Civic Intelligence

The Cambodian Mutual Assistance Association of Greater Lowell Inc.

990 • Fiscal year 2014 • EIN 22-2553560

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

465 School Street01851

(978) 454-6200

Siviq Scores

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

Liabilities / Assets

58th percentile

0.18x

Higher debt load relative to assets than 58% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Liabilities / Revenue

76th percentile

0.49x

Higher debt load relative to revenue than 76% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Net Margin

61st percentile

6.9%

Higher net margin than 61% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Top Officer Pay

54th percentile

$70,325

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 17.4% of source-year revenue.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2014

Asset Growth

49th percentile

1.8%

Faster asset growth than 49% of similar nonprofits.

2014 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Up

$1,123,081

Up $19,904 (+1.8%) from 2013

Net Assets

Up

$926,491

Up $27,776 (+3.1%) from 2013

Liabilities

Down

$196,590

Down $7,872 (-3.9%) from 2013

Revenue

$404,090

No earlier filing loaded for comparison.

Expenses

Down

$376,314

Down $88,763 (-19%) from 2013

Net Income

$27,776

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,167,234Liabilities 2011: $48,768Net Assets 2011: $1,118,4662011Assets 2012: $1,116,244Liabilities 2012: $66,937Net Assets 2012: $1,049,3072012Assets 2013: $1,103,177Liabilities 2013: $204,462Net Assets 2013: $898,7152013Assets 2014: $1,123,081Liabilities 2014: $196,590Net Assets 2014: $926,4912014Assets 2015: $1,155,618Liabilities 2015: $196,417Net Assets 2015: $959,2012015Assets 2016: $1,159,965Liabilities 2016: $187,239Net Assets 2016: $972,7262016Assets 2017: $1,172,047Liabilities 2017: $179,993Net Assets 2017: $992,0542017Assets 2018: $1,395,205Liabilities 2018: $172,048Net Assets 2018: $1,223,1572018Assets 2019: $1,463,391Liabilities 2019: $169,664Net Assets 2019: $1,293,7272019Assets 2020: $1,739,622Liabilities 2020: $194,509Net Assets 2020: $1,545,1132020Assets 2021: $2,052,933Liabilities 2021: $178,095Net Assets 2021: $1,874,8382021Assets 2022: $1,952,570Liabilities 2022: $162,282Net Assets 2022: $1,790,2882022Assets 2023: $2,274,927Liabilities 2023: $155,449Net Assets 2023: $2,119,4782023Assets 2024: $2,308,614Liabilities 2024: $151,210Net Assets 2024: $2,157,4042024

Highlighted filing

2014

Assets$1,123,081
Liabilities$196,590
Net Assets$926,491

Operations Trend

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

$2.0M$1.5M$1.0M$500K$0-$500KExpenses 2011: $700,1932011Expenses 2012: $605,6172012Expenses 2013: $465,0772013Revenue 2014: $404,090Expenses 2014: $376,314Net Income 2014: $27,7762014Revenue 2015: $376,582Expenses 2015: $343,872Net Income 2015: $32,7102015Revenue 2016: $391,693Expenses 2016: $378,168Net Income 2016: $13,5252016Revenue 2017: $493,644Expenses 2017: $474,316Net Income 2017: $19,3282017Revenue 2018: $743,001Expenses 2018: $511,898Net Income 2018: $231,1032018Revenue 2019: $649,889Expenses 2019: $579,237Net Income 2019: $70,6522019Revenue 2020: $898,334Expenses 2020: $649,765Net Income 2020: $248,5692020Revenue 2021: $1,357,595Expenses 2021: $1,042,145Net Income 2021: $315,4502021Revenue 2022: $1,030,017Expenses 2022: $1,271,164Net Income 2022: -$241,1472022Revenue 2023: $1,499,677Expenses 2023: $1,177,491Net Income 2023: $322,1862023Revenue 2024: $1,519,262Expenses 2024: $1,492,968Net Income 2024: $26,2942024

Highlighted filing

2014

Revenue$404,090
Expenses$376,314
Net Income$27,776
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 11, 2015
Return Version
2013v4.0
Gross Receipts
$427,224
Mission and Program Overview

