Civic Intelligence

Massachusetts Correction Officers

EIN 04-3147584 • 501(c)9 • Minneapolis, MN

Profile

To provide dental and vision care benefits to eligible participants pursuant to the fund's plan of benefits.

PO Box 1168Minneapolis, MN 55440

n/A

Siviq Scores

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

Liabilities / Assets

71st percentile

0.15x

Higher debt load relative to assets than 71% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

0.40x

Higher debt load relative to revenue than 90% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Net Margin

13th percentile

-26%

Higher net margin than 13% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)9 • $5M-$10M nonprofits • Source year 2024

Asset Growth

78th percentile

16%

Faster asset growth than 78% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

23rd percentile

-4.9%

Faster revenue growth than 23% of similar nonprofits.

501(c)9 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets71st percentile

Assets

Up

$8,256,735

Up $1,147,843 (+16%) from 2023

Liabilities

Up

$1,277,672

Up $767,322 (+150%) from 2023

Net Assets

Up

$6,979,063

Up $380,521 (+5.8%) from 2023

Operations
Liabilities / Revenue90th percentileNet Margin13th percentile

Revenue

Down

$3,199,422

Down $165,689 (-4.9%) from 2023

Expenses

Up

$4,038,507

Up $319,000 (+8.6%) from 2023

Net Income

Down

-$839,085

Down $484,689 (-137%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth78th percentile

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

$10M$5.0M$0Assets 2012: $5,742,162Liabilities 2012: $538,151Net Assets 2012: $5,204,0112012Assets 2013: $6,061,554Liabilities 2013: $568,720Net Assets 2013: $5,492,8342013Assets 2014: $6,355,039Liabilities 2014: $664,373Net Assets 2014: $5,690,6662014Assets 2015: $7,299,656Liabilities 2015: $1,279,420Net Assets 2015: $6,020,2362015Assets 2016: $6,610,588Liabilities 2016: $956,326Net Assets 2016: $5,654,2622016Assets 2017: $6,988,733Liabilities 2017: $1,145,704Net Assets 2017: $5,843,0292017Assets 2018: $6,508,405Liabilities 2018: $815,366Net Assets 2018: $5,693,0392018Assets 2019: $6,396,915Liabilities 2019: $736,047Net Assets 2019: $5,660,8682019Assets 2020: $6,143,343Liabilities 2020: $884,981Net Assets 2020: $5,258,3622020Assets 2021: $7,637,458Liabilities 2021: $652,567Net Assets 2021: $6,984,8912021Assets 2022: $7,834,851Liabilities 2022: $592,084Net Assets 2022: $7,242,7672022Assets 2023: $7,108,892Liabilities 2023: $510,350Net Assets 2023: $6,598,5422023Assets 2024: $8,256,735Liabilities 2024: $1,277,672Net Assets 2024: $6,979,0632024

Highlighted filing

2024

Assets$8,256,735
Liabilities$1,277,672
Net Assets$6,979,063
Open 2024 Filing

Operations Trend

Revenue Growth23rd percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2012: $3,781,729Expenses 2012: $3,754,230Net Income 2012: $27,4992012Revenue 2013: $3,963,639Expenses 2013: $3,773,388Net Income 2013: $190,2512013Revenue 2014: $4,122,104Expenses 2014: $4,290,030Net Income 2014: -$167,9262014Revenue 2015: $4,278,079Expenses 2015: $4,393,011Net Income 2015: -$114,9322015Revenue 2016: $4,345,036Expenses 2016: $4,634,908Net Income 2016: -$289,8722016Revenue 2017: $4,391,088Expenses 2017: $4,522,834Net Income 2017: -$131,7462017Revenue 2018: $4,068,437Expenses 2018: $4,693,725Net Income 2018: -$625,2882018Revenue 2019: $3,979,912Expenses 2019: $4,311,965Net Income 2019: -$332,0532019Revenue 2020: $3,878,868Expenses 2020: $4,087,285Net Income 2020: -$208,4172020Revenue 2021: $3,550,197Expenses 2021: $3,253,740Net Income 2021: $296,4572021Revenue 2022: $3,464,722Expenses 2022: $3,633,188Net Income 2022: -$168,4662022Revenue 2023: $3,365,111Expenses 2023: $3,719,507Net Income 2023: -$354,3962023Revenue 2024: $3,199,422Expenses 2024: $4,038,507Net Income 2024: -$839,0852024

