Civic Intelligence

Educational Foundation of the Massachusetts Society of Certified

990 • Fiscal year 2012 • EIN 04-6139571

May 01, 2011 to Apr 30, 2012 • Filed on Nov 08, 2012

Organization ProfileMASSCPAS.ORG
105 Chauncy Street 10th Flr02111-1726
Siviq Scores

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

Liabilities / Assets

83rd percentile

0.67x

Higher debt load relative to assets than 83% of similar nonprofits.

2012 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2012

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on this filing.

Source year 2012

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on this filing.

Source year 2012

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2012

Asset Growth

14th percentile

-9.4%

Faster asset growth than 14% of similar nonprofits.

2012 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2011 to 2012

Revenue Growth

Score unavailable

No value available

No valid filing value is available for this score.

Balance Sheet
Liabilities / Assets83rd percentile

Assets

Down

$357,320

Down $37,130 (-9.4%) from 2011

Net Assets

Up

$116,516

Up $4,988 (+4.5%) from 2011

Liabilities

Down

$240,804

Down $42,118 (-15%) from 2011

Revenue And Expenses
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

-

No earlier filing loaded for comparison.

Expenses

Down

$1,942,806

Down $57,349 (-2.9%) from 2011

Net Income

-

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth14th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2010: $398,741Liabilities 2010: $277,392Net Assets 2010: $121,3492010Assets 2011: $394,450Liabilities 2011: $282,922Net Assets 2011: $111,5282011Assets 2012: $357,320Liabilities 2012: $240,804Net Assets 2012: $116,5162012Assets 2013: $362,002Liabilities 2013: $241,699Net Assets 2013: $120,3032013Assets 2014: $362,078Liabilities 2014: $253,320Net Assets 2014: $108,7582014Assets 2015: $419,552Liabilities 2015: $319,754Net Assets 2015: $99,7982015Assets 2016: $391,259Liabilities 2016: $295,965Net Assets 2016: $95,2942016Assets 2017: $554,894Liabilities 2017: $447,240Net Assets 2017: $107,6542017Assets 2018: $572,330Liabilities 2018: $457,927Net Assets 2018: $114,4032018Assets 2019: $741,445Liabilities 2019: $487,862Net Assets 2019: $253,5832019Assets 2020: $658,592Liabilities 2020: $324,313Net Assets 2020: $334,2792020Assets 2021: $804,960Liabilities 2021: $315,875Net Assets 2021: $489,0852021Assets 2022: $1,277,822Liabilities 2022: $369,830Net Assets 2022: $907,9922022Assets 2023: $1,503,211Liabilities 2023: $351,842Net Assets 2023: $1,151,3692023Assets 2024: $1,584,488Liabilities 2024: $418,000Net Assets 2024: $1,166,4882024Assets 2025: $1,251,817Liabilities 2025: $238,421Net Assets 2025: $1,013,3962025

Highlighted filing

2012

Assets$357,320
Liabilities$240,804
Net Assets$116,516
Open 2012 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2010: $2,118,2832010Expenses 2011: $2,000,1552011Expenses 2012: $1,942,8062012Revenue 2013: $1,959,496Expenses 2013: $1,955,709Net Income 2013: $3,7872013Revenue 2014: $1,974,636Expenses 2014: $1,986,181Net Income 2014: -$11,5452014Revenue 2015: $1,949,089Expenses 2015: $1,958,049Net Income 2015: -$8,9602015Revenue 2016: $1,920,317Expenses 2016: $1,924,821Net Income 2016: -$4,5042016Revenue 2017: $1,825,827Expenses 2017: $1,813,467Net Income 2017: $12,3602017Revenue 2018: $1,950,011Expenses 2018: $1,943,262Net Income 2018: $6,7492018Revenue 2019: $2,145,015Expenses 2019: $2,005,835Net Income 2019: $139,1802019Revenue 2020: $2,046,558Expenses 2020: $1,965,862Net Income 2020: $80,6962020Revenue 2021: $1,452,303Expenses 2021: $1,297,497Net Income 2021: $154,8062021Revenue 2022: $2,006,323Expenses 2022: $1,587,416Net Income 2022: $418,9072022Revenue 2023: $2,334,844Expenses 2023: $2,091,467Net Income 2023: $243,3772023Revenue 2024: $2,614,154Expenses 2024: $2,601,985Net Income 2024: $12,1692024Revenue 2025: $2,477,819Expenses 2025: $2,643,898Net Income 2025: -$166,0792025

Highlighted filing

2012

Revenue-
Expenses$1,942,806
Net Income-
Open 2012 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2011 to Apr 30, 2012
Signed
Nov 8, 2012
Return Version
2011v1.2
Gross Receipts
$1,961,383
Mission and Program Overview

Mission

The mission of the mscpa's educational foundation is to inspire and support the next generation of cpas in massachusetts.