Mission

The cambodian mutual assistance association is dedicated to improving the quality of life for cambodian americans and other minorities and economically disadvantaged persons in lowell through educational, cultural, economic and social programs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$468,145$582,271▲ $114,126
Savings and Temporary Cash Investments$223,403$95,962▼ $127,441
Cash and Non-Interest-Bearing Accounts$2,291$49,260▲ $46,969
Accounts Receivable$16,582$18,499▲ $1,917
Prepaid Expenses and Deferred Charges$5,006$5,006→ $0
Total Assets$1,103,177$1,123,081▲ $19,904
Other Assets Total$387,750$372,083▼ $15,667
Liabilities
Mortgage Notes Payable Secured by Investment Property$197,389$190,882▼ $6,507
Accounts Payable and Accrued Expenses$2,817$2,924▲ $107
Other Liabilities$4,256$2,784▼ $1,472
Total Liabilities$204,462$196,590▼ $7,872
Net Assets / Fund Balance
Unrestricted Net Assets$888,470$904,091▲ $15,621
Temporarily Rstr Net Assets$10,245$22,400▲ $12,155
Total Net Assets Fund Balance$898,715$926,491▲ $27,776
Total Liabilities and Net Assets / Fund Balance$1,103,177$1,123,081▲ $19,904

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$332,350$14,064$346,414
Other Land Buildings$135,488$3,104$138,592
Land$100,000-$100,000
Leasehold Improvements$13,566$12,500$26,066
Equipment$867$19,758$20,625
Other Assets Org$372,083--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Rasy R anExecutive Director (former)FT$62,216$8,109$70,325

Board Members and Trustees

NameTitle
Bopha MalonePresident
Evan B HornVice President
Brandon EangDirector
James ThawnghmungDirector
Vichtcha KongDirector
Virak UyDirector
Sovanna PouvExecutive Director
Metrey KeoSecretary
Jo-ann AlmarazTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$330,187
Program Service Revenue
$25,343
Investment Income
$1,745
Other Revenue
$46,815
All Other Contributions
$201,563
Change in Net Assets
$27,776

Audited Revenue Reconciliation

Revenue per Audited Statements
$427,224
Revenue Not Reported on Financial Statements
$-23,134
Revenue Not Reported on Form 990
$30,000
Other Revenue Adjustments
$-23,134
Total Revenue per Audited Statements
$457,224
Total Revenue per Form 990
$404,090
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$225,120
Other Expenses$151,194
Total Fundraising Expense$1,779
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$70,353$74,352-$144,705
Occupancy-$54,762-$54,762
Current Officers, Directors, Trustees, and Key Employees-$49,408-$49,408
Payroll Taxes$7,368$14,610-$21,978
Fees for Services Other$12,768$5,546-$18,314
Depreciation Depletion-$12,285-$12,285
Other Employee Benefits$8,211$818-$9,029
Interest-$8,595-$8,595
Office Expenses-$8,239$247$8,486
Fees for Services Legal-$6,304-$6,304
Insurance-$5,079-$5,079
Fees for Services Accounting-$5,000-$5,000
Travel$4,341$15-$4,356
Advertising-$1,950-$1,950
Other Expenses$15,531$2,355$1,532$1,532
All Other Expenses$1,257--$1,257
Total Functional Expenses$119,829$254,706$1,779$376,314

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$429,448
Expenses per Audited Statements$376,314
Total Expenses per Form 990$376,314
Expenses Not Reported on Form 990$53,134
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$20,709
Fundraising Direct Expenses$7,467
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$34,074$14,329$397$13,932
Total Events$34,074$14,329$7,467$6,862
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Line of Credit$2,784
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
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, Part VI, Section B, Line 11

Prior to its being filed, the form 990 is reviewed by the executive committee. Once the return has been approved by the executive committee it is presented to the full board of directors.

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

The organization sends out a questionnaire annually to determine the independence of its board of directors and other appropriate parties and to review for the presence of any conflicts of interest.

Form 990, Part VI, Section B, Line 15

Compensation for the organization's executive director is reviewed and approved by its board members on an annual basis and any increases are based on performance and the economic state of the organization.

Form 990, Part VI, Section C, Line 18

Form 1023 and 990 are made available to the public upon request at the organization's business address.

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy and financial statements are made available to the public upon request at the organization's business address.

Filing and Contact Details

Filer

EIN
22-2553560
Phone
9784546200

Signing Officer

Name
Bopha Malone
Title
President
Phone
9784546200
Signed
2015-02-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bopha Malone
Formed
1984
Legal Domicile
Ma
Voting Board Members
8
Independent Board Members
8
Employees
13
Volunteers
6

Preparer

Preparer
Richard B Dionne
Phone
9784522500
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 3

The organization ceased their indidivual development account (ida) and their elder program due to governmental contracts ending.

