Civic Intelligence

Massachusetts Association of Conservation Districts Inc

990 • Fiscal year 2016 • EIN 04-3041642

Nov 01, 2015 to Oct 31, 2016 • Filed on Sep 06, 2018

319 Littleton RoadWestford, MA 01886

(978) 692-9395

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Down

$266,152

Down $542,683 (-67%) from 2015

Net Assets

Down

$220,389

Down $544,090 (-71%) from 2015

Liabilities

Up

$45,763

Up $1,407 (+3.2%) from 2015

Revenue And Expenses

Revenue

Up

$752,582

Up $80,122 (+12%) from 2015

Expenses

Up

$794,450

Up $40,877 (+5.4%) from 2015

Net Income

Up

-$41,868

Up $39,245 (+48%) from 2015

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.5M$1.0M$500K$0Assets 2010: $893,098Liabilities 2010: $33,344Net Assets 2010: $859,7542010Assets 2011: $1,170,713Liabilities 2011: $15,624Net Assets 2011: $1,155,0892011Assets 2012: $1,037,061Liabilities 2012: $21,826Net Assets 2012: $1,015,2352012Assets 2013: $910,228Liabilities 2013: $50,898Net Assets 2013: $859,3302013Assets 2014: $905,897Liabilities 2014: $43,109Net Assets 2014: $862,7882014Assets 2015: $808,835Liabilities 2015: $44,356Net Assets 2015: $764,4792015Assets 2016: $795,668Liabilities 2016: $44,606Net Assets 2016: $751,0622016Assets 2016: $266,152Liabilities 2016: $45,763Net Assets 2016: $220,3892016Assets 2017: $305,270Liabilities 2017: $55,465Net Assets 2017: $249,8052017Assets 2018: $339,460Liabilities 2018: $45,451Net Assets 2018: $294,0092018Assets 2019: $405,541Liabilities 2019: $49,568Net Assets 2019: $355,9732019Assets 2020: $378,740Liabilities 2020: $35,476Net Assets 2020: $343,2642020Assets 2021: $338,038Liabilities 2021: $53,278Net Assets 2021: $284,7602021Assets 2022: $294,389Liabilities 2022: $24,480Net Assets 2022: $269,9092022Assets 2023: $225,070Liabilities 2023: $53,834Net Assets 2023: $171,2362023Assets 2024: $335,742Liabilities 2024: $44,706Net Assets 2024: $291,0362024

Highlighted filing

2016

Assets$266,152
Liabilities$45,763
Net Assets$220,389

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KExpenses 2010: $498,9572010Expenses 2011: $604,8452011Revenue 2012: $569,529Expenses 2012: $709,383Net Income 2012: -$139,8542012Revenue 2013: $667,277Expenses 2013: $721,300Net Income 2013: -$54,0232013Revenue 2014: $572,005Expenses 2014: $648,087Net Income 2014: -$76,0822014Revenue 2015: $672,460Expenses 2015: $753,573Net Income 2015: -$81,1132015Revenue 2016: $748,159Expenses 2016: $765,695Net Income 2016: -$17,5362016Revenue 2016: $752,582Expenses 2016: $794,450Net Income 2016: -$41,8682016Revenue 2017: $860,526Expenses 2017: $831,110Net Income 2017: $29,4162017Revenue 2018: $826,170Expenses 2018: $781,966Net Income 2018: $44,2042018Revenue 2019: $864,713Expenses 2019: $802,749Net Income 2019: $61,9642019Revenue 2020: $578,952Expenses 2020: $591,661Net Income 2020: -$12,7092020Revenue 2021: $675,271Expenses 2021: $733,775Net Income 2021: -$58,5042021Revenue 2022: $515,140Expenses 2022: $542,791Net Income 2022: -$27,6512022Revenue 2023: $640,207Expenses 2023: $665,281Net Income 2023: -$25,0742023Revenue 2024: $1,129,337Expenses 2024: $1,004,978Net Income 2024: $124,3592024

Highlighted filing

2016

Revenue$752,582
Expenses$794,450
Net Income-$41,868
Jump To
Filing Snapshot
Filing Period
Nov 1, 2015 to Oct 31, 2016
Signed
Sep 6, 2018
Return Version
2015v3.0
Gross Receipts
$752,582
Mission and Program Overview

Mission

Represent 14 conservation districts

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$158,332$162,021▲ $3,689
Cash and Non-Interest-Bearing Accounts$143,410$100,639▼ $42,771
Prepaid Expenses and Deferred Charges$2,921$3,492▲ $571
Total Assets$304,663$266,152▼ $38,511
Liabilities
Accounts Payable and Accrued Expenses$42,406$45,763▲ $3,357
Total Liabilities$42,406$45,763▲ $3,357
Net Assets / Fund Balance
Unrestricted Net Assets$262,257$220,389▼ $41,868
Total Net Assets Fund Balance$262,257$220,389▼ $41,868
Total Liabilities and Net Assets / Fund Balance$304,663$266,152▼ $38,511
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jeffrey LafleurExecutive Director & ClerkFT$43,517$6,267$49,784

