Liabilities / Assets
46th percentile
Higher debt load relative to assets than 46% of similar nonprofits.
EIN 04-2966372 • 501(c)3 • Fitchburg, MA
Profile
To expand economic development in north central massachusetts by providing a variety of marketing and lending opportunities to small businesses in cooperation with various federal and state agencies
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
46th percentile
Higher debt load relative to assets than 46% of similar nonprofits.
Liabilities / Revenue
76th percentile
Higher debt load relative to revenue than 76% of similar nonprofits.
Net Margin
58th percentile
Higher net margin than 58% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 18.4% of source-year revenue.
Asset Growth
29th percentile
Faster asset growth than 29% of similar nonprofits.
Revenue Growth
10th percentile
Faster revenue growth than 10% of similar nonprofits.
Assets
Down$6,778,854
Down $94,917 (-1.4%) from 2023
Liabilities
Down$652,000
Down $193,375 (-23%) from 2023
Net Assets
Up$6,126,854
Up $98,458 (+1.6%) from 2023
Revenue
Down$1,183,997
Down $430,238 (-27%) from 2023
Expenses
Down$1,085,539
Down $162,444 (-13%) from 2023
Net Income
Down$98,458
Down $267,794 (-73%) from 2023
Most recent year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.
To expand economic development in north central massachusetts by providing a variety of marketing and lending opportunities to small businesses in cooperation with various federal and state agencies
Expanding economic opportunity in central massachusetts
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Other Notes and Loans Receivable, Net | $3,159,009 | $3,225,682 | ▲ $66,673 |
| Savings and Temporary Cash Investments | $3,487,190 | $2,783,894 | ▼ $703,296 |
| Cash and Non-Interest-Bearing Accounts | $95,225 | $696,881 | ▲ $601,656 |
| Accounts Receivable | $112,534 | $71,408 | ▼ $41,126 |
| Prepaid Expenses and Deferred Charges | $17,344 | - | - |
| Land, Buildings, and Equipment, Net | $2,469 | $989 | ▼ $1,480 |
| Total Assets | $6,873,771 | $6,778,854 | ▼ $94,917 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $723,066 | $568,390 | ▼ $154,676 |
| Accounts Payable and Accrued Expenses | $122,309 | $83,610 | ▼ $38,699 |
| Total Liabilities | $845,375 | $652,000 | ▼ $193,375 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $4,869,896 | $5,046,218 | ▲ $176,322 |
| Net Assets With Donor Restrictions | $1,158,500 | $1,080,636 | ▼ $77,864 |
| Total Net Assets Fund Balance | $6,028,396 | $6,126,854 | ▲ $98,458 |
| Total Liabilities and Net Assets / Fund Balance | $6,873,771 | $6,778,854 | ▼ $94,917 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $0 | $11,100 | $11,100 |
| Equipment | $989 | $6,413 | $7,402 |
| Name | Title |
|---|---|
| Raymond Martino | Chairman |
| Roy Nascimento | President, Treasurer |
| David Duval | Vice Chair |
| Anthony Mercadante | Director |
| Christina Dirusso | Director |
| Karen Thorne | Director |
| Mark Freeman | Director |
| Trevor Beauregard | Director |
| Raymond Lafond | Clerk |
| Line Item | Amount |
|---|---|
| Other Expenses | $615,685 |
| Salaries, Compensation, and Employee Benefits | $469,854 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $271,832 | $132,162 | - | $403,994 |
| Fees for Services Other | $53,644 | - | - | $53,644 |
| Occupancy | $30,172 | $11,828 | - | $42,000 |
| Payroll Taxes | $26,242 | $12,758 | - | $39,000 |
| Fees for Services Accounting | - | $28,100 | - | $28,100 |
| Office Expenses | $21,226 | $1,643 | - | $22,869 |
| Pension Plan Contributions | $14,608 | $7,102 | - | $21,710 |
| Insurance | $8,741 | $3,427 | - | $12,168 |
| Travel | $8,461 | $437 | - | $8,898 |
| Fees for Services Legal | $5,160 | - | - | $5,160 |
| Other Employee Benefits | $3,465 | $1,685 | - | $5,150 |
| Advertising | $4,765 | $176 | - | $4,941 |
| Interest | $4,187 | - | - | $4,187 |
| Depreciation Depletion | - | $1,480 | - | $1,480 |
| Information Technology | $963 | - | - | $963 |
| Other Expenses | $27,393 | $126 | - | $126 |
| Total Functional Expenses | $866,944 | $218,595 | $0 | $1,085,539 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,085,539 |
| Total Expenses per Audited Statements | $1,085,539 |
| Total Expenses per Form 990 | $1,085,539 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The 990 is completed by the cpa firm in conjunction with the executive director and director of finance who review the completed 990 prior to filing. The board is notified the 990 is complete and may obtain a copy upon request.”
