Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
EIN 04-3166398 • 501(c)5 • Boston, MA
Profile
The foundation was formed for the purpose of developing and operating programs that carry out the purposes of the labor-management cooperation act of 1978. The foundation receives annual dues from unions and labor-management groups who have joined the foundation. In exchange, the foundation promotes the interests of its members through the provision of educational programs and research.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
59th percentile
Higher net margin than 59% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
76th percentile
Faster asset growth than 76% of similar nonprofits.
Revenue Growth
21st percentile
Faster revenue growth than 21% of similar nonprofits.
Assets
Up$1,576,715
Up $136,881 (+9.5%) from 2024
Liabilities
Up$128,582
Up $56,452 (+78%) from 2024
Net Assets
Up$1,448,133
Up $80,429 (+5.9%) from 2024
Revenue
Down$750,533
Down $46,432 (-5.8%) from 2024
Expenses
Up$670,104
Up $104,705 (+19%) from 2024
Net Income
Down$80,429
Down $151,137 (-65%) from 2024
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
Developing and operating programs that carry out the purposes of the labor-management cooperation act of 1978.
The foundation was formed for the purpose of developing and operating programs that carry out the purposes of the labor-management cooperation act of 1978. The foundation receives annual dues from unions and labor-managment groups who have joined the foundation. In exchange, the foundation promotes the interests of its members through the provision of educational programs and research.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,045,052 | $1,085,444 | ▲ $40,392 |
| Cash and Non-Interest-Bearing Accounts | $254,665 | $247,538 | ▼ $7,127 |
| Accounts Receivable | $112,620 | $161,813 | ▲ $49,193 |
| Prepaid Expenses and Deferred Charges | $5,135 | $5,349 | ▲ $214 |
| Total Assets | $1,439,834 | $1,576,715 | ▲ $136,881 |
| Other Assets Total | $22,362 | $76,571 | ▲ $54,209 |
| Liabilities | |||
| Other Liabilities | $21,643 | $74,469 | ▲ $52,826 |
| Accounts Payable and Accrued Expenses | $50,487 | $54,113 | ▲ $3,626 |
| Total Liabilities | $72,130 | $128,582 | ▲ $56,452 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $1,367,704 | $1,448,133 | ▲ $80,429 |
| Total Net Assets Fund Balance | $1,367,704 | $1,448,133 | ▲ $80,429 |
| Total Liabilities and Net Assets / Fund Balance | $1,439,834 | $1,576,715 | ▲ $136,881 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Karen Courtney | Executive Director | FT | $180,000 | $180,000 |
| Name | Title |
|---|---|
| Christian Brennan | Trustee |
| Dave P Powell | Trustee |
| Douglas Fay | Trustee |
| Joseph Bonfiglio | Trustee |
| Thomas Andrews | Trustee |
| Thomas S Gunning | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Kcourtney & Associates | Executive Management | 7 CENTRAL LANE, Andover, MA 01810 | $180,000 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $339,062 |
| Other Expenses | $331,042 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Comp Disqual Persons | $286,804 | $28,870 | - | $315,674 |
| Fees for Services Management | $135,000 | $45,000 | - | $180,000 |
| Fees for Services Other | $32,783 | $3,643 | - | $36,426 |
| Occupancy | $11,354 | $17,891 | - | $29,245 |
| Fees for Services Legal | $15,080 | $10,920 | - | $26,000 |
| Payroll Taxes | $21,049 | $2,339 | - | $23,388 |
| Fees for Services Accounting | - | $9,670 | - | $9,670 |
| Office Expenses | $8,522 | $947 | - | $9,469 |
| Conferences and Meetings | $7,340 | - | - | $7,340 |
| Insurance | $6,061 | $673 | - | $6,734 |
| All Other Expenses | $3,330 | $370 | - | $3,700 |
| Other Expenses | $2,242 | $249 | - | $2,491 |
| Total Functional Expenses | $549,109 | $120,995 | $0 | $670,104 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $670,104 |
| Total Expenses per Audited Statements | $670,104 |
| Total Expenses per Form 990 | $670,104 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Right-of-use Liability | $74,469 |
“The administrator reviews the form 990 with a group of trustees prior to filing.”
“Annually the trustees reconfirm that they do not have a conflict of interest with the foundation.”
