Civic Intelligence

Massachusetts Adolescent Sexual Offender Coalition

990 • Fiscal year 2024 • EIN 04-3477556

Jul 01, 2023 to Jun 30, 2024 • Filed on Dec 11, 2024

201 East StreetEasthampton, MA 01027

(413) 540-0712

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

69th percentile

0.02x

Higher debt load relative to assets than 69% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

69th percentile

0.02x

Higher debt load relative to revenue than 69% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

60th percentile

9.1%

Higher net margin than 60% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

89th percentile

$33,750

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 12.6% of source-year revenue.

2024 filings • 501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

67th percentile

14%

Faster asset growth than 67% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

79th percentile

39%

Faster revenue growth than 79% of similar nonprofits.

2024 filings • 501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Assets

Up

$181,782

Up $22,206 (+14%) from 2023

Net Assets

Up

$177,752

Up $24,333 (+16%) from 2023

Liabilities

Down

$4,030

Down $2,127 (-35%) from 2023

Revenue

Up

$267,518

Up $74,471 (+39%) from 2023

Expenses

Up

$243,185

Up $93,758 (+63%) from 2023

Net Income

Down

$24,333

Down $19,287 (-44%) from 2023

Historical Trend

Balance Sheet Trend

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

$300K$200K$100K$0Assets 2011: $11,461Liabilities 2011: $0Net Assets 2011: $11,4612011Assets 2012: $12,310Liabilities 2012: $0Net Assets 2012: $12,3102012Assets 2013: $26,522Liabilities 2013: $0Net Assets 2013: $26,5222013Assets 2014: $36,213Liabilities 2014: $0Net Assets 2014: $36,2132014Assets 2015: $44,247Liabilities 2015: $2,500Net Assets 2015: $41,7472015Assets 2016: $43,254Liabilities 2016: $0Net Assets 2016: $43,2542016Assets 2017: $45,560Liabilities 2017: $0Net Assets 2017: $45,5602017Assets 2018: $33,533Liabilities 2018: $0Net Assets 2018: $33,5332018Assets 2019: $33,454Liabilities 2019: $0Net Assets 2019: $33,4542019Assets 2020: $16,413Liabilities 2020: $0Net Assets 2020: $16,4132020Assets 2021: $78,815Liabilities 2021: $0Net Assets 2021: $78,8152021Assets 2022: $109,799Liabilities 2022: $0Net Assets 2022: $109,7992022Assets 2023: $159,576Liabilities 2023: $6,157Net Assets 2023: $153,4192023Assets 2024: $181,782Liabilities 2024: $4,030Net Assets 2024: $177,7522024Assets 2025: $217,060Liabilities 2025: $12,897Net Assets 2025: $204,1632025

Highlighted filing

2024

Assets$181,782
Liabilities$4,030
Net Assets$177,752

Operations Trend

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

$300K$200K$100K$0-$100KExpenses 2011: $135,1682011Expenses 2012: $143,7222012Revenue 2013: $164,118Expenses 2013: $149,906Net Income 2013: $14,2122013Revenue 2014: $173,976Expenses 2014: $164,285Net Income 2014: $9,6912014Revenue 2015: $169,362Expenses 2015: $163,828Net Income 2015: $5,5342015Revenue 2016: $180,458Expenses 2016: $178,951Net Income 2016: $1,5072016Revenue 2017: $166,285Expenses 2017: $163,979Net Income 2017: $2,3062017Revenue 2018: $179,125Expenses 2018: $191,152Net Income 2018: -$12,0272018Revenue 2019: $170,587Expenses 2019: $170,666Net Income 2019: -$792019Revenue 2020: $32,764Expenses 2020: $49,805Net Income 2020: -$17,0412020Revenue 2021: $182,554Expenses 2021: $120,152Net Income 2021: $62,4022021Revenue 2022: $161,665Expenses 2022: $130,681Net Income 2022: $30,9842022Revenue 2023: $193,047Expenses 2023: $149,427Net Income 2023: $43,6202023Revenue 2024: $267,518Expenses 2024: $243,185Net Income 2024: $24,3332024Revenue 2025: $282,232Expenses 2025: $255,821Net Income 2025: $26,4112025

Highlighted filing

2024

Revenue$267,518
Expenses$243,185
Net Income$24,333
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Dec 11, 2024
Return Version
2023v5.1
Gross Receipts
$267,518
Mission and Program Overview

Mission

The prevention of sexual abuse by educating professionals and public officials regarding best practices and the need for early and specialized intervention, assessment, treatment and management in the lives of sexually abusive children and youth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$153,306$173,319▲ $20,013
Accounts Receivable$1,350$2,539▲ $1,189
Total Assets$159,576$181,782▲ $22,206
Other Assets Total$4,920$5,924▲ $1,004
Liabilities
Other Liabilities$5,900$2,450▼ $3,450
Accounts Payable and Accrued Expenses$257$1,580▲ $1,323
Total Liabilities$6,157$4,030▼ $2,127
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$153,419$177,752▲ $24,333
Total Net Assets Fund Balance$153,419$177,752▲ $24,333
Total Liabilities and Net Assets / Fund Balance$159,576$181,782▲ $22,206

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$5,924--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Joan TabachnickOut Going Executive DirectorPT$33,750$33,750
Meagan BossongIncoming Executive DirectorPT$15,698$15,698