Board Members and Trustees

NameTitle
Carolyn NessPresident
Don Badeau JrVice President
Joe SmithDirector
Frederick FarmerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$712,492
Program Service Revenue
$39,047
Investment Income
$10
Other Revenue
$1,033
Change in Net Assets
$-41,868

Audited Revenue Reconciliation

Revenue per Audited Statements
$752,582
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$752,582
Total Revenue per Form 990
$752,582
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$611,644
Other Expenses$182,806
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$486,164--$486,164
Fees for Services Other$94,204$35,920-$130,124
Current Officers, Directors, Trustees, and Key Employees$8,550$50,459-$59,009
Payroll Taxes$43,823--$43,823
Other Expenses$31,275--$31,275
Other Employee Benefits$12,804--$12,804
Fees for Services Accounting-$10,827-$10,827
Pension Plan Contributions$9,844--$9,844
Travel-$6,278-$6,278
Office Expenses$1,862$883-$2,745
Insurance-$1,557-$1,557
Total Functional Expenses$688,526$105,924$0$794,450

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$794,450
Total Expenses per Audited Statements$794,450
Total Expenses per Form 990$794,450
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, Line 11

Executive director reviews return and submits to board for approval before filing.

Form 990, Part VI, Section C, Line 19

AVAILABLE UPON REQUEST

Filing and Contact Details

Filer

Filer Name
Massachusetts Association of
EIN
04-3041642
Phone
9786929395
Address
319 LITTLETON ROAD, WESTFORD, MA 01886

Signing Officer

Name
Jane E Obbagy
Title
Executive Director
Phone
9786929395
Signed
2018-09-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jeffrey Lafleur
Formed
1988
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
4
Employees
21
Volunteers
0

Preparer

Firm
Kevin P Martin Associates Pc
Address
10 FORBES WEST, BRAINTREE, MA 02184
Preparer
Jolanta Tuck CPA
Phone
7813803520
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Contractors: program service expenses 94,204. Management and general expenses 35,920. Fundraising expenses 0. Total expenses 130,124.

Explanation of Changes on Amended Form 990

The return is being amended to reflect changes based upon the completion of the annual financial audit. The following changes were made: 1. Part i, lines 8 to 22 - amounts in the prior year column were updated to reflect amounts reported on the amended 2015 form 990. Amounts in the current year column were updated to reflect amounts per financial statements. 2. Part iii, line 4 - program expenses and revenue amounts were updated to reflect the changes made on parts viii and ix. 3. Part iv, line 2 - marked yes 4. Part iv, line 12a - marked yes 5. Part v, line 17 - massachusetts was added 6. Part vii - hours in column b were updated; added benefits for officer in column f 7. Part viii, part ix, part x, and part xi - current year amounts were updated to reflect audited financial statements 8. Part x - amounts in the prior year column were updated to reflect amounts reported on the amended 2015 form 990. 9. Schedule a, part iii, column d - updated to reflect changes to amended 2015 form 990. 10. Schedule a, part iii, column e - updated to reflect changes to part viii 9. Schedule b - added 10. Schedule d part xi and xii - added

