Civic Intelligence

Young Audiences of Massachusetts Inc

990 • Fiscal year 2014 • EIN 04-6065276

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 11, 2015

89 South StreetRoom/Suite 601Boston, MA 02111

(617) 629-9262

Siviq Scores

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

Liabilities / Assets

37th percentile

0.01x

Higher debt load relative to assets than 37% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

34th percentile

0.01x

Higher debt load relative to revenue than 34% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

68th percentile

12%

Higher net margin than 68% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

47th percentile

$0

Higher top officer pay than 47% of similar nonprofits.

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

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Asset Growth

84th percentile

31%

Faster asset growth than 84% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

56th percentile

7.4%

Faster revenue growth than 56% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Assets

Up

$640,985

Up $150,949 (+31%) from 2013

Net Assets

Up

$633,447

Up $163,968 (+35%) from 2013

Liabilities

Down

$7,538

Down $13,019 (-63%) from 2013

Revenue

Up

$819,146

Up $56,094 (+7.4%) from 2013

Expenses

Down

$724,003

Down $67,274 (-8.5%) from 2013

Net Income

Up

$95,143

Up $123,368 (+437%) from 2013

Historical Trend

Balance Sheet Trend

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

$1.0M$500K$0Assets 2012: $472,922Liabilities 2012: $17,741Net Assets 2012: $455,1812012Assets 2013: $490,036Liabilities 2013: $20,557Net Assets 2013: $469,4792013Assets 2014: $640,985Liabilities 2014: $7,538Net Assets 2014: $633,4472014Assets 2015: $762,018Liabilities 2015: $21,187Net Assets 2015: $740,8312015Assets 2016: $580,172Liabilities 2016: $14,178Net Assets 2016: $565,9942016Assets 2017: $613,664Liabilities 2017: $12,105Net Assets 2017: $601,5592017Assets 2018: $652,892Liabilities 2018: $33,290Net Assets 2018: $619,6022018Assets 2019: $611,471Liabilities 2019: $18,312Net Assets 2019: $593,1592019Assets 2020: $589,215Liabilities 2020: $83,328Net Assets 2020: $505,8872020Assets 2021: $812,146Liabilities 2021: $164,366Net Assets 2021: $647,7802021Assets 2022: $774,178Liabilities 2022: $74,946Net Assets 2022: $699,2322022Assets 2023: $836,464Liabilities 2023: $92,276Net Assets 2023: $744,1882023Assets 2024: $737,998Liabilities 2024: $82,322Net Assets 2024: $655,6762024

Highlighted filing

2014

Assets$640,985
Liabilities$7,538
Net Assets$633,447

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2012: $611,789Expenses 2012: $637,006Net Income 2012: -$25,2172012Revenue 2013: $763,052Expenses 2013: $791,277Net Income 2013: -$28,2252013Revenue 2014: $819,146Expenses 2014: $724,003Net Income 2014: $95,1432014Revenue 2015: $845,461Expenses 2015: $740,311Net Income 2015: $105,1502015Revenue 2016: $622,958Expenses 2016: $785,463Net Income 2016: -$162,5052016Revenue 2017: $862,388Expenses 2017: $826,823Net Income 2017: $35,5652017Revenue 2018: $877,482Expenses 2018: $872,103Net Income 2018: $5,3792018Revenue 2019: $815,658Expenses 2019: $851,253Net Income 2019: -$35,5952019Revenue 2020: $625,843Expenses 2020: $719,521Net Income 2020: -$93,6782020Revenue 2021: $692,600Expenses 2021: $614,989Net Income 2021: $77,6112021Revenue 2022: $985,587Expenses 2022: $872,274Net Income 2022: $113,3132022Revenue 2023: $1,193,575Expenses 2023: $1,148,619Net Income 2023: $44,9562023Revenue 2024: $1,057,032Expenses 2024: $1,145,544Net Income 2024: -$88,5122024

Highlighted filing

2014

Revenue$819,146
Expenses$724,003
Net Income$95,143
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 11, 2015
Return Version
2013v4.0
Gross Receipts
$819,146
Mission and Program Overview

Mission

Our mission is to educate, inspire and empower the youth of massachusetts through the arts.