“A conflict of interest disclosure statement will be distributed to each director, officer and senior staff member prior to the september bod meeting each year. Completed forms are to be reviewed annually by the executive committee and appropriate action taken.”
“Documents are available by request to teresa roberts, finance director, north central massachusetts development corporation, 860 south street, fitchburg, ma 01420.”
“This process has not changed from prior year.”
“The organization evaluates its tax positions taken or expected to be taken in its tax returns to determine whether the tax positions are more-likely-than-not of being sustained by the applicable tax authority. Tax positions not deemed to meet the more-likely-than-not threshold, along with accrued interest and penalties thereon, would be recorded as an expense in the current year consolidated financial statements. Management has evaluated the tax positions taken in its previously filed returns and those expected to be taken in its fiscal year 2024 returns and believe they are more-likely-than-not of being sustained if examined by federal or state tax authorities.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 122309 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 83610 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 112534 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 71408 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | EXPANDING ECONOMIC OPPORTUNITY IN CENTRAL MASSACHUSETTS |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 176 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 4765 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 4941 |
| IRS990/AllOtherContributionsAmt | 0 | 24090 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | TERESA ROBERTS DIRECTOR FINANCIAL SERVICES |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9783537600 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 860 SOUTH STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FITCHBURG |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 01420 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 95225 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 696881 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 925262 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 63898 |
| IRS990/CYOtherExpensesAmt | 0 | 615685 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 194837 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 98458 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 469854 |
| IRS990/CYTotalExpensesAmt | 0 | 1085539 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1183997 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 1480 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 1480 |
| IRS990/Desc | 0 | TO EXPAND ECONOMIC DEVELOPMENT IN NORTH CENTRAL MASSACHUSETTS BY PROVIDING ALTERNATIVE LENDING OPPORTUNITIES TO SMALL BUSINESSES. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1158500 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1080636 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 541499 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 28100 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 28100 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 5160 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 5160 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 53644 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 53644 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 22.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 18.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RAYMOND MARTINO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KAREN THORNE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DAVID DUVAL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ANTHONY MERCADANTE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | RAYMOND LAFOND |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | TREVOR BEAUREGARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | MARK FREEMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | ROY NASCIMENTO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | CHRISTINA DIRUSSO |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 218226 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | CLERK |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | PRESIDENT, TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1986 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 901172 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1183997 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 8 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 963 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 963 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 3427 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 8741 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 12168 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 4187 |
| IRS990/InterestGrp/TotalAmt | 0 | 4187 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 63898 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 63898 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 3 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 17513 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2469 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 989 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 18502 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO EXPAND ECONOMIC DEVELOPMENT IN NORTH CENTRAL MASSACHUSETTS BY PROVIDING A VARIETY OF MARKETING AND LENDING OPPORTUNITIES TO SMALL BUSINESSES IN COOPERATION WITH VARIOUS FEDERAL AND STATE AGENCIES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 723066 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 568390 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 6028396 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 6126854 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 4869896 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 5046218 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 11828 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 30172 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 42000 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1643 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 21226 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 22869 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 1685 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 3465 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 5150 |
| IRS990/OtherExpensesGrp/Desc | 0 | PROVISIONS FOR LOAN LOS |
| IRS990/OtherExpensesGrp/Desc | 1 | ECONOMIC DEVELOPMENT |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES & SUBSCRIPTIONS |
| IRS990/OtherExpensesGrp/Desc | 3 | SOLAR ENERGY INITIATIVE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 15 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 17656 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 126 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 246859 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 139226 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 27393 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 246859 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 139241 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 45049 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 126 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 132162 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 271832 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 403994 |
