Civic Intelligence

The Martin Luther King Jr Business

EIN 04-3221277 • 501(c)3 • Worcester, MA

Profile

To foster the advancement of a diverse worcester area business community.

237 Chandler StreetWorcester, MA 01609

www.smoc.org

Siviq Scores

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

Liabilities / Assets

96th percentile

1.61x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2021

Liabilities / Revenue

98th percentile

6.62x

Higher debt load relative to revenue than 98% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2021

Net Margin

51st percentile

4.7%

Higher net margin than 51% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2021

Top Officer Pay

98th percentile

$337,372

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 150.2% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2021

Asset Growth

97th percentile

220%

Faster asset growth than 97% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Revenue Growth

25th percentile

-11%

Faster revenue growth than 25% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$924,851

Up $635,496 (+220%) from 2020

Liabilities

Up

$1,487,115

Up $624,975 (+72%) from 2020

Net Assets

Up

-$562,264

Up $10,521 (+1.8%) from 2020

Operations
Liabilities / Revenue98th percentileNet Margin51st percentile

Revenue

Down

$224,618

Down $27,804 (-11%) from 2020

Expenses

Down

$214,097

Down $12,940 (-5.7%) from 2020

Net Income

Down

$10,521

Down $14,864 (-59%) from 2020

Trend Graphs

Balance Sheet Trend

Asset Growth97th percentile

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

$2.0M$1.0M$0-$1.0MAssets 2010: $1,280,791Liabilities 2010: $547,215Net Assets 2010: $733,5762010Assets 2011: $924,930Liabilities 2011: $550,042Net Assets 2011: $374,8882011Assets 2012: $90,572Liabilities 2012: $194,846Net Assets 2012: -$104,2742012Assets 2013: $92,291Liabilities 2013: $333,984Net Assets 2013: -$241,6932013Assets 2014: $42,178Liabilities 2014: $445,532Net Assets 2014: -$403,3542014Assets 2015: $58,139Liabilities 2015: $450,360Net Assets 2015: -$392,2212015Assets 2016: $140,200Liabilities 2016: $564,443Net Assets 2016: -$424,2432016Assets 2017: $99,890Liabilities 2017: $651,088Net Assets 2017: -$551,1982017Assets 2018: $186,149Liabilities 2018: $790,300Net Assets 2018: -$604,1512018Assets 2019: $294,825Liabilities 2019: $892,995Net Assets 2019: -$598,1702019Assets 2020: $289,355Liabilities 2020: $862,140Net Assets 2020: -$572,7852020Assets 2021: $924,851Liabilities 2021: $1,487,115Net Assets 2021: -$562,2642021

Highlighted filing

2021

Assets$924,851
Liabilities$1,487,115
Net Assets-$562,264
Open 2021 Filing

Operations Trend

Revenue Growth25th percentile

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

$1.0M$500K$0-$500KExpenses 2010: $725,5572010Revenue 2011: $372,462Expenses 2011: $731,163Net Income 2011: -$358,7012011Revenue 2012: $115,561Expenses 2012: $241,725Net Income 2012: -$126,1642012Revenue 2013: $240,033Expenses 2013: $377,452Net Income 2013: -$137,4192013Revenue 2014: $173,805Expenses 2014: $335,466Net Income 2014: -$161,6612014Revenue 2015: $174,271Expenses 2015: $163,138Net Income 2015: $11,1332015Revenue 2016: $277,088Expenses 2016: $309,110Net Income 2016: -$32,0222016Revenue 2017: $247,571Expenses 2017: $374,526Net Income 2017: -$126,9552017Revenue 2018: $171,284Expenses 2018: $224,237Net Income 2018: -$52,9532018Revenue 2019: $244,808Expenses 2019: $238,827Net Income 2019: $5,9812019Revenue 2020: $252,422Expenses 2020: $227,037Net Income 2020: $25,3852020Revenue 2021: $224,618Expenses 2021: $214,097Net Income 2021: $10,5212021

