Civic Intelligence

Mahopac Teachers Association

EIN 14-1628255 • 501(c)9 • Baldwin Place, NY

Profile

Provides supplemental health benefits

PO Box 656Baldwin Place, NY 10505

mtabenefitfund.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.68x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

87th percentile

0.22x

Higher debt load relative to revenue than 87% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2025

Net Margin

51st percentile

3.0%

Higher net margin than 51% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

67th percentile

$8,297

Higher top officer pay than 67% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

501(c)9 • $1M-$5M nonprofits • Source year 2025

Asset Growth

34th percentile

-5.3%

Faster asset growth than 34% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

61st percentile

9.7%

Faster revenue growth than 61% of similar nonprofits.

501(c)9 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$386,504

Down $113,068 (-23%) from 2023

Liabilities

Up

$316,656

Up $58,771 (+23%) from 2023

Net Assets

Down

$69,848

Down $171,839 (-71%) from 2023

Revenue

Down

$1,052,290

Down $24,600 (-2.3%) from 2023

Expenses

Down

$1,138,251

Down $63,694 (-5.3%) from 2023

Net Income

Up

-$85,961

Up $39,094 (+31%) from 2023

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2010: $2,250,453Liabilities 2010: $221,496Net Assets 2010: $2,028,9572010Assets 2011: $2,676,416Liabilities 2011: $359,260Net Assets 2011: $2,317,1562011Assets 2012: $2,221,463Liabilities 2012: $287,591Net Assets 2012: $1,933,8722012Assets 2013: $1,462,606Liabilities 2013: $192,290Net Assets 2013: $1,270,3162013Assets 2014: $1,558,696Liabilities 2014: $287,015Net Assets 2014: $1,271,6812014Assets 2015: $1,488,885Liabilities 2015: $268,044Net Assets 2015: $1,220,8412015Assets 2016: $1,358,547Liabilities 2016: $297,356Net Assets 2016: $1,061,1912016Assets 2017: $992,800Liabilities 2017: $249,551Net Assets 2017: $743,2492017Assets 2018: $872,454Liabilities 2018: $208,048Net Assets 2018: $664,4062018Assets 2019: $691,531Liabilities 2019: $9,338Net Assets 2019: $682,1932019Assets 2020: $732,111Liabilities 2020: $159,036Net Assets 2020: $573,0752020Assets 2022: $465,606Liabilities 2022: $89,158Net Assets 2022: $376,4482022Assets 2023: $499,572Liabilities 2023: $257,885Net Assets 2023: $241,6872023Assets 2024: $386,504Liabilities 2024: $316,656Net Assets 2024: $69,8482024

Highlighted filing

2024

Assets$386,504
Liabilities$316,656
Net Assets$69,848

Operations Trend

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

$1.5M$1.0M$500K$0-$500K-$1.0MExpenses 2010: $1,008,2292010Revenue 2011: $1,293,980Expenses 2011: $1,010,362Net Income 2011: $283,6182011Expenses 2012: $1,328,9342012Revenue 2013: $385,511Expenses 2013: $1,001,350Net Income 2013: -$615,8392013Revenue 2014: $1,047,510Expenses 2014: $1,027,620Net Income 2014: $19,8902014Revenue 2015: $1,012,942Expenses 2015: $1,053,441Net Income 2015: -$40,4992015Revenue 2016: $965,165Expenses 2016: $1,116,924Net Income 2016: -$151,7592016Revenue 2017: $888,012Expenses 2017: $1,170,031Net Income 2017: -$282,0192017Revenue 2018: $1,045,613Expenses 2018: $1,126,993Net Income 2018: -$81,3802018Revenue 2019: $1,068,825Expenses 2019: $1,257,216Net Income 2019: -$188,3912019Revenue 2020: $1,035,432Expenses 2020: $1,160,697Net Income 2020: -$125,2652020Revenue 2022: $1,050,289Expenses 2022: $1,203,721Net Income 2022: -$153,4322022Revenue 2023: $1,076,890Expenses 2023: $1,201,945Net Income 2023: -$125,0552023Revenue 2024: $1,052,290Expenses 2024: $1,138,251Net Income 2024: -$85,9612024