“The foundation makes its form 990 available to the public upon request to the treasurer.”
“The foundation makes its governing documents, conflict of interest policy, and financial statements available to the public on request to the treasurer.”
“The process has not changed from the prior year.”
“The foundation for fair contracting of massachusetts is a tax-exempt organization under section 501(c)(5) of the internal revenue code. The foundation is annually required to file a return of organization exempt from income tax (form 990) with the irs. We have determined that the foundation is not subject to unrelated business income tax and have not filed an exempt organization business income tax return (form 990-t) with the irs. Accounting principles generally accepted in the united states of america require plan management to evaluate tax positions taken by the plan and recognize a tax liability (or asset) if the foundation has taken an uncertain position that more likely than not would not be sustained upon examination by the internal revenue service. The plan administrator has analyzed the tax positions taken by the plan, and has concluded that as of july 31,2025, there are no uncertain positions taken or expected to be taken that would require recognition of a liability (or asset) or disclosure in the financial statements. The foundation is subject to routine audits by taxing jurisdictions; however, there are currently no audits for any tax periods in progress.”
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 | 50487 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 54113 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 112620 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 161813 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | THE FOUNDATION WAS FORMED FOR THE PURPOSE OF DEVELOPING AND OPERATING PROGRAMS THAT CARRY OUT THE PURPOSES OF THE LABOR-MANAGEMENT COOPERATION ACT OF 1978. THE FOUNDATION RECEIVES ANNUAL DUES FROM UNIONS AND LABOR-MANAGMENT GROUPS WHO HAVE JOINED THE FOUNDATION. IN EXCHANGE, THE FOUNDATION PROMOTES THE INTERESTS OF ITS MEMBERS THROUGH THE PROVISION OF EDUCATIONAL PROGRAMS AND RESEARCH. |
| IRS990/AllOtherContributionsAmt | 0 | 50000 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 370 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 3330 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 3700 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 0 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | KAREN COURTNEY |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6172488864 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 6 BEACON STREET |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | BOSTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 02108 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 254665 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 247538 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt | 0 | 28870 |
| IRS990/CompDisqualPersonsGrp/ProgramServicesAmt | 0 | 286804 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 315674 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 7340 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 7340 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 180000 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 7 CENTRAL LANE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | ANDOVER |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 01810 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | KCOURTNEY & ASSOCIATES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | EXECUTIVE MANAGEMENT |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 711229 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 39304 |
| IRS990/CYOtherExpensesAmt | 0 | 331042 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 80429 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 339062 |
| IRS990/CYTotalExpensesAmt | 0 | 670104 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 750533 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/Desc | 0 | PROGRAM EXPENSES INCURRED IN CONNECTION WITH LABOR-MANAGEMENT COOPERATION ACT OF 1978. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 4 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/ExpenseAmt | 0 | 549109 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 9670 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9670 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 10920 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 15080 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 26000 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 45000 |
| IRS990/FeesForServicesManagementGrp/ProgramServicesAmt | 0 | 135000 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 180000 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 3643 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 32783 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 36426 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| 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 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | 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/PersonNm | 0 | THOMAS ANDREWS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | DOUGLAS FAY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | DAVE P POWELL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | CHRISTIAN BRENNAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | THOMAS S GUNNING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | JOSEPH BONFIGLIO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KAREN COURTNEY |
| 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 | 180000 |
| 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/TitleTxt | 0 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1992 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 750533 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 673 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 6061 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 6734 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 39304 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 39304 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | MA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 661229 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE FOUNDATION WAS FORMED FOR THE PURPOSE OF DEVELOPING AND OPERATING PROGRAMS THAT CARRY OUT THE PURPOSES OF THE LABOR-MANAGEMENT COOPERATION ACT OF 1978. THE FOUNDATION RECEIVES ANNUAL DUES FROM UNIONS AND LABOR-MANAGEMENT GROUPS WHO HAVE JOINED THE FOUNDATION. IN EXCHANGE, THE FOUNDATION PROMOTES THE INTERESTS OF ITS MEMBERS THROUGH THE PROVISION OF EDUCATIONAL PROGRAMS AND RESEARCH. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1367704 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1448133 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1367704 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 1448133 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 17891 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 11354 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 29245 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 947 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 8522 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 9469 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 22362 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 76571 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | DODGE REPORTS & RESEARC |
| IRS990/OtherExpensesGrp/Desc | 1 | PAYROLL SERVICE FEES |