Major Activities

Activity 2
The grants program awarded 27 scholarships to students in the pursuit of an accounting degree. Seven grants were given to individuals to defray the costs of the cpa exam testing fees. The program sponsored the university of massachusetts, amherst "careers in management and accounting program" (camp) that introduced over 30 students of diverse ethnic backgrounds to the accounting profession.
Filing and Contact Details

Filer

EIN
04-6139571
Raw XML AppendixShowing 400 of 587 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/Activity2/Description0THE GRANTS PROGRAM AWARDED 27 SCHOLARSHIPS TO STUDENTS IN THE PURSUIT OF AN ACCOUNTING DEGREE. SEVEN GRANTS WERE GIVEN TO INDIVIDUALS TO DEFRAY THE COSTS OF THE CPA EXAM TESTING FEES. THE PROGRAM SPONSORED THE UNIVERSITY OF MASSACHUSETTS, AMHERST "CAREERS IN MANAGEMENT AND ACCOUNTING PROGRAM" (CAMP) THAT INTRODUCED OVER 30 STUDENTS OF DIVERSE ETHNIC BACKGROUNDS TO THE ACCOUNTING PROFESSION.
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IRS990ScheduleA/ThirtyThreePercntTestsCY5090X
IRS990ScheduleA/Total509/CurrentTaxYear01961105
IRS990ScheduleA/Total509/CurrentTaxYearMinus1Year01981586
IRS990ScheduleA/Total509/CurrentTaxYearMinus2Years02062402
IRS990ScheduleA/Total509/CurrentTaxYearMinus3Years02154327
IRS990ScheduleA/Total509/CurrentTaxYearMinus4Years01934689
IRS990ScheduleA/Total509/Total010094109
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYear01961383
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus1Year02006924
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus2Years02100071
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus3Years02200401
IRS990ScheduleA/TotalSupportTotal/CurrentTaxYearMinus4Years01980641
IRS990ScheduleA/TotalSupportTotal/Total010249420
IRS990/ScheduleBRequired00
IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation0THE INCOME TAXES TOPIC OF THE FASB ASC PRESCRIBES A RECOGNITION THRESHOLD AND MEASUREMENT ATTRIBUTE FOR FINANCIAL STATEMENT RECOGNITION AND MEASUREMENT OF A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN. MANAGEMENT OF THE ORGANIZATION HAS EVALUATED ITS UNCERTAIN TAX POSITIONS AND RELATED INCOME TAX CONTINGENCIES AND DOES NOT BELIEVE THAT ANY MATERIAL UNCERTAIN TAX POSITIONS EXIST.
IRS990ScheduleD/Form990ScheduleDPartXIV/Identifier0DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:
IRS990ScheduleD/Form990ScheduleDPartXIV/ReturnReference0PART X:
IRS990ScheduleD/OtherLiabilities/Amount020872
IRS990ScheduleD/OtherLiabilities/Description0DUE TO AFFILIATE - MSCPA - OPEN ACCOUNT
IRS990ScheduleD/TotalOfAmounts020872
IRS990ScheduleD/TotalOfBookValueLandBuildings00
IRS990ScheduleG/EventsInformation/CashPrizesEvent100
IRS990ScheduleG/EventsInformation/CharitableContributionsEvent107500
IRS990ScheduleG/EventsInformation/CharitableContributionsTotal07500
IRS990ScheduleG/EventsInformation/DirectExpenseSummaryEvents013589
IRS990ScheduleG/EventsInformation/GrossReceiptsEvent1021830
IRS990ScheduleG/EventsInformation/GrossReceiptsTotal021830
IRS990ScheduleG/EventsInformation/GrossRevenueEvent1014330
IRS990ScheduleG/EventsInformation/GrossRevenueTotalEvents014330
IRS990ScheduleG/EventsInformation/NameOfEvent10GOLF OUTING
IRS990ScheduleG/EventsInformation/NetIncomeSummary0741
IRS990ScheduleG/EventsInformation/NonCashPrizesEvent100
IRS990ScheduleG/EventsInformation/OtherDirectExpensesEvent103389
IRS990ScheduleG/EventsInformation/OtherDirectExpensesTotalEvents03389
IRS990ScheduleG/EventsInformation/RentFacilityCostsEvent1010200
IRS990ScheduleG/EventsInformation/RentFacilityCostsTotalEvents010200
IRS990ScheduleI/Form990ScheduleIPartIII/AmountOfCashGrant063200
IRS990ScheduleI/Form990ScheduleIPartIII/AmountOfCashGrant12800
IRS990ScheduleI/Form990ScheduleIPartIII/NumberOfRecipients027
IRS990ScheduleI/Form990ScheduleIPartIII/NumberOfRecipients17
IRS990ScheduleI/Form990ScheduleIPartIII/TypeOfGrant0SCHOLARSHIPS
IRS990ScheduleI/Form990ScheduleIPartIII/TypeOfGrant1CPA EXAM AWARDS
IRS990ScheduleI/Form990ScheduleIPartIV/Explanation0SCHEDULE I, PART I, LINE 2: THE BOARD OF DIRECTORS OF THE EDUCATIONAL FOUNDATION OF THE MSCPA REVIEWS THE PROGRAM AND APPROVES THE GRANT ON AN ANNUAL BASIS. THE FOUNDATION RECEIVES A REPORT FROM INDIVIDUAL GRANTEES AT THE END OF THE PROGRAM THAT SHOWS THAT THE GRANT HAS BEEN USED AS INTENDED. FOR INDIVIDUAL SCHOLARSHIPS, THE INDIVIDUAL'S QUALIFICATIONS ARE REVIEWED AND VERIFIED BEFORE AWARDING THE SCHOLARSHIP. EACH MAY, THE SOCIETY HOLDS A LOTTERY TO AWARD VOUCHERS IN THE AMOUNT OF $400 TO CANDIDATES PLANNING TO SIT FOR THE CPA EXAM AS A MASSACHUSETTS CANDIDATE. IN ORDER TO RECEIVE THE VOUCHER, THE CPA EXAM CANDIDATE MUST PRESENT A "NOTICE TO SCHEDULE" FROM CPA EXAM SERVICES AS EVIDENCE THAT HE/SHE HAS BEEN APPROVED TO SIT FOR THE EXAM DURING THE PERIOD OF MAY 1 TO APRIL 30.
IRS990ScheduleI/Form990ScheduleIPartIV/Identifier0PROCEDURE FOR MONITORING GRANTS IN THE U.S.:
IRS990ScheduleI/Form990ScheduleIPartIV/ReturnReference0PART I, LINE 2:
IRS990ScheduleI/NoGrantMoreThan50000X
IRS990ScheduleI/RecordsMaintained01
IRS990ScheduleJ/AnyNonFixedPayments00
IRS990ScheduleJ/CompBasedNetEarningsFilingOrg00
IRS990ScheduleJ/CompBasedNetEarningsRelateOrgs00
IRS990ScheduleJ/CompBasedOnRevenueOfFilingOrg00
IRS990ScheduleJ/CompBasedOnRevenueRelatedOrgs00