Highlighted filing

2024

Revenue$1,052,290
Expenses$1,138,251
Net Income-$85,961

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.39$0.32$0.07$1.05$1.14$0.09
2023Summary only. Only limited summary data is available for this year.$0.50$0.26$0.24$1.08$1.20$0.13
2022Summary only. Only limited summary data is available for this year.$0.47$0.09$0.38$1.05$1.20$0.15
2020Summary only. Only limited summary data is available for this year.$0.73$0.16$0.57$1.04$1.16$0.13
2019Summary only. Only limited summary data is available for this year.$0.69$0.01$0.68$1.07$1.26$0.19
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.87$0.21$0.66$1.05$1.13$0.08
2017Summary only. Only limited summary data is available for this year.$0.99$0.25$0.74$0.89$1.17$0.28
2016Detailed filing. Detailed filing data is available for this year.$1.36$0.30$1.06$0.97$1.12$0.15
2015Detailed filing. Detailed filing data is available for this year.$1.49$0.27$1.22$1.01$1.05$0.04
2014Summary only. Only limited summary data is available for this year.$1.56$0.29$1.27$1.05$1.03$0.02
2013Summary only. Only limited summary data is available for this year.$1.46$0.19$1.27$0.39$1.00$0.62
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.22$0.29$1.93$1.33
2011Summary only. Only limited summary data is available for this year.$2.68$0.36$2.32$1.29$1.01$0.28
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.25$0.22$2.03$1.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 5, 2025
Return Version
2023v6.0
Gross Receipts
$1,332,756
Mission and Program Overview

Mission

To provide health and welfare benefits to it's eligible participants

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$361,684$338,445▼ $23,239
Rtn Earn Endowment Incm Other Fnds$241,687$69,848▼ $171,839
Cash and Non-Interest-Bearing Accounts$136,789$35,899▼ $100,890
Savings and Temporary Cash Investments-$6,171-
Accounts Receivable$1,099$0▼ $1,099
Other Notes and Loans Receivable, Net-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Land, Buildings, and Equipment, Net-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Prepaid Expenses and Deferred Charges-$0-
Total Assets$499,572$386,504▼ $113,068
Other Assets Total-$5,989-
Liabilities
Other Liabilities-$176,194-
Deferred Revenue$243,697$84,493▼ $159,204
Accounts Payable and Accrued Expenses$14,188$55,969▲ $41,781
Total Liabilities$257,885$316,656▲ $58,771
Net Assets / Fund Balance
Total Net Assets Fund Balance$241,687$69,848▼ $171,839
Total Liabilities and Net Assets / Fund Balance$499,572$386,504▼ $113,068
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Charles JensenChairpersonPT$8,094$8,094
Kelly KischakChairpersonPT$5,281$5,281
Kevin FinnertyFMR.ChairpersonPT$4,007$4,007
Andrea TuccilloTrusteePT$3,238$3,238
Eileen ClementsTrusteePT$3,238$3,238
Kate LegeretTrusteePT$3,238$3,238
Lisa TornambeTrusteePT$3,238$3,238
Tara DelmonacoTrusteePT$3,238$3,238
Tracey CaseyTrusteePT$3,238$3,238
James MelvilleTrusteePT$2,597$2,597
Jacqueline LividiniTrusteePT$1,603$1,603
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,025,605
Investment Income
$-7,104
Other Revenue
$33,789
Change in Net Assets
$-85,961

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,049,899
Revenue Not Reported on Financial Statements
$2,391
Revenue Not Reported on Form 990
$18,685
Total Revenue per Audited Statements
$1,068,584
Total Revenue per Form 990
$1,052,290
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$102,001
Salaries, Compensation, and Employee Benefits$44,439
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Benefits to Members---$991,811
Current Officers, Directors, Trustees, and Key Employees---$44,439
Fees for Services Accounting---$41,500
Fees for Services Other---$40,734
Office Expenses---$9,301
Fees for Services Legal---$5,500
Fees for Service Investment Mgmnt Fees---$2,391
Conferences and Meetings---$1,525
Insurance---$1,050
Total Functional Expenses$0$0$0$1,138,251

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$1,138,251
Expenses per Audited Statements$1,064,229
Total Expenses per Audited Statements$1,064,229
Expenses Not Reported on Financial Statements$74,022
Other Expense Adjustments$71,631
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
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Benefit Obligations$176,194
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
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
No

Governance Explanations

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

Federal Form 990 is reviewed and approved by the Trustees BEFORE FILING.

Form 990, Part VI, Section C, Line 19

The governing documents and financial statements are available upon request for examination at the fund's office.

Filing and Contact Details

Filer

Filer Name
Mahopac Teachers Association Benefit Fun
EIN
14-1628255
Phone
8455437415
Address
PO Box 656, Baldwin Place, NY 10505

Signing Officer

Name
Charles Jensen
Title
Chairperson
Signed
2025-05-05
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charles Jensen
Formed
1981
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
0
Employees
0

Preparer

Firm
Gould Kobrick & Schlapp PC
Address
192 Lexington Ave Ste 700, New York, NY 10016
Preparer
Steven T Schlapp
Phone
2125649451
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

The organization's process for overseeing the audit of its financial statements and for its selection of an independent accountant has not changed from the prior year.