Highlighted filing

2021

Revenue$224,618
Expenses$214,097
Net Income$10,521
Open 2021 Filing

Filings

Most recent year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$924,851
Liabilities
$1,487,115
Net assets
-$562,264
Revenue
$224,618
Expenses
$214,097
Net income
$10,521
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2021Detailed filing. Detailed filing data is available for this year.$0.92$1.49$0.56$0.22$0.21$0.01
2020Detailed filing. Detailed filing data is available for this year.$0.29$0.86$0.57$0.25$0.23$0.03
2019Detailed filing. Detailed filing data is available for this year.$0.29$0.89$0.60$0.24$0.24$0.01
2018Detailed filing. Detailed filing data is available for this year.$0.19$0.79$0.60$0.17$0.22$0.05
2017Detailed filing. Detailed filing data is available for this year.$0.10$0.65$0.55$0.25$0.37$0.13
2016Detailed filing. Detailed filing data is available for this year.$0.14$0.56$0.42$0.28$0.31$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.06$0.45$0.39$0.17$0.16$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.04$0.45$0.40$0.17$0.34$0.16
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.09$0.33$0.24$0.24$0.38$0.14
2012Summary only. Only limited summary data is available for this year.$0.09$0.19$0.10$0.12$0.24$0.13
2011Summary only. Only limited summary data is available for this year.$0.92$0.55$0.37$0.37$0.73$0.36
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.28$0.55$0.73$0.73
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 29, 2022
Return Version
2020v4.2
Gross Receipts
$224,618
Mission and Program Overview

Mission

To foster the advancement of a diverse worcester area business community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$14,555$70,862▲ $56,307
Accounts Receivable-$4,057-
Savings and Temporary Cash Investments$1,442--
Total Assets$289,355$924,851▲ $635,496
Other Assets Total$273,358$849,932▲ $576,574
Liabilities
Mortgage Notes Payable Secured by Investment Property$499,497$1,435,394▲ $935,897
Other Liabilities$344,568$0▼ $344,568
Accounts Payable and Accrued Expenses$18,075$51,721▲ $33,646
Total Liabilities$862,140$1,487,115▲ $624,975
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-572,785$-562,264▲ $10,521
Total Net Assets Fund Balance$-572,785$-562,264▲ $10,521
Total Liabilities and Net Assets / Fund Balance$289,355$924,851▲ $635,496

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$70,862$11,371$82,233
Equipment$0$53,958$53,958
Other Land Buildings$0$10,321$10,321
Other Assets Org$571,974--
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleOtherTotal
Michael HutnakCFO$141,434$141,434

Board Members and Trustees

NameTitle
Lawrence ScultPresident/director
Jeffrey FishmanVice President/director
Bruce HulmeDirector
Carl MccarthyDirector
Gary BakerDirector
Joanne LockeDirector
Pamula ZickoDirector
James T CuddyExecutive Director
Ruth HibbardTreasurer/director
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$224,587
Investment Income
$31
Other Revenue
$0
Change in Net Assets
$10,521

Audited Revenue Reconciliation

Revenue per Audited Statements
$224,618
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$224,618
Total Revenue per Form 990
$224,618
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$186,940
Salaries, Compensation, and Employee Benefits$27,157
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$98,161--$98,161
Interest$38,207--$38,207
Other Salaries and Wages$22,042--$22,042
Fees for Services Legal$13,524--$13,524
Fees for Services Management-$6,125-$6,125
Depreciation Depletion$3,041--$3,041
Payroll Taxes$2,709--$2,709
Office Expenses$2,479--$2,479
Other Employee Benefits$2,406--$2,406
Information Technology$1,609--$1,609
Insurance$1,220--$1,220
Conferences and Meetings$802--$802
Other Expenses$345--$345
Advertising$315--$315
Total Functional Expenses$207,972$6,125$0$214,097

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$214,097
Total Expenses per Audited Statements$214,097
Total Expenses per Form 990$214,097
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
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8B

“No committee has authority to act on behalf of the governing body; therefore, this question is not applicable.”

Form 990, Part VI, Section B, Line 11B

“Both the cfo and the executive director review in detail the form 990 prepared by the organizations external accountants. Once all comments have been addressed, a copy of the form 990 is posted online on a secure site for the board to review and comment. The form 990 is then reviewed by the audit/finance committee. Once approved by the audit/finance committee, the final form 990 is voted on for approval by the full board prior to its filing with the irs.”

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

“Any and all conflicts of interest are required to be disclosed throughout the year on a real-time basis. On-going discussions are held with applicable parties to disclose any conflicts of interest.”