Highlighted filing

2024

Revenue$3,199,422
Expenses$4,038,507
Net Income-$839,085
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,256,735
Liabilities
$1,277,672
Net assets
$6,979,063
Revenue
$3,199,422
Expenses
$4,038,507
Net income
-$839,085
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$8.26$1.28$6.98$3.20$4.04$0.84
2023Detailed filing. Detailed filing data is available for this year.$7.11$0.51$6.60$3.37$3.72$0.35
2022Detailed filing. Detailed filing data is available for this year.$7.83$0.59$7.24$3.46$3.63$0.17
2021Detailed filing. Detailed filing data is available for this year.$7.64$0.65$6.98$3.55$3.25$0.30
2020Detailed filing. Detailed filing data is available for this year.$6.14$0.88$5.26$3.88$4.09$0.21
2019Detailed filing. Detailed filing data is available for this year.$6.40$0.74$5.66$3.98$4.31$0.33
2018Detailed filing. Detailed filing data is available for this year.$6.51$0.82$5.69$4.07$4.69$0.63
2017Detailed filing. Detailed filing data is available for this year.$6.99$1.15$5.84$4.39$4.52$0.13
2016Detailed filing. Detailed filing data is available for this year.$6.61$0.96$5.65$4.35$4.63$0.29
2015Detailed filing. Detailed filing data is available for this year.$7.30$1.28$6.02$4.28$4.39$0.11
2014Detailed filing. Detailed filing data is available for this year.$6.36$0.66$5.69$4.12$4.29$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.06$0.57$5.49$3.96$3.77$0.19
2012Summary only. Only limited summary data is available for this year.$5.74$0.54$5.20$3.78$3.75$0.03
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Apr 1, 2023 to Mar 31, 2024
Signed
Feb 6, 2025
Return Version
2023v6.0
Gross Receipts
$3,199,422
Mission and Program Overview

Mission

To provide dental and vision care benefits to eligible participants pursuant to the fund's plan of benefits.

To provide dental and vision benefits

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$6,382,898$7,547,024▲ $1,164,126
Cash and Non-Interest-Bearing Accounts$322,989$435,268▲ $112,279
Accounts Receivable$245,093$218,598▼ $26,495
Prepaid Expenses and Deferred Charges$157,912$55,845▼ $102,067
Total Assets$7,108,892$8,256,735▲ $1,147,843
Liabilities
Accounts Payable and Accrued Expenses$510,350$1,277,672▲ $767,322
Total Liabilities$510,350$1,277,672▲ $767,322
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$6,598,542$6,979,063▲ $380,521
Total Net Assets Fund Balance$6,598,542$6,979,063▲ $380,521
Total Liabilities and Net Assets / Fund Balance$7,108,892$8,256,735▲ $1,147,843
Compensation and Service Providers
Top Officer Pay51st percentile

Board Members and Trustees

NameTitle
Dennis MartinPresident
Richard MedeirosVice President (to 2/24)
Andrew BellanyTrustee
Kevin FlanaganTrustee
Matthew DivrasTrustee (as of 3/24)
Scott McadooTrustee (as of 3/24)
Thomas PrestonTrustee (as of 3/24)
Eric CambraTrustee (to 2/24)
Paul SmithAdministrator
Gregory DominiqueExecutive Secretary
William GleasonTreasurer (to 2/24)

Highest Paid Contractors

ContractorServicesLocationCompensation
Delta Dental Of MassachusettsBenefit Administration465 MEDFORD STREET, Boston, MA 02129$215,119
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$3,053,288
Investment Income
$146,134
Other Revenue
$0
Change in Net Assets
$-839,085

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,199,422
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$1,219,606
Total Revenue per Audited Statements
$4,419,028
Total Revenue per Form 990
$3,199,422
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$379,939
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$3,658,568
Other Expenses---$79,250
Fees for Service Investment Mgmnt Fees---$51,615
Fees for Services Accounting---$18,806
Insurance---$9,385
Office Expenses---$5,764
Total Functional Expenses$0$0$0$4,038,507

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,038,507
Total Expenses per Audited Statements$4,038,507
Total Expenses per Form 990$4,038,507
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
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
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
No
Other officer compensation reviewed
No
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, Part VI, Section B, Line 11B

“Each year, the trustees meet with the fund's accountants to review the audited financial statements of the trust. The fund's 990 is completed using the financial information from the audited statements.”

Form 990, Part VI, Section B, Line 12C

“The organization's conflict of interest policy is provided to all trustees. They are asked to review the policy and sign a statement indicating that they understand the policy, have reported all potential conflicts during the past year in accordance with the policy and will report all potential conflicts during the coming year. All potential conflicts are evaluated by the board to determine if a conflict actually exists. In those instances where the potential transaction is a conflict the board examines the transaction and a vote is taken (with those involved recusing themselves) as to whether the organization will enter into the transaction.”