Initiate life-long involvement in the arts by making them integral to every child's education, regardless of the student's background, talents or special needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$383,361$445,734▲ $62,373
Cash and Non-Interest-Bearing Accounts$34,970$110,127▲ $75,157
Pledges and Grants Receivable$33,628$45,859▲ $12,231
Savings and Temporary Cash Investments$7,268$13,763▲ $6,495
Accounts Receivable$18,616$13,726▼ $4,890
Prepaid Expenses and Deferred Charges$6,777$6,175▼ $602
Land, Buildings, and Equipment, Net$5,416$5,601▲ $185
Total Assets$490,036$640,985▲ $150,949
Liabilities
Accounts Payable and Accrued Expenses$12,641$3,821▼ $8,820
Deferred Revenue$7,916$3,717▼ $4,199
Total Liabilities$20,557$7,538▼ $13,019
Net Assets / Fund Balance
Unrestricted Net Assets$154,755$266,954▲ $112,199
Permanently Rstr Net Assets$250,120$250,120→ $0
Temporarily Rstr Net Assets$64,604$116,373▲ $51,769
Total Net Assets Fund Balance$469,479$633,447▲ $163,968
Total Liabilities and Net Assets / Fund Balance$490,036$640,985▲ $150,949

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,601$10,426$16,027
Equipment-$3,791$3,791

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2013$300,120-▲ $57,673$57,673$250,120
2012$300,120-▲ $33,028$33,028$300,120
2011$300,120-▲ $57,080$57,080$300,120
2010$300,120-▲ $29,354$29,354$300,120
2009$300,120---$300,120
Compensation and Service Providers

Board Members and Trustees

NameTitle
Maryalice Sloan-howittPresident
Don CarlinDirector
Frank E DavisDirector
Jeremy CohenDirector
Marisa MurtaghDirector
Mary K EliotDirector
Sarah Leaf-herrmannDirector
Elizabeth AlizadehTreasurer
Laila FreedbergVice Preside
Nancy NizelVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$297,847
Program Service Revenue
$515,365
Investment Income
$5,934
Other Revenue
$0
All Other Contributions
$280,322
Change in Net Assets
$95,143

Audited Revenue Reconciliation

Revenue per Audited Statements
$819,146
Revenue Not Reported on Form 990
$20,868
Total Revenue per Audited Statements
$840,014
Total Revenue per Form 990
$819,146
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$540,112
Salaries, Compensation, and Employee Benefits$183,891
Total Fundraising Expense$21,648
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$33,553$146,150$4,188$183,891
Occupancy$15,903$8,370$3,627$27,900
Fees for Services Accounting$10,154$12,845$2,316$25,315
Payments to Affiliates$5,544$2,918$1,264$9,726
Advertising--$8,169$8,169
Depreciation Depletion-$6,816-$6,816
Office Expenses$3,695$1,945$843$6,483
Conferences and Meetings$6,448--$6,448
All Other Expenses$2,150$1,291$256$3,697
Insurance$464$2,066$106$2,636
Other Expenses$789$416$180$1,385
Fees for Services Management$561$296$128$985
Total Functional Expenses$517,923$184,432$21,648$724,003

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$724,003
Total Expenses per Audited Statements$724,003
Total Expenses per Form 990$724,003
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
No
Audit committee
Yes
Backup withholding compliance
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
Yes
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, Page 6, Part VI, Line 11B

The form 990 is reviewed by both the executive director and the treasurer prior to filing.

Form 990, Page 6, Part VI, Line 12C

The organization makes its conflict of interest policy available upon request.

Form 990, Page 6, Part VI, Line 15A

The board of directors approves the hiring of all new employees. The board also reviews the executive director's compensation and compares the director's compensation with other affiliates and salary surveys on a periodic basis.

Form 990, Page 6, Part VI, Line 18

The organization's financial statements are available for download from the massachusetts attorney general's website.

Form 990, Page 6, Part VI, Line 19

No documents available to the public

Filing and Contact Details

Filer

EIN
04-6065276
Phone
6176299262

Signing Officer

Name
Maryalice Sloan-howitt
Title
President
Phone
6176299262
Signed
2015-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Maryalice Sloan-howitt
Formed
1962
Legal Domicile
Ma
Voting Board Members
10
Independent Board Members
10
Employees
3

Preparer

Preparer
Irene Wachsler
Phone
7818833174
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

Net realized gains on investments 20,868

Financial Statement Notes

Schedule D, Page 3, Part X

Yama is exempt from federal and state income taxes under provisions of section 501(c)(3) of the u.s. Internal revenue code and similar state statutes. The accounting standard on accounting for uncertainty in income taxes addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements. Under that guidance, the organization may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by taxing authorities based on the technical merits of the position. Examples to tax positions include the tax-exempt status of the organization and various positions related to the potential sources of unrelated business taxable income (ubit). The tax benefits recognized in the financial statements from such a position are measured based on the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement. Unrelated business income, of which the organization had none for the years ending june 30, 2014 and 2013, would be subject to both federal and state income taxes. Consequently, the accompanying financial statements do not reflect any provision for income taxes. The orgranization's federal exempt organization income tax returns (form 990) for 2014, 2013 and 2012 are subject to examination by the irs, generally for three years after they were filed.