| IRS990/OthNotesLoansReceivableNetGrp/BOYAmt | 0 | 3159009 |
| IRS990/OthNotesLoansReceivableNetGrp/EOYAmt | 0 | 3225682 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 12758 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 26242 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 39000 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 7102 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 14608 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 21710 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 17344 |
| IRS990/PrincipalOfficerNm | 0 | ROY NASCIMENTO |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | LOAN INTEREST INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | LOAN PROCESSING FEES |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 155139 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 39698 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 155139 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 39698 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | TO EXPAND ECONOMIC DEVELOPMENT FOR BUSINESSES IN NORTH CENTRAL MASSACHUSETTS THROUGH MARKETING, NEWSLETTERS, WEBSITES AND MAILING LISTS. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 325445 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1457694 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 18933 |
| IRS990/PYOtherExpensesAmt | 0 | 685561 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 137608 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 366252 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 562422 |
| IRS990/PYTotalExpensesAmt | 0 | 1247983 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1614235 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 98458 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 194837 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 3487190 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 2783894 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 901172 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1433840 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3333422 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2801422 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 923834 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 9393690 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 63898 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 18933 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 927 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 102404 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 93461 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 279623 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.97110 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.96690 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 9393690 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 901172 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1433840 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 3333422 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2801422 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 923834 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 9393690 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 9673313 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 989 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 6413 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 7402 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1085539 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 11100 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 11100 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1183997 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION EVALUATES ITS TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN ITS TAX RETURNS TO DETERMINE WHETHER THE TAX POSITIONS ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED BY THE APPLICABLE TAX AUTHORITY. TAX POSITIONS NOT DEEMED TO MEET THE MORE-LIKELY-THAN-NOT THRESHOLD, ALONG WITH ACCRUED INTEREST AND PENALTIES THEREON, WOULD BE RECORDED AS AN EXPENSE IN THE CURRENT YEAR CONSOLIDATED FINANCIAL STATEMENTS. MANAGEMENT HAS EVALUATED THE TAX POSITIONS TAKEN IN ITS PREVIOUSLY FILED RETURNS AND THOSE EXPECTED TO BE TAKEN IN ITS FISCAL YEAR 2024 RETURNS AND BELIEVE THEY ARE MORE-LIKELY-THAN-NOT OF BEING SUSTAINED IF EXAMINED BY FEDERAL OR STATE TAX AUTHORITIES. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 989 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1085539 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1183997 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1183997 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1085539 |
| IRS990ScheduleJ/AnyNonFixedPaymentsInd | 0 | 0 |
| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
| IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/CompensationSurveyInd | 0 | X |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/InitialContractExceptionInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 218226 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm | 0 | ROY NASCIMENTO |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | PRESIDENT, TREASURER |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 218226 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE 990 IS COMPLETED BY THE CPA FIRM IN CONJUNCTION WITH THE EXECUTIVE DIRECTOR AND DIRECTOR OF FINANCE WHO REVIEW THE COMPLETED 990 PRIOR TO FILING. THE BOARD IS NOTIFIED THE 990 IS COMPLETE AND MAY OBTAIN A COPY UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | A CONFLICT OF INTEREST DISCLOSURE STATEMENT WILL BE DISTRIBUTED TO EACH DIRECTOR, OFFICER AND SENIOR STAFF MEMBER PRIOR TO THE SEPTEMBER BOD MEETING EACH YEAR. COMPLETED FORMS ARE TO BE REVIEWED ANNUALLY BY THE EXECUTIVE COMMITTEE AND APPROPRIATE ACTION TAKEN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DOCUMENTS ARE AVAILABLE BY REQUEST TO TERESA ROBERTS, FINANCE DIRECTOR, NORTH CENTRAL MASSACHUSETTS DEVELOPMENT CORPORATION, 860 SOUTH STREET, FITCHBURG, MA 01420. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART XII, LINE 2C |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | 0 |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 2 | 0 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | NORTH CENTRAL MASSACHUSETTS CHAMBER OF COMMERCE INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | NORTH CENTRAL MASSACHUSETTS CHAMBER FOUNDATION INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 2 | JOHNNY APPLESEED TRAIL ASSOCIATION INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 222505324 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 042774164 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 2 | 043318533 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(C)(6) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 2 | 501(C)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | MA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | MA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 2 | MA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | TO ADVANCE ECONOMIC, CIVIC & CULTURAL CONDITIONS OF NORTH CENTRAL MASS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | TO SUPPORT EDUCATIONAL AND SCIENTIFIC COMMUNITY OF NORTH CENTRAL MASS |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 2 | TO PROVIDE PUBLIC INFORMATION CONCERNING CULTURAL, HISTORICAL |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 509(A)(2) |
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