Form 990, Part VI, Section B, Line 15

“The organization does not have a ceo or executive director therefore this section does not apply. Paul smith of benefit strategies fills the role of administrator for the organization.”

Form 990, Part VI, Section C, Line 19

“The fund makes its governing documents and financial statements available to the public upon request. Such documents are kept at the trust's administrative offices. All required information is made available during normal business hours upon request. A nominal fee for copying and/or mailing may apply.”

Filing and Contact Details

Filer

Filer Name
Massachusetts Correction Officers
EIN
04-3147584
Phone
8003464935
Address
PO BOX 1168, MINNEAPOLIS, MN 55440

Signing Officer

Name
Paul Smith
Title
Administrator
Phone
8003464935
Signed
2025-02-06
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Paul Smith
Formed
1991
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
0
Volunteers
11

Preparer

Firm
Kahn Litwin Renza & Co Ltd
Address
951 NORTH MAIN STREET, PROVIDENCE, RI 02904
Preparer
Sandy Ross
Phone
4012742001
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 2C

“The organization did not change either its oversight process or selection process during the tax year.”

Financial Statement Notes

PART X, LINE 2:

“The fund is exempt from federal income tax under section 501(c)(9) of the internal revenue code. The fund has obtained a favorable tax determination letter from the internal revenue service. The fund has been amended since receiving the determination letter. However, the fund's sponsor believes that the fund, as amended, continues to qualify and operate in accordance with applicable provisions of the internal revenue code. The fund annually files irs form 990 - return of organization exempt from income tax reporting various information that the irs uses to monitor the activities of tax-exempt entities.”