Schedule D, Page 4, Part XI, Line 2D

Net realized gains on investments 20,868

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

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IRS990/Form990PartVIISectionAGrp/TitleTxt4DIRECTOR
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IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01945
IRS990/OfficeExpensesGrp/ProgramServicesAmt03695
IRS990/OfficeExpensesGrp/TotalAmt06483
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt020868
IRS990/OtherExpensesGrp/Desc0PROGRAM SERVICES
IRS990/OtherExpensesGrp/Desc1SMALL EQUIPMENT PURCHASES
IRS990/OtherExpensesGrp/Desc2TELEPHONE
IRS990/OtherExpensesGrp/Desc3PAYROLL SERVICE FEES
IRS990/OtherExpensesGrp/FundraisingAmt0306
IRS990/OtherExpensesGrp/FundraisingAmt1265
IRS990/OtherExpensesGrp/FundraisingAmt2180
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0706
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt1613
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2416
IRS990/OtherExpensesGrp/ProgramServicesAmt0436158
IRS990/OtherExpensesGrp/ProgramServicesAmt11340
IRS990/OtherExpensesGrp/ProgramServicesAmt21164
IRS990/OtherExpensesGrp/ProgramServicesAmt3789
IRS990/OtherExpensesGrp/TotalAmt0436158
IRS990/OtherExpensesGrp/TotalAmt12352
IRS990/OtherExpensesGrp/TotalAmt22042
IRS990/OtherExpensesGrp/TotalAmt31385
IRS990/OtherInd0X
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt04188
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0146150
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt033553
IRS990/OtherSalariesAndWagesGrp/TotalAmt0183891
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/FundraisingAmt01264
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt02918
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt05544
IRS990/PaymentsToAffiliatesGrp/TotalAmt09726
IRS990/PermanentlyRstrNetAssetsGrp/BOYAmt0250120
IRS990/PermanentlyRstrNetAssetsGrp/EOYAmt0250120
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt033628
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt045859
IRS990/PoliciesReferenceChaptersInd0true
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06777
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06175
IRS990/PrincipalOfficerNm0MARYALICE SLOAN-HOWITT
IRS990/PriorPeriodAdjustmentsAmt07432
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0711190
IRS990/ProgramServiceRevenueGrp/Desc0ARTS IN EDUCATION
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0515365
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0515365
IRS990/ProgSrvcAccomActy2Grp/Desc0HEALING ARTS FOR KIDS - PROVIDES ASSEMBLY PROGRAMS, WORKSHOPS & RESIDENCIES FOR ACTUELY AND CHRNOICALLY ILL CHILDREN, PHYSICALLY AND EMOTIONALLY CHALLENGED CHILDREN AND OTHER SPECIAL EDUCATION POPULATIONS IN SCHOOLS, HOSPITAL SCHOOLS, HOSPITALS AND HOMELESS SHELTERS.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt050274
IRS990/ProgSrvcAccomActy2Grp/GrantAmt0102500
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt0103774
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt0155261
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt010732
IRS990/PYOtherExpensesAmt0593601
IRS990/PYProgramServiceRevenueAmt0597059
IRS990/PYRevenuesLessExpensesAmt0-28225
IRS990/PYSalariesCompEmpBnftPaidAmt0197676
IRS990/PYTotalExpensesAmt0791277
IRS990/PYTotalRevenueAmt0763052
IRS990/ReconcilationRevenueExpnssAmt095143
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt0709468
IRS990/SavingsAndTempCashInvstGrp/BOYAmt07268
IRS990/SavingsAndTempCashInvstGrp/EOYAmt013763
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt0297847
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt0155261
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt0132975
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt0225475
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt0214124
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt01025682
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt05934
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt010732
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt05780
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt08164
IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt06739
IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt037349
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt0521299
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt0607791
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt0459245
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt0489907
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt0536905
IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt02615147
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt05934
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt010732
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt05780
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt08164
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt06739
IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt037349
IRS990ScheduleA/InvestmentIncomeCYPct00.01000
IRS990ScheduleA/InvestmentIncomePYPct00.01000
IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct00.98980
IRS990ScheduleA/PublicSupportPY509Pct00.98810
IRS990ScheduleA/PublicSupportTotal509Amt03640829
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt0819146