Financial Statement Notes

PART X, LINE 2:

The association, incorporated under chapter 180 of the massachusetts general laws as a tax exempt entity, has been granted tax-exempt status under internal revenue code section 501(c)(3), and is, therefore, generally exempt from federal and state income taxes. Accordingly, no provision for income taxes has been included in the accompanying financial statements. The association is required by asc 740-10, "income taxes", to evaluate and disclose tax positions that could have an effect on the organization's financial statements. The association reports its activities to the internal revenue service and to the commonwealth of massachusetts on an annual basis. These informational returns are generally subject to audit and review by the governmental agencies for a period of three years after filing. Substantially all of the association's income, expenditures and activities relate to its exempt purpose, therefore, management has determined that the association is not subject to unrelated business income taxes and will continue to qualify as a tax exempt not-for-profit entity.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

Amortization of parking easement -15,667. Direct fundraising expenses -7,467.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Amortization of parking easement 15,667. Direct fundraising expenses 7,467.

Raw XML AppendixShowing 400 of 511 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/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt033573
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt054762
IRS990/OccupancyGrp/TotalAmt054762
IRS990/OfficeExpensesGrp/FundraisingAmt0247
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt08239
IRS990/OfficeExpensesGrp/TotalAmt08486
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0387750
IRS990/OtherAssetsTotalGrp/EOYAmt0372083
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0818
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt08211
IRS990/OtherEmployeeBenefitsGrp/TotalAmt09029
IRS990/OtherExpensesGrp/Desc0PROGRAM SUPPLIES AND EX
IRS990/OtherExpensesGrp/Desc1TELEPHONE AND INTERNET
IRS990/OtherExpensesGrp/Desc2PAYROLL SERVICES
IRS990/OtherExpensesGrp/Desc3FUNDRAISING EXPENSES
IRS990/OtherExpensesGrp/FundraisingAmt01532
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt05388
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt12355
IRS990/OtherExpensesGrp/ProgramServicesAmt015531
IRS990/OtherExpensesGrp/TotalAmt015531
IRS990/OtherExpensesGrp/TotalAmt15388
IRS990/OtherExpensesGrp/TotalAmt22355
IRS990/OtherExpensesGrp/TotalAmt31532
IRS990/OtherLiabilitiesGrp/BOYAmt04256
IRS990/OtherLiabilitiesGrp/EOYAmt02784
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt074352
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt070353
IRS990/OtherSalariesAndWagesGrp/TotalAmt0144705
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt014610
IRS990/PayrollTaxesGrp/ProgramServicesAmt07368
IRS990/PayrollTaxesGrp/TotalAmt021978
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05006
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05006
IRS990/PrincipalOfficerNm0BOPHA MALONE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0TRANSLATION & FEE BASE
IRS990/ProgramServiceRevenueGrp/Desc1OTHER FEE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2REIMBURSEMENT REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt013728
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt111425
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2190
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt013728
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt111425
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2190
IRS990/ProgSrvcAccomActy2Grp/Desc0THE YOUNG PARENTS PROGRAM AIMS AT REDUCING WELFARE DEPENDENCY AMONG YOUNG PARENTS, AGES 14-21, WHO HAVE NOT RECEIVED A HIGH SCHOOL DIPLOMA OR ITS EQUIVALENT. THE PROGRAM ESPOUSES A MODEL OF DEVELOPMENT TO SUCCESSFULLY PREPARE AN INDIVIDUAL TO OBTAIN A JOB AS QUICKLY AS POSSIBLE IN THE PRIMARY LABOR MARKET.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt017132
IRS990/ProgSrvcAccomActy3Grp/Desc0THE MONOROM FAMILY SUPPORT PROGRAM ASSISTS FAMILIES WITH DEVELOPMENTALLY DISABLED CHILDREN BY PROVIDING CASE MANAGEMENT, DESPITE CARE, COUNSELING, AS WELL AS BOTH RECREATIONAL AND EDUCATIONAL OPPORTUNITIES.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt058731
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE CAMBODIAN MUTUAL ASSISTANCE ASSOCIATION'S OTHER PROGRAMS INCLUDE TRANSLATION SERVICES, CITIZENSHIP APPLICATION ASSISTANCE, HOMELESSNESS PREVENTION, WORK WITH BURMESE REFUGEES AND A YOUTH VIDEO PROJECT.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt028413
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt025343
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0249422
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02276
IRS990/PYOtherExpensesAmt0176173
IRS990/PYOtherRevenueAmt044496
IRS990/PYProgramServiceRevenueAmt018291
IRS990/PYRevenuesLessExpensesAmt0-150592
IRS990/PYSalariesCompEmpBnftPaidAmt0288904
IRS990/PYTotalExpensesAmt0465077
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0314485
IRS990/QuidProQuoContributionsInd01
IRS990/QuidProQuoContriDisclInd01
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt027776
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RentalIncomeOrLossGrp/RealAmt033573
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0223403
IRS990/SavingsAndTempCashInvstGrp/EOYAmt095962
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0330187
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0249422
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0465456
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0613225
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0637122
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt02295412
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt049685
