 91st Massachusetts Open, which had 254 players. Most of these tournaments were open to both adults and children. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 1 | Scholastic tournaments. MACA held 11 scholastic tournaments during the fiscal year, with an average of 104 players at each tournament. The largest was the Winter Team Challenge, which had 259 players. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 2 | Prison chess. MACA mailed chess books to prison inmates to encourage their interest in chess. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 3 | Other programs. Other programs included player travel, in which MACA paid travel expenses for players traveling to invitational chess tournaments; the Living Memorial Chess Fund, which provided chess sets for a school chess program; and the masschess.org website. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 1 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 2 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 3 | 1000 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 45917 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 1 | 21832 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 2 | 1993 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 3 | 1398 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 1595 |
| IRS990EZ/SaleOfAssetsGrossAmt | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/SpecialEventsNetIncomeLossAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 1394 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 1229 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 76127 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 71140 |
| IRS990EZ/TotalRevenueAmt | 0 | 91997 |
| IRS990EZ/TransactionWithControlEntInd | 0 | 0 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | www.masschess.org |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearAmt | 0 | 35 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus2YearsAmt | 0 | 394 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 429 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 6988 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 6367 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 10608 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 990 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 17915 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 42868 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 2507 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2071 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 5798 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4707 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 4680 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 19763 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 82502 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 77448 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 47477 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 343 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 39030 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 246800 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/GrossReceiptsNonUnrltBusGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 2507 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 2071 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 5798 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 4707 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 4680 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 19763 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.06387 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.13626 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/NetIncomeFromOtherUBIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/Post1975UBTIGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.91519 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 0.84116 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 283189 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearAmt | 0 | 35 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt | 0 | 394 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt | 0 | 6050 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 6479 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/CurrentTaxYearMinus4YearsAmt | 0 | 6050 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 6050 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft509Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 89490 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 83815 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 58085 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1333 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 56945 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 289668 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 91997 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 85886 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 63883 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 6040 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 61625 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 309431 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | MACA paid $500 per player in travel expenses for Massachusetts state champions in various age categories to play in a nation-wide invitational tournament of state champions. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Other expenses included cash prizes, trophies, rating fees, publicity, internet expenses, service fees, and affiliation dues. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Other changes in net assets included ab unrealized capital loss on investments and $1 for round off error. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Other assets include accounts receivable and prepaid expenses. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Liabilities include accounts payable, unearned revenue, and entry fee credits. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 10 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part I, Line 20 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part II, Line 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990-EZ, Part II, Line 26 |
| ReturnHeader/BuildTS | 0 | 2024-08-08 14:25:15Z |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | Robert Messenger |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | Treasurer |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6038912484 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-09-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | MASSACHUSETTS CHESS ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | MASS |
| ReturnHeader/Filer/EIN | 0 | 042703613 |
| ReturnHeader/Filer/PhoneNum | 0 | 6038912484 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | c/o BCC 35 Kingston St Unit 1 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Boston |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 021112223 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/ReturnTs | 0 | 2024-09-14T10:57:51-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2023-05-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-04-30 |
| ReturnHeader/TaxYr | 0 | 2023 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $169,144
- Liabilities
- $1,229
- Net assets
- $167,915
- Revenue
- $91,997
- Expenses
- $76,127
- Net income
- $15,870