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt0763052
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt0592220
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt0715382
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt0751029
IRS990ScheduleA/Total509Grp/TotalAmt03640829
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt0825080
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt0773784
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt0598000
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt0723546
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt0757768
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt03678178
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd0true
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0300120
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0250120
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt057673
IRS990ScheduleD/CYEndwmtFundGrp/OtherExpendituresAmt057673
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0300120
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0300120
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt033028
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/OtherExpendituresAmt033028
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0300120
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0300120
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt057080
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt057080
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0300120
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0300120
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt029354
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt029354
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0300120
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0300120
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd0false
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd0false
IRS990ScheduleD/EquipmentGrp/DepreciationAmt03791
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt03791
IRS990ScheduleD/ExpensesSubtotalAmt0724003
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt05601
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt010426
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt016027
IRS990ScheduleD/OtherRevenueAmt020868
IRS990ScheduleD/RevenueNotReportedAmt020868
IRS990ScheduleD/RevenueSubtotalAmt0819146
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0YAMA IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER PROVISIONS OF SECTION 501(C)(3) OF THE U.S. INTERNAL REVENUE CODE AND SIMILAR STATE STATUTES. THE ACCOUNTING STANDARD ON ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES ADDRESSES THE DETERMINATION OF WHETHER TAX BENEFITS CLAIMED OR EXPECTED TO BE CLAIMED ON A TAX RETURN SHOULD BE RECORDED IN THE FINANCIAL STATEMENTS. UNDER THAT GUIDANCE, THE ORGANIZATION MAY RECOGNIZE THE TAX BENEFIT FROM AN UNCERTAIN TAX POSITION ONLY IF IT IS MORE LIKELY THAN NOT THAT THE TAX POSITION WILL BE SUSTAINED ON EXAMINATION BY TAXING AUTHORITIES BASED ON THE TECHNICAL MERITS OF THE POSITION. EXAMPLES TO TAX POSITIONS INCLUDE THE TAX-EXEMPT STATUS OF THE ORGANIZATION AND VARIOUS POSITIONS RELATED TO THE POTENTIAL SOURCES OF UNRELATED BUSINESS TAXABLE INCOME (UBIT). THE TAX BENEFITS RECOGNIZED IN THE FINANCIAL STATEMENTS FROM SUCH A POSITION ARE MEASURED BASED ON THE LARGEST BENEFIT THAT HAS A GREATER THAN 50 PERCENT LIKELIHOOD OF BEING REALIZED UPON ULTIMATE SETTLEMENT. UNRELATED BUSINESS INCOME, OF WHICH THE ORGANIZATION HAD NONE FOR THE YEARS ENDING JUNE 30, 2014 AND 2013, WOULD BE SUBJECT TO BOTH FEDERAL AND STATE INCOME TAXES. CONSEQUENTLY, THE ACCOMPANYING FINANCIAL STATEMENTS DO NOT REFLECT ANY PROVISION FOR INCOME TAXES. THE ORGRANIZATION'S FEDERAL EXEMPT ORGANIZATION INCOME TAX RETURNS (FORM 990) FOR 2014, 2013 AND 2012 ARE SUBJECT TO EXAMINATION BY THE IRS, GENERALLY FOR THREE YEARS AFTER THEY WERE FILED.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1NET REALIZED GAINS ON INVESTMENTS 20,868
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/TotalBookValueLandBuildingsAmt05601
IRS990ScheduleD/TotalExpensesPerForm990Amt0724003
IRS990ScheduleD/TotalRevenuePerForm990Amt0819146
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0840014
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0724003
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS REVIEWED BY BOTH THE EXECUTIVE DIRECTOR AND THE TREASURER PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION MAKES ITS CONFLICT OF INTEREST POLICY AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS APPROVES THE HIRING OF ALL NEW EMPLOYEES. THE BOARD ALSO REVIEWS THE EXECUTIVE DIRECTOR'S COMPENSATION AND COMPARES THE DIRECTOR'S COMPENSATION WITH OTHER AFFILIATES AND SALARY SURVEYS ON A PERIODIC BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION'S FINANCIAL STATEMENTS ARE AVAILABLE FOR DOWNLOAD FROM THE MASSACHUSETTS ATTORNEY GENERAL'S WEBSITE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO DOCUMENTS AVAILABLE TO THE PUBLIC
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5NET REALIZED GAINS ON INVESTMENTS 20,868
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A

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