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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONTRACTORS: PROGRAM SERVICE EXPENSES 94,204. MANAGEMENT AND GENERAL EXPENSES 35,920. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 130,124.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE RETURN IS BEING AMENDED TO REFLECT CHANGES BASED UPON THE COMPLETION OF THE ANNUAL FINANCIAL AUDIT. THE FOLLOWING CHANGES WERE MADE: 1. PART I, LINES 8 TO 22 - AMOUNTS IN THE PRIOR YEAR COLUMN WERE UPDATED TO REFLECT AMOUNTS REPORTED ON THE AMENDED 2015 FORM 990. AMOUNTS IN THE CURRENT YEAR COLUMN WERE UPDATED TO REFLECT AMOUNTS PER FINANCIAL STATEMENTS. 2. PART III, LINE 4 - PROGRAM EXPENSES AND REVENUE AMOUNTS WERE UPDATED TO REFLECT THE CHANGES MADE ON PARTS VIII AND IX. 3. PART IV, LINE 2 - MARKED YES 4. PART IV, LINE 12A - MARKED YES 5. PART V, LINE 17 - MASSACHUSETTS WAS ADDED 6. PART VII - HOURS IN COLUMN B WERE UPDATED; ADDED BENEFITS FOR OFFICER IN COLUMN F 7. PART VIII, PART IX, PART X, AND PART XI - CURRENT YEAR AMOUNTS WERE UPDATED TO REFLECT AUDITED FINANCIAL STATEMENTS 8. PART X - AMOUNTS IN THE PRIOR YEAR COLUMN WERE UPDATED TO REFLECT AMOUNTS REPORTED ON THE AMENDED 2015 FORM 990. 9. SCHEDULE A, PART III, COLUMN D - UPDATED TO REFLECT CHANGES TO AMENDED 2015 FORM 990. 10. SCHEDULE A, PART III, COLUMN E - UPDATED TO REFLECT CHANGES TO PART VIII 9. SCHEDULE B - ADDED 10. SCHEDULE D PART XI AND XII - ADDED
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3EXPLANATION OF CHANGES ON AMENDED FORM 990
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0304663
IRS990/TotalAssetsEOYAmt0266152
IRS990/TotalAssetsGrp/BOYAmt0304663
IRS990/TotalAssetsGrp/EOYAmt0266152
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0712492
IRS990/TotalEmployeeCnt021
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0105924
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0688526
IRS990/TotalFunctionalExpensesGrp/TotalAmt0794450
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt042406
IRS990/TotalLiabilitiesEOYAmt045763
IRS990/TotalLiabilitiesGrp/BOYAmt042406
IRS990/TotalLiabilitiesGrp/EOYAmt045763
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0262257
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0220389
IRS990/TotalOtherCompensationAmt06267
IRS990/TotalProgramServiceExpensesAmt0688526
IRS990/TotalProgramServiceRevenueAmt039047
IRS990/TotalReportableCompFromOrgAmt043517
IRS990/TotalRevenueGrp/ExclusionAmt010
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt040080
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0752582
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0304663
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0266152
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt06278
IRS990/TravelGrp/TotalAmt06278
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0262257
IRS990/UnrestrictedNetAssetsGrp/EOYAmt0220389
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0319 LITTLETON ROAD
IRS990/USAddress/CityNm0WESTFORD
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd001886
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0HTTP://MAACD.ORG
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02018-06-14 16:35:46Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JANE E OBBAGY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum09786929395
ReturnHeader/BusinessOfficerGrp/SignatureDt02018-09-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MASSACHUSETTS ASSOCIATION OF
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0CONSERVATION DISTRICTS INC
ReturnHeader/Filer/BusinessNameControlTxt0MASS
ReturnHeader/Filer/EIN0043041642
ReturnHeader/Filer/PhoneNum09786929395
ReturnHeader/Filer/USAddress/AddressLine1Txt0319 LITTLETON ROAD
ReturnHeader/Filer/USAddress/CityNm0WESTFORD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001886
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0043097400
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KEVIN P MARTIN ASSOCIATES PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt010 FORBES WEST
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0BRAINTREE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002184
ReturnHeader/PreparerPersonGrp/PhoneNum07813803520
ReturnHeader/PreparerPersonGrp/PreparationDt02018-09-06
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JOLANTA TUCK CPA
ReturnHeader/ReturnTs02018-09-07T16:26:01-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-11-01
ReturnHeader/TaxPeriodEndDt02016-10-31
ReturnHeader/TaxYr02015

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.34$0.04$0.29$1.13$1.00$0.12
2023Detailed filing. Detailed filing data is available for this year.$0.23$0.05$0.17$0.64$0.67$0.03
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.29$0.02$0.27$0.52$0.54$0.03
2021Detailed filing. Detailed filing data is available for this year.$0.34$0.05$0.28$0.68$0.73$0.06
2020Detailed filing. Detailed filing data is available for this year.$0.38$0.04$0.34$0.58$0.59$0.01
2019Detailed filing. Detailed filing data is available for this year.$0.41$0.05$0.36$0.86$0.80$0.06
2018Detailed filing. Detailed filing data is available for this year.$0.34$0.05$0.29$0.83$0.78$0.04
2017Detailed filing. Detailed filing data is available for this year.$0.31$0.06$0.25$0.86$0.83$0.03
2016Detailed filing. Detailed filing data is available for this year.$0.80$0.04$0.75$0.75$0.77$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.27$0.05$0.22$0.75$0.79$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.81$0.04$0.76$0.67$0.75$0.08
2014Detailed filing. Detailed filing data is available for this year.$0.91$0.04$0.86$0.57$0.65$0.08
2013Summary only. Only limited summary data is available for this year.$0.91$0.05$0.86$0.67$0.72$0.05
2012Summary only. Only limited summary data is available for this year.$1.04$0.02$1.02$0.57$0.71$0.14
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.02$1.16$0.60
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.89$0.03$0.86$0.50