Civic Intelligence

Massachusetts Cap Directors Association Inc

EIN 22-2777630 • 501(c)3 • Boston, MA

Profile

To provide charitable and educational assistance to the poor.

105 Chauncy Street 3rd FloorBoston, MA 02111

www.masscap.org

Siviq Scores

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

Liabilities / Assets

78th percentile

0.38x

Higher debt load relative to assets than 78% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

55th percentile

0.10x

Higher debt load relative to revenue than 55% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

42nd percentile

1.1%

Higher net margin than 42% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

78th percentile

$132,470

Higher top officer pay than 78% of similar nonprofits.

Top officer pay equals 4.1% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

6th percentile

-34%

Faster asset growth than 6% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

11th percentile

-30%

Faster revenue growth than 11% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$1,368,803

Down $155,936 (-10%) from 2023

Liabilities

Down

$844,535

Down $186,777 (-18%) from 2023

Net Assets

Up

$524,268

Up $30,841 (+6.3%) from 2023

Revenue

Down

$4,681,365

Down $846,507 (-15%) from 2023

Expenses

Down

$4,650,524

Down $1,000,569 (-18%) from 2023

Net Income

Up

$30,841

Up $154,062 (+125%) 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: $347,393Liabilities 2010: $249,759Net Assets 2010: $97,6342010Assets 2011: $247,345Liabilities 2011: $149,897Net Assets 2011: $97,4482011Assets 2012: $867,364Liabilities 2012: $771,540Net Assets 2012: $95,8242012Assets 2013: $1,775,594Liabilities 2013: $1,677,610Net Assets 2013: $97,9842013Assets 2014: $2,568,521Liabilities 2014: $2,454,951Net Assets 2014: $113,5702014Assets 2015: $161,848Liabilities 2015: $67,104Net Assets 2015: $94,7442015Assets 2016: $116,136Liabilities 2016: $20,046Net Assets 2016: $96,0902016Assets 2017: $127,822Liabilities 2017: $27,208Net Assets 2017: $100,6142017Assets 2018: $134,221Liabilities 2018: $20,246Net Assets 2018: $113,9752018Assets 2019: $159,840Liabilities 2019: $29,736Net Assets 2019: $130,1042019Assets 2020: $398,374Liabilities 2020: $140,010Net Assets 2020: $258,3642020Assets 2021: $554,618Liabilities 2021: $129,475Net Assets 2021: $425,1432021Assets 2022: $1,476,304Liabilities 2022: $859,656Net Assets 2022: $616,6482022Assets 2023: $1,524,739Liabilities 2023: $1,031,312Net Assets 2023: $493,4272023Assets 2024: $1,368,803Liabilities 2024: $844,535Net Assets 2024: $524,2682024

Highlighted filing

2024

Assets$1,368,803
Liabilities$844,535
Net Assets$524,268

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2010: $856,3452010Expenses 2011: $965,1912011Expenses 2012: $1,052,9522012Expenses 2013: $2,108,1342013Revenue 2014: $2,957,070Expenses 2014: $2,941,484Net Income 2014: $15,5862014Revenue 2015: $1,693,055Expenses 2015: $1,711,881Net Income 2015: -$18,8262015Revenue 2016: $501,020Expenses 2016: $499,674Net Income 2016: $1,3462016Revenue 2017: $625,354Expenses 2017: $620,830Net Income 2017: $4,5242017Revenue 2018: $799,897Expenses 2018: $786,536Net Income 2018: $13,3612018Revenue 2019: $1,807,598Expenses 2019: $1,791,469Net Income 2019: $16,1292019Revenue 2020: $1,687,914Expenses 2020: $1,559,654Net Income 2020: $128,2602020Revenue 2021: $1,733,620Expenses 2021: $1,566,841Net Income 2021: $166,7792021Revenue 2022: $3,157,250Expenses 2022: $2,965,745Net Income 2022: $191,5052022Revenue 2023: $5,527,872Expenses 2023: $5,651,093Net Income 2023: -$123,2212023Revenue 2024: $4,681,365Expenses 2024: $4,650,524Net Income 2024: $30,8412024

Highlighted filing

2024

Revenue$4,681,365
Expenses$4,650,524
Net Income$30,841

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.84$0.52$4.68$4.65$0.03
2023Summary only. Only limited summary data is available for this year.$1.52$1.03$0.49$5.53$5.65$0.12
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.48$0.86$0.62$3.16$2.97$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.55$0.13$0.43$1.73$1.57$0.17
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.40$0.14$0.26$1.69$1.56$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.16$0.03$0.13$1.81$1.79$0.02
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.02$0.11$0.80$0.79$0.01
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.13$0.03$0.10$0.63$0.62$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.12$0.02$0.10$0.50$0.50$0.00
2015Detailed filing. Detailed filing data is available for this year.$0.16$0.07$0.09$1.69$1.71$0.02
2014Detailed filing. Detailed filing data is available for this year.$2.57$2.45$0.11$2.96$2.94$0.02
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.78$1.68$0.10$2.11
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.87$0.77$0.10$1.05
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.25$0.15$0.10$0.97
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.35$0.25$0.10$0.86
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Jun 30, 2025
Return Version
2023v6.0
Gross Receipts
$4,681,365
Mission and Program Overview