Document Assets

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Filings

Displayed year

2012 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$357,320
Liabilities
$240,804
Net assets
$116,516
Revenue
-
Expenses
$1,942,806
Net income
-
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.25$0.24$1.01$2.48$2.64$0.17
2024Detailed filing. Detailed filing data is available for this year.$1.58$0.42$1.17$2.61$2.60$0.01
2023Detailed filing. Detailed filing data is available for this year.$1.50$0.35$1.15$2.33$2.09$0.24
2022Detailed filing. Detailed filing data is available for this year.$1.28$0.37$0.91$2.01$1.59$0.42
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.32$0.49$1.45$1.30$0.15
2020Detailed filing. Detailed filing data is available for this year.$0.66$0.32$0.33$2.05$1.97$0.08
2019Detailed filing. Detailed filing data is available for this year.$0.74$0.49$0.25$2.15$2.01$0.14
2018Detailed filing. Detailed filing data is available for this year.$0.57$0.46$0.11$1.95$1.94$0.01
2017Detailed filing. Detailed filing data is available for this year.$0.55$0.45$0.11$1.83$1.81$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.39$0.30$0.10$1.92$1.92$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.42$0.32$0.10$1.95$1.96$0.01
2014Detailed filing. Detailed filing data is available for this year.$0.36$0.25$0.11$1.97$1.99$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.24$0.12$1.96$1.96$0.00
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.36$0.24$0.12$1.94
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.28$0.11$2.00
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.28$0.12$2.12
Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 2012 filings • 501(c)3 • $1M-$5M nonprofits