Form 990, Part VI, Section C, Line 19

“The organization's governing documents, conflict of interest policy, form 990, and financial statements are available to the public upon request. In addition, the form 990 is available via the guidestar website and the massachusetts attorney general's website.”

Filing and Contact Details

Filer

Filer Name
The Martin Luther King Jr Business
EIN
04-3221277
Phone
5086202300
Address
237 CHANDLER STREET, WORCESTER, MA 01609

Signing Officer

Name
Michael Hutnak
Title
CFO
Phone
5086202300
Signed
2022-04-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Susan Gentili
Formed
1994
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
8
Employees
0
Volunteers
8

Preparer

Firm
Cbiz Mhm LLC
Address
500 BOYLSTON STREET, BOSTON, MA 02116
Preparer
Brenda L Booth
Phone
6177610600
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“The organization accounts for the effect of any uncertain tax positions based on a "more likely than not" threshold to the recognition of the tax positions being sustained based on the technical merits of the position under scrutiny by the applicable taxing authority. If a tax position or positions are deemed to result in uncertainties of those positions, the unrecognized tax benefit is estimated based on a "cumulative probability assessment" that aggregates the estimated tax liability for all uncertain tax positions. Interest and penalties assessed, if any, are accrued as income tax expense. The organization has identified its tax status as a tax-exempt entity and its determination as to its income being related or unrelated as its only significant tax positions. However, the organization has determined that such tax positions do not result in an uncertainty requiring recognition. The organization is not currently under examination by any taxing jurisdiction. The organization's federal and state tax returns are generally open for examination for three years following the date filed.”

Raw XML AppendixShowing 400 of 579 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.