Board Members and Trustees

NameTitle
Jean L GradyCo-chair
Ryan ShieldsVice Chair
Ariel BermanDirector
Damen KeltonDirector
Emily MocerinoDirector
Heidi Sue LeboeufDirector
Kevin CreedenDirector
Lynn SanfordDirector
Rachel KingDirector
Rachel PortnoyDirector
Stephanie TabashneckDirector
Thomas SchiffDirector
Charda DavisCo-clerk
Tanya SnyderCo-clerk
Jeff ButtsTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$120,626
Program Service Revenue
$146,892
Investment Income
$0
Other Revenue
$0
All Other Contributions
$120,626
Change in Net Assets
$24,333
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$188,669
Salaries, Compensation, and Employee Benefits$54,516
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Conferences and Meetings$68,991$831-$69,822
Other Salaries and Wages$49,448--$49,448
Other Expenses$6,329$3-$6,332
Payroll Taxes$3,853--$3,853
Insurance$3,629--$3,629
Travel$286$2,015-$2,301
Other Employee Benefits$1,215--$1,215
Office Expenses$648$412-$1,060
Fees for Services Accounting-$726-$726
Occupancy$114--$114
Total Functional Expenses$235,435$7,750$0$243,185
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Revenue$1,250
Scholarship Funds Held in Trust$1,200
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Management duties delegation Part VI line 3

Masoc is related to new england adolescent research institute inc (neari) through common management. Neari pays and receives funds on masocs behalf and therefore holds funds in trust for masoc.

Form 990 governing body review Part VI line 11

The president and treasurer review the tax returns for completeness prior to submission.

Form 990 availability to public Part VI line 18

The public may review public documents upon written request or as available on the states website.

Governing documents etc available to public Part VI line 19

The public may review governing documents by written request.

Filing and Contact Details

Filer

Filer Name
Masoc Inc
EIN
04-3477556
Address
201 EAST STREET, EASTHAMPTON, MA 01027

Signing Officer

Name
Jeff Butts
Title
Treasurer
Phone
4135400712
Signed
2024-12-11
Discuss with paid preparer
Yes

Organization Details

Formed
1998
Legal Domicile
Ma
Voting Board Members
15
Independent Board Members
15
Employees
0
Volunteers
15

Preparer

Firm
Accountaides Inc
Address
425 UNION STREET BOX 2, West Springfield, MA 01089
Preparer
Theresa H Robertson
Phone
4137393411
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IRS990/MissionDesc0THE PREVENTION OF SEXUAL ABUSE BY EDUCATING PROFESSIONALS AND PUBLIC OFFICIALS REGARDING BEST PRACTICES AND THE NEED FOR EARLY AND SPECIALIZED INTERVENTION, ASSESSMENT, TREATMENT AND MANAGEMENT IN THE LIVES OF SEXUALLY ABUSIVE CHILDREN AND YOUTH.
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IRS990ScheduleC/MailingsMembersInd0false
IRS990ScheduleC/MediaAdvertisementsInd0false
IRS990ScheduleC/NotDescribedSection501c3Ind0false
IRS990ScheduleC/OtherActivitiesInd0false
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IRS990ScheduleC/RalliesDemonstrationsInd0false
IRS990ScheduleC/VolunteersInd0true
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IRS990ScheduleD/OtherAssetsOrgGrp/Desc0CASH HELD IN TRUST BY NEARI
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1PREPAID EXPENSE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01250
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11200
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED REVENUE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1SCHOLARSHIP FUNDS HELD IN TRUST
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MASOC IS RELATED TO NEW ENGLAND ADOLESCENT RESEARCH INSTITUTE INC (NEARI) THROUGH COMMON MANAGEMENT. NEARI PAYS AND RECEIVES FUNDS ON MASOCS BEHALF AND THEREFORE HOLDS FUNDS IN TRUST FOR MASOC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE PRESIDENT AND TREASURER REVIEW THE TAX RETURNS FOR COMPLETENESS PRIOR TO SUBMISSION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PUBLIC MAY REVIEW PUBLIC DOCUMENTS UPON WRITTEN REQUEST OR AS AVAILABLE ON THE STATES WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE PUBLIC MAY REVIEW GOVERNING DOCUMENTS BY WRITTEN REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Management duties delegation Part VI line 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990 governing body review Part VI line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990 availability to public Part VI line 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Governing documents etc available to public Part VI line 19
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0NEW ENGLAND ADOLESCENT RESEARC
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0042883771
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0170B1A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MA
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOOL
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0HOLYOKE
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IRS990/StatesWhereCopyOfReturnIsFldCd0MA
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IRS990/SubjectToProxyTaxInd0false
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IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0159576
IRS990/TotalAssetsEOYAmt0181782

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.17$0.13$2.04$2.82$2.56$0.26
2024Detailed filing. Detailed filing data is available for this year.$1.82$0.04$1.78$2.68$2.43$0.24
2023Detailed filing. Detailed filing data is available for this year.$1.60$0.06$1.53$1.93$1.49$0.44
2022Detailed filing. Detailed filing data is available for this year.$1.10$0.00$1.10$1.62$1.31$0.31
2021Detailed filing. Detailed filing data is available for this year.$0.79$0.00$0.79$1.83$1.20$0.62
2020Detailed filing. Detailed filing data is available for this year.$0.16$0.00$0.16$0.33$0.50$0.17
2019Summary only. Only limited summary data is available for this year.$0.33$0.00$0.33$1.71$1.71$0.00
2018Detailed filing. Detailed filing data is available for this year.$0.34$0.00$0.34$1.79$1.91$0.12
2017Detailed filing. Detailed filing data is available for this year.$0.46$0.00$0.46$1.66$1.64$0.02
2016Detailed filing. Detailed filing data is available for this year.$0.43$0.00$0.43$1.80$1.79$0.02
2015Detailed filing. Detailed filing data is available for this year.$0.44$0.03$0.42$1.69$1.64$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.00$0.36$1.74$1.64$0.10
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.00$0.27$1.64$1.50$0.14
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.12$0.00$0.12$1.44
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.11$0.00$0.11$1.35
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2024 filings • 501(c)3 • <$500k nonprofits