| IRS990/OtherExpensesGrp/Desc | 2 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | COPY & PRINTING |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 423 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 249 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 7986 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 7753 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3805 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2242 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 7986 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 7753 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4228 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2491 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 21643 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 74469 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2339 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 21049 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 23388 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 5135 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5349 |
| IRS990/PrincipalOfficerNm | 0 | KAREN COURTNEY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 771378 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 25587 |
| IRS990/PYOtherExpensesAmt | 0 | 314562 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 231566 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 250837 |
| IRS990/PYTotalExpensesAmt | 0 | 565399 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 796965 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 80429 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 661229 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1045052 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1085444 |
| 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 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/DuesAssessmentsAmt | 0 | 643582 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 0 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 670104 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 74469 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | RIGHT-OF-USE LIABILITY |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 750533 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE FOUNDATION FOR FAIR CONTRACTING OF MASSACHUSETTS IS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(5) OF THE INTERNAL REVENUE CODE. THE FOUNDATION IS ANNUALLY REQUIRED TO FILE A RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX (FORM 990) WITH THE IRS. WE HAVE DETERMINED THAT THE FOUNDATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAX AND HAVE NOT FILED AN EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURN (FORM 990-T) WITH THE IRS. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE PLAN MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE PLAN AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE FOUNDATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE PLAN ADMINISTRATOR HAS ANALYZED THE TAX POSITIONS TAKEN BY THE PLAN, AND HAS CONCLUDED THAT AS OF JULY 31,2025, THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE FOUNDATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 670104 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 74469 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 750533 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 750533 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 670104 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | 1 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt | 0 | 180000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt | 0 | 0 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt | 0 | 0 |
| 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 | KAREN COURTNEY |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt | 0 | EXECUTIVE DIRECTOR |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt | 0 | 180000 |
| IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt | 0 | 0 |
| IRS990ScheduleJ/SeverancePaymentInd | 0 | 0 |
| IRS990ScheduleJ/SupplementalNonqualRtrPlanInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ADMINISTRATOR REVIEWS THE FORM 990 WITH A GROUP OF TRUSTEES PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ANNUALLY THE TRUSTEES RECONFIRM THAT THEY DO NOT HAVE A CONFLICT OF INTEREST WITH THE FOUNDATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FOUNDATION MAKES ITS FORM 990 AVAILABLE TO THE PUBLIC UPON REQUEST TO THE TREASURER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FOUNDATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC ON REQUEST TO THE TREASURER. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE PROCESS HAS NOT CHANGED FROM THE 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 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART XII LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1439834 |
| IRS990/TotalAssetsEOYAmt | 0 | 1576715 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1439834 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1576715 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 1 |
| IRS990/TotalContributionsAmt | 0 | 711229 |
| IRS990/TotalEmployeeCnt | 0 | 4 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 120995 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 549109 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 670104 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 72130 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 128582 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 72130 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 128582 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1367704 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1448133 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 549109 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 180000 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 39304 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 750533 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1439834 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1576715 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationAssocInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 6 BEACON STREET |
| IRS990/USAddress/CityNm | 0 | BOSTON |
| IRS990/USAddress/StateAbbreviationCd | 0 | MA |
| IRS990/USAddress/ZIPCd | 0 | 02108 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 1 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | KAREN COURTNEY |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6172480670 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-12-11 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | FOUNDATION FOR FAIR CONTRACTING OF MASS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | FOUN |
| ReturnHeader/Filer/EIN | 0 | 043166398 |
| ReturnHeader/Filer/PhoneNum | 0 | 6172480670 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 6 BEACON STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BOSTON |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 02108 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 043508036 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | MANZI & ASSOCIATES LLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 855 TURNPIKE STREET |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | NORTH ANDOVER |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 01845 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9789751099 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEANNIE MICKEL |
| ReturnHeader/ReturnTs | 0 | 2025-12-15T10:15:59-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-08-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-07-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
No mirrored PDF or thumbnail assets are attached yet.