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IRS990/OtherAssetsTotalGrp/BOYAmt0273358
IRS990/OtherAssetsTotalGrp/EOYAmt0849932
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt02406
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02406
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1TELEPHONE
IRS990/OtherExpensesGrp/Desc2EQUIPMENT
IRS990/OtherExpensesGrp/ProgramServicesAmt018429
IRS990/OtherExpensesGrp/ProgramServicesAmt12683
IRS990/OtherExpensesGrp/ProgramServicesAmt2345
IRS990/OtherExpensesGrp/TotalAmt018429
IRS990/OtherExpensesGrp/TotalAmt12683
IRS990/OtherExpensesGrp/TotalAmt2345
IRS990/OtherLiabilitiesGrp/BOYAmt0344568
IRS990/OtherLiabilitiesGrp/EOYAmt00
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt022042
IRS990/OtherSalariesAndWagesGrp/TotalAmt022042
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ProgramServicesAmt02709
IRS990/PayrollTaxesGrp/TotalAmt02709
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0SUSAN GENTILI
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1531390
IRS990/ProgramServiceRevenueGrp/Desc0CAREER SKILLS TRAINING
IRS990/ProgramServiceRevenueGrp/Desc1RENTAL INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0145000
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt179587
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0145000
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt179587
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt018752
IRS990/PYOtherExpensesAmt0127933
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0233670
IRS990/PYRevenuesLessExpensesAmt025385
IRS990/PYSalariesCompEmpBnftPaidAmt099104
IRS990/PYTotalExpensesAmt0227037
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0252422
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt010521
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0224587
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01442
IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt031
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt018752
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt014658
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt011311
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt03418
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt048170
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0224587
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0233670
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0230150
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0159973
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0244153
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt01092533
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt031
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt018752
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt014658
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt011311
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt03418
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt048170
IRS990ScheduleA/InvestmentIncomeCYPct00.04220
IRS990ScheduleA/InvestmentIncomePYPct00.04040
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.95780
IRS990ScheduleA/PublicSupportPY509Pct00.95960
IRS990ScheduleA/PublicSupportTotal509Amt01092533
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0224587
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0233670
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0230150
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0159973
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0244153
IRS990ScheduleA/Total509Grp/TotalAmt01092533
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0224618
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0252422
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0244808
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0171284
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0247571
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt01140703
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt00
IRS990ScheduleD/EquipmentGrp/DepreciationAmt053958
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt053958
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0214097
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt070862
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt011371
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt082233
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0273358
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt14600
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt2571974
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0NOTES RECEIVABLE
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1CONSTRUCTION IN PROGRESS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc2INTERCOMPANY BALANCES
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010321
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt010321
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0224618
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION ACCOUNTS FOR THE EFFECT OF ANY UNCERTAIN TAX POSITIONS BASED ON A "MORE LIKELY THAN NOT" THRESHOLD TO THE RECOGNITION OF THE TAX POSITIONS BEING SUSTAINED BASED ON THE TECHNICAL MERITS OF THE POSITION UNDER SCRUTINY BY THE APPLICABLE TAXING AUTHORITY. IF A TAX POSITION OR POSITIONS ARE DEEMED TO RESULT IN UNCERTAINTIES OF THOSE POSITIONS, THE UNRECOGNIZED TAX BENEFIT IS ESTIMATED BASED ON A "CUMULATIVE PROBABILITY ASSESSMENT" THAT AGGREGATES THE ESTIMATED TAX LIABILITY FOR ALL UNCERTAIN TAX POSITIONS. INTEREST AND PENALTIES ASSESSED, IF ANY, ARE ACCRUED AS INCOME TAX EXPENSE. THE ORGANIZATION HAS IDENTIFIED ITS TAX STATUS AS A TAX-EXEMPT ENTITY AND ITS DETERMINATION AS TO ITS INCOME BEING RELATED OR UNRELATED AS ITS ONLY SIGNIFICANT TAX POSITIONS. HOWEVER, THE ORGANIZATION HAS DETERMINED THAT SUCH TAX POSITIONS DO NOT RESULT IN AN UNCERTAINTY REQUIRING RECOGNITION. THE ORGANIZATION IS NOT CURRENTLY UNDER EXAMINATION BY ANY TAXING JURISDICTION. THE ORGANIZATION'S FEDERAL AND STATE TAX RETURNS ARE GENERALLY OPEN FOR EXAMINATION FOR THREE YEARS FOLLOWING THE DATE FILED.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt070862
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0849932
IRS990ScheduleD/TotalExpensesPerForm990Amt0214097
IRS990ScheduleD/TotalRevenuePerForm990Amt0224618
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0224618
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0214097
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt029000
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt0269465
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt05600
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt023349
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt09958
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0JAMES T CUDDY
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt0337372
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION RELIED ON SOUTH MIDDLESEX OPPORTUNITY COUNCIL, INC., A RELATED ORGANIZATION, THAT USED ONE OR MORE OF THE METHODS TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION.
IRS990ScheduleJ/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE J, PART I, LINE 3:
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0NO COMMITTEE HAS AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY; THEREFORE, THIS QUESTION IS NOT APPLICABLE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOTH THE CFO AND THE EXECUTIVE DIRECTOR REVIEW IN DETAIL THE FORM 990 PREPARED BY THE ORGANIZATIONS EXTERNAL ACCOUNTANTS. ONCE ALL COMMENTS HAVE BEEN ADDRESSED, A COPY OF THE FORM 990 IS POSTED ONLINE ON A SECURE SITE FOR THE BOARD TO REVIEW AND COMMENT. THE FORM 990 IS THEN REVIEWED BY THE AUDIT/FINANCE COMMITTEE. ONCE APPROVED BY THE AUDIT/FINANCE COMMITTEE, THE FINAL FORM 990 IS VOTED ON FOR APPROVAL BY THE FULL BOARD PRIOR TO ITS FILING WITH THE IRS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2ANY AND ALL CONFLICTS OF INTEREST ARE REQUIRED TO BE DISCLOSED THROUGHOUT THE YEAR ON A REAL-TIME BASIS. ON-GOING DISCUSSIONS ARE HELD WITH APPLICABLE PARTIES TO DISCLOSE ANY CONFLICTS OF INTEREST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. IN ADDITION, THE FORM 990 IS AVAILABLE VIA THE GUIDESTAR WEBSITE AND THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd11
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd21
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd31
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd41
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd51
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd61
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd71
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0SOUTH MIDDLESEX OPPORTUNITY COUNCIL INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt1SOUTH MIDDLESEX OPPORTUNITY COUNCIL INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt2SOUTH MIDDLESEX OPPORTUNITY COUNCIL INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt3SOUTH MIDDLESEX OPPORTUNITY COUNCIL INC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt4SOUTH MIDDLESEX OPPORTUNITY COUNCIL INC

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