Financial Statement Notes

Part XII, Line 4B: Other revenue amounts included on 990 but not included in F/S

Change in benefit obligation $71631

Raw XML AppendixShowing 400 of 426 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/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE HEALTH AND WELFARE BENEFITS TO IT'S ELIGIBLE PARTICIPANTS
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0241687
IRS990/NetAssetsOrFundBalancesEOYAmt069848
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IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0-13002
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
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IRS990/NetUnrlzdGainsLossesInvstAmt018685
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/TotalAmt00
IRS990/OfficeExpensesGrp/TotalAmt09301
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt05989
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IRS990/OtherLiabilitiesGrp/EOYAmt0176194
IRS990/OtherRevenueMiscGrp/BusinessCd0525100
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt133189
IRS990/OtherRevenueTotalAmt033789
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IRS990/PartialLiquidationInd0false
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IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt00
IRS990/PrincipalOfficerNm0CHARLES JENSEN
IRS990/PriorPeriodAdjustmentsAmt0-104563
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0525100
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IRS990/ProgramServiceRevenueGrp/Desc0EMPLOYER CONTRIBUTIONS
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1312697
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1312697
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYBenefitsPaidToMembersAmt01100945
IRS990/PYInvestmentIncomeAmt06433
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IRS990/PYOtherExpensesAmt063436
IRS990/PYProgramServiceRevenueAmt01070457
IRS990/PYRevenuesLessExpensesAmt0-125055
IRS990/PYSalariesCompEmpBnftPaidAmt037564
IRS990/PYTotalExpensesAmt01201945
IRS990/PYTotalRevenueAmt01076890
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
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IRS990/ReconcilationRevenueExpnssAmt0-85961
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0241687
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt069848
IRS990/SavingsAndTempCashInvstGrp/EOYAmt06171
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt074022
IRS990ScheduleD/ExpensesSubtotalAmt01064229
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt02391
IRS990ScheduleD/InvestmentExpensesNotIncldAmt02391
IRS990ScheduleD/NetUnrealizedGainsInvstAmt018685
IRS990ScheduleD/OtherExpensesNotIncludedAmt071631
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0176194
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0BENEFIT OBLIGATIONS
IRS990ScheduleD/RevenueNotReportedAmt018685
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt02391
IRS990ScheduleD/RevenueSubtotalAmt01049899
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Change in benefit obligation $71631
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part XII, Line 4b: Other revenue amounts included on 990 but not included in F/S
IRS990ScheduleD/TotalExpensesPerForm990Amt01138251
IRS990ScheduleD/TotalLiabilityAmt0176194
IRS990ScheduleD/TotalRevenuePerForm990Amt01052290
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01068584
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01064229
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Federal Form 990 is reviewed and approved by the Trustees BEFORE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST FOR EXAMINATION AT THE FUND'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION'S PROCESS FOR OVERSEEING THE AUDIT OF ITS FINANCIAL STATEMENTS AND FOR ITS SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part XII, Line 2c
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IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt1MAHOPAC CENTRAL SCHOOL DISTRICT
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C5
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd1NY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0REPRESENT MEMBERS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt1CONTRIBUTING EMPLOYER
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0421 GALDWIN PLACE ROAD
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MAHOPAC
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IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd010541
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IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
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IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsEOYAmt0386504
IRS990/TotalAssetsGrp/BOYAmt0499572
IRS990/TotalAssetsGrp/EOYAmt0386504
IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt00
IRS990/TotalFunctionalExpensesGrp/TotalAmt01138251
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0257885
IRS990/TotalLiabilitiesEOYAmt0316656
IRS990/TotalLiabilitiesGrp/BOYAmt0257885
IRS990/TotalLiabilitiesGrp/EOYAmt0316656
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0241687
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt069848
IRS990/TotalProgramServiceRevenueAmt01025605
IRS990/TotalReportableCompFromOrgAmt041010
IRS990/TotalRevenueGrp/ExclusionAmt0-7104
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01059394
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01052290
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0499572
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0386504
IRS990/TravelGrp/TotalAmt00
IRS990/TypeOfOrganizationTrustInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO Box 656
IRS990/USAddress/CityNm0Baldwin Place
IRS990/USAddress/StateAbbreviationCd0NY
IRS990/USAddress/ZIPCd010505
IRS990/VotingMembersGoverningBodyCnt010
IRS990/VotingMembersIndependentCnt00
IRS990/WebsiteAddressTxt0MTABENEFITFUND.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z

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