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt051216
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt052925
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt051742
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt060441
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0266009
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0119792
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt013242
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt019482
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt022870
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt08720
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt014705
IRS990ScheduleA/OtherIncome170Grp/TotalAmt079019
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.84200
IRS990ScheduleA/PublicSupportPY170Pct00.87990
IRS990ScheduleA/PublicSupportTotal170Amt02223221
IRS990ScheduleA/SubstantialContributorsTotAmt072191
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0330187
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0249422
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0465456
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0613225
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0637122
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt02295412
IRS990ScheduleA/TotalSupportAmt02640440
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/ScheduleBRequiredInd01
IRS990ScheduleD/BuildingsGrp/BookValueAmt0332350
IRS990ScheduleD/BuildingsGrp/DepreciationAmt014064
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0346414
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt030000
IRS990ScheduleD/DonatedServicesUseFcltsAmt030000
IRS990ScheduleD/EquipmentGrp/BookValueAmt0867
IRS990ScheduleD/EquipmentGrp/DepreciationAmt019758
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt020625
IRS990ScheduleD/ExpensesNotReportedAmt053134
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0376314
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0100000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0100000
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt013566
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt012500
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt026066
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0372083
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0PARKING EASEMENT
IRS990ScheduleD/OtherExpensesIncludedAmt023134
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0135488
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03104
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0138592
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02784
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0LINE OF CREDIT
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0-23134
IRS990ScheduleD/RevenueNotReportedAmt030000
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0-23134
IRS990ScheduleD/RevenueSubtotalAmt0427224
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION, INCORPORATED UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS AS A TAX EXEMPT ENTITY, HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), AND IS, THEREFORE, GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ASSOCIATION IS REQUIRED BY ASC 740-10, "INCOME TAXES", TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ASSOCIATION REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. SUBSTANTIALLY ALL OF THE ASSOCIATION'S INCOME, EXPENDITURES AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, MANAGEMENT HAS DETERMINED THAT THE ASSOCIATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX EXEMPT NOT-FOR-PROFIT ENTITY.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1AMORTIZATION OF PARKING EASEMENT -15,667. DIRECT FUNDRAISING EXPENSES -7,467.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2AMORTIZATION OF PARKING EASEMENT 15,667. DIRECT FUNDRAISING EXPENSES 7,467.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0582271
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0372083
IRS990ScheduleD/TotalExpensesPerForm990Amt0376314
IRS990ScheduleD/TotalLiabilityAmt02784
IRS990ScheduleD/TotalRevenuePerForm990Amt0404090
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0457224
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0429448
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt019745
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt019745
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt07467
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentEvent1Amt0920
IRS990ScheduleG/FundraisingEventInformationGrp/EntertainmentTotalEventsAmt0920
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageEvent1Amt06150
IRS990ScheduleG/FundraisingEventInformationGrp/FoodAndBeverageTotalEventsAmt06150

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.31$0.15$2.16$1.52$1.49$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.27$0.16$2.12$1.50$1.18$0.32
2022Detailed filing. Detailed filing data is available for this year.$1.95$0.16$1.79$1.03$1.27$0.24
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.05$0.18$1.87$1.36$1.04$0.32
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.74$0.19$1.55$0.90$0.65$0.25
2019Detailed filing. Detailed filing data is available for this year.$1.46$0.17$1.29$0.65$0.58$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.40$0.17$1.22$0.74$0.51$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.17$0.18$0.99$0.49$0.47$0.02
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.19$0.97$0.39$0.38$0.01
2015Detailed filing. Detailed filing data is available for this year.$1.16$0.20$0.96$0.38$0.34$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.12$0.20$0.93$0.40$0.38$0.03
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.10$0.20$0.90$0.47
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.07$1.05$0.61
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.17$0.05$1.12$0.70