Raw XML Appendix351 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
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IRS990/AccountsReceivableGrp/EOYAmt0218598
IRS990/ActivitiesConductedPrtshpInd00
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IRS990/AddressChangeInd0X
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BenefitsToMembersGrp/TotalAmt03658568
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0VOYA FINANCIAL
IRS990/BooksInCareOfDetail/PhoneNum06036474666
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 1168
IRS990/BooksInCareOfDetail/USAddress/CityNm0MINNEAPOLIS
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055440
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IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
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IRS990/CompensationProcessOtherInd00
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IRS990/ConservationEasementsInd00
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IRS990/ContractorCompensationGrp/CompensationAmt0215119
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0465 MEDFORD STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0BOSTON
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd002129
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IRS990/CYRevenuesLessExpensesAmt0-839085
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IRS990/CYTotalExpensesAmt04038507
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03199422
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/Desc0TO PROVIDE DENTAL AND VISION CARE BENEFITS TO ELIGIBLE PARTICIPANTS PURSUANT TO THE FUND'S PLAN OF BENEFITS.
IRS990/DescribedInSection501c3Ind00
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IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/TotalAmt018806
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt051615
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
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IRS990/Form990PartVIISectionAGrp/OfficerInd0X
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
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IRS990/Form990PartVIISectionAGrp/PersonNm1SCOTT MCADOO
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IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE (AS OF 3/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt2TREASURER (TO 2/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt3EXECUTIVE SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT (TO 2/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE (TO 2/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE (AS OF 3/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE (AS OF 3/24)
IRS990/Form990PartVIISectionAGrp/TitleTxt10ADMINISTRATOR
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IRS990/FSAuditedInd01
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IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
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IRS990/GroupReturnForAffiliatesInd00
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IRS990/IndoorTanningServicesInd00
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IRS990/InfoInScheduleOPartXIIInd0X
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IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
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IRS990/NetAssetsOrFundBalancesEOYAmt06979063
IRS990/NetUnrelatedBusTxblIncmAmt00
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IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt06598542
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt06979063
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/TotalAmt05764
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0DENTAL ADMINISTRATION
IRS990/OtherExpensesGrp/Desc1ADMINISTRATOR FEES
IRS990/OtherExpensesGrp/TotalAmt0215119
IRS990/OtherExpensesGrp/TotalAmt179250
IRS990/PartialLiquidationInd00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0157912
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt055845
IRS990/PrincipalOfficerNm0PAUL SMITH
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/Desc1EMPLOYEE CONTRIBUTIONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02185996
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1867292
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02185996
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1867292
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt03350555
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0123458
IRS990/PYOtherExpensesAmt0368952
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt03241653
IRS990/PYRevenuesLessExpensesAmt0-354396
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt03719507
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03365111
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt0-839085
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt04038507
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/NetUnrealizedGainsInvstAmt01219606
IRS990ScheduleD/RevenueNotReportedAmt01219606
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03199422
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE FUND IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(9) OF THE INTERNAL REVENUE CODE. THE FUND HAS OBTAINED A FAVORABLE TAX DETERMINATION LETTER FROM THE INTERNAL REVENUE SERVICE. THE FUND HAS BEEN AMENDED SINCE RECEIVING THE DETERMINATION LETTER. HOWEVER, THE FUND'S SPONSOR BELIEVES THAT THE FUND, AS AMENDED, CONTINUES TO QUALIFY AND OPERATE IN ACCORDANCE WITH APPLICABLE PROVISIONS OF THE INTERNAL REVENUE CODE. THE FUND ANNUALLY FILES IRS FORM 990 - RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX REPORTING VARIOUS INFORMATION THAT THE IRS USES TO MONITOR THE ACTIVITIES OF TAX-EXEMPT ENTITIES.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt04038507
IRS990ScheduleD/TotalRevenuePerForm990Amt03199422
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04419028
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04038507
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH YEAR, THE TRUSTEES MEET WITH THE FUND'S ACCOUNTANTS TO REVIEW THE AUDITED FINANCIAL STATEMENTS OF THE TRUST. THE FUND'S 990 IS COMPLETED USING THE FINANCIAL INFORMATION FROM THE AUDITED STATEMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S CONFLICT OF INTEREST POLICY IS PROVIDED TO ALL TRUSTEES. THEY ARE ASKED TO REVIEW THE POLICY AND SIGN A STATEMENT INDICATING THAT THEY UNDERSTAND THE POLICY, HAVE REPORTED ALL POTENTIAL CONFLICTS DURING THE PAST YEAR IN ACCORDANCE WITH THE POLICY AND WILL REPORT ALL POTENTIAL CONFLICTS DURING THE COMING YEAR. ALL POTENTIAL CONFLICTS ARE EVALUATED BY THE BOARD TO DETERMINE IF A CONFLICT ACTUALLY EXISTS. IN THOSE INSTANCES WHERE THE POTENTIAL TRANSACTION IS A CONFLICT THE BOARD EXAMINES THE TRANSACTION AND A VOTE IS TAKEN (WITH THOSE INVOLVED RECUSING THEMSELVES) AS TO WHETHER THE ORGANIZATION WILL ENTER INTO THE TRANSACTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION DOES NOT HAVE A CEO OR EXECUTIVE DIRECTOR THEREFORE THIS SECTION DOES NOT APPLY. PAUL SMITH OF BENEFIT STRATEGIES FILLS THE ROLE OF ADMINISTRATOR FOR THE ORGANIZATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE FUND MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. SUCH DOCUMENTS ARE KEPT AT THE TRUST'S ADMINISTRATIVE OFFICES. ALL REQUIRED INFORMATION IS MADE AVAILABLE DURING NORMAL BUSINESS HOURS UPON REQUEST. A NOMINAL FEE FOR COPYING AND/OR MAILING MAY APPLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ORGANIZATION DID NOT CHANGE EITHER ITS OVERSIGHT PROCESS OR SELECTION PROCESS DURING THE TAX YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07108892
IRS990/TotalAssetsEOYAmt08256735
IRS990/TotalAssetsGrp/BOYAmt07108892
IRS990/TotalAssetsGrp/EOYAmt08256735
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt04038507
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0510350
IRS990/TotalLiabilitiesEOYAmt01277672
IRS990/TotalLiabilitiesGrp/BOYAmt0510350
IRS990/TotalLiabilitiesGrp/EOYAmt01277672
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt06598542
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt06979063
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt03053288
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0146134
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt03053288
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03199422
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt011
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07108892
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt08256735
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 1168
IRS990/USAddress/CityNm0MINNEAPOLIS
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055440
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0PAUL SMITH
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0ADMINISTRATOR
ReturnHeader/BusinessOfficerGrp/PhoneNum08003464935
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-02-06
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MASSACHUSETTS CORRECTION OFFICERS
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HEALTH AND WELFARE FUND
ReturnHeader/Filer/BusinessNameControlTxt0MASS
ReturnHeader/Filer/EIN0043147584
ReturnHeader/Filer/PhoneNum08003464935
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1168
ReturnHeader/Filer/USAddress/CityNm0MINNEAPOLIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055440
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0050409384
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KAHN LITWIN RENZA & CO LTD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0951 NORTH MAIN STREET
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0PROVIDENCE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0RI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd002904
ReturnHeader/PreparerPersonGrp/PhoneNum04012742001
ReturnHeader/PreparerPersonGrp/PreparationDt02025-02-04
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SANDY ROSS
ReturnHeader/ReturnTs02025-02-06T10:57:38-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02023-04-01
ReturnHeader/TaxPeriodEndDt02024-03-31
ReturnHeader/TaxYr02023

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