Mission

To strengthen and connect the statewide network of community action agencies and collectively advocate for an end to poverty.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$978,164$746,584▼ $231,580
Cash and Non-Interest-Bearing Accounts$529,813$620,566▲ $90,753
Prepaid Expenses and Deferred Charges$16,762$1,653▼ $15,109
Total Assets$1,524,739$1,368,803▼ $155,936
Liabilities
Accounts Payable and Accrued Expenses$993,112$844,535▼ $148,577
Deferred Revenue$38,200--
Total Liabilities$1,031,312$844,535▼ $186,777
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$455,227$513,372▲ $58,145
Net Assets With Donor Restrictions$38,200$10,896▼ $27,304
Total Net Assets Fund Balance$493,427$524,268▲ $30,841
Total Liabilities and Net Assets / Fund Balance$1,524,739$1,368,803▼ $155,936
Compensation and Service Providers

Employees

NameTitleBaseOtherTotal
Joseph DiamondExecutive Di$140,728$4,222$144,950

Board Members and Trustees

Highest Paid Contractors

ContractorServicesLocationCompensation
Human Service Solutions LLCConsultant23 SAVOY RAOD, Framingham, MA 01701$191,700
Revenue and Support

Revenue Composition

Contributions and Grants
$4,661,833
Program Service Revenue
$19,532
Investment Income
$0
Other Revenue
$0
All Other Contributions
$94,208
Change in Net Assets
$30,841

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$42,668
Total Noncash Contributions1$42,668

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,681,365
Revenue Not Reported on Form 990
$371,942
Total Revenue per Audited Statements
$5,053,307
Total Revenue per Form 990
$4,681,365
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$2,981,313
Other Expenses$1,110,850
Salaries, Compensation, and Employee Benefits$558,361
Total Fundraising Expense$173,777
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$2,981,313--$2,981,313
Office Expenses$637,768$7,700$6,529$651,997
Other Salaries and Wages$316,208$94,146$77,135$487,489
Fees for Services Other$141,345$26,259$12,922$180,526
Fees for Services Accounting$55,950--$55,950
Fees for Services Lobbying-$48,492-$48,492
Conferences and Meetings$18,529$8,134$18,528$45,191
Payroll Taxes$18,754$7,565$12,946$39,265
Other Employee Benefits$31,607--$31,607
Occupancy$3,114$14,436$1,000$18,550
Travel$5,381$2,363$5,381$13,125
Advertising--$10,075$10,075
Information Technology$4,050$1,766$4,057$9,873
Insurance-$3,014-$3,014
Other Expenses$2,455$1,741$5,000$2,455
Total Functional Expenses$4,242,033$234,714$173,777$4,650,524

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,022,466
Expenses per Audited Statements$4,650,524
Total Expenses per Form 990$4,650,524
Expenses Not Reported on Form 990$371,942
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
AbcdincBoston, MA501c3Paym.for Gen.support$1,219,897
Quincy Comm Action ProgramQuincy, MA501c3Paym.for Gen.support$261,474
Self Help IncBrockton, MA501c3Paym.for Gen.support$178,751
South Shore Comm ActionPlymouth, MA501c3Paym.for Gen.support$163,101
CA Program- IntercityChelsea, MA501c3Paym.for Gen.support$145,274
Valley Opportunity CouncilHolyoke, MA501c3Paym.for Gen.support$132,127
Citizens for Citizens IncFall River, MA501c3Paym.for Gen.support$101,959
Greater Lawrence CacLawrence, MA501c3Paym.for Gen.support$86,153
No Shore Comm ActionPeabody, MA501c3Paym.for Gen.support$77,308
Berkshire Comm Action CouncilPittsfield, MA501c3Paym.for Gen.support$69,759
Worcester Community ActionWiorcester, MA501c3Paym.for Gen.support$67,895
PaceNew Bedford, MA501c3Paym.for Gen.support$56,886
Community TeamworkLowell, MA501c3Paym.for Gen.support$54,860
Community Action Agency of SomervilSomerville, MA501c3Paym.for Gen.support$53,074
Leo IncLynn, MA501c3Paym.for Gen.support$49,789
Moc Making Opportunity CountFitchburg, MA501c3Paym.for Gen.support$49,045
Springfiled Partners for Comm ActioSpringfield, MA501c3Paym.for Gen.support$45,861
Community Action- Pioneer ValleyGreenfield, MA501c3Paym.for Gen.support$45,583
Cac of Cape and Islands IncHyannis, MA501c3Paym.for Gen.support$41,400
The Diaper Bank of CtNorth Haven, CT--$39,611
South Middlesex Opportunity CouncilFramingham, MA501c3Paym.for Gen.support$32,687
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
Yes
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 6

The organization is the statewide association for the 23 community action agencies operating in the commonwealth of massachusetts. The community action agencies are members of the oraganization.

Form 990, Page 6, Part VI, Line 7A

The organization's board of directors is made up of representatives from the member community action agencies. The officers are elected by the board,therefore the officers are elected by the members.

Form 990, Page 6, Part VI, Line 7B

Since the governing body is made up entirely of the member agencies, the members are making the decisions.

Form 990, Page 6, Part VI, Line 11B

The organization distributes a copy of form 990 to all of the officers for review, comment and approval before the return is filed.

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

The organization requires annual disclosure of conflicts of interest and reviews all such conflicts via a committee of directors composed of individuals who have no involvement with any related party transactions. The committee is approved by the president of the organization.

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

The board of directors or a compensation committee/executive committee annually evaluates the executive director on his/her performance. The human resources or executive committee obtains research and information to make a recomendation to the full board for the compensation of the executive director and other highly compensated employees based upon a review of comparable data. The committee secures data that documents compensation levels and benefits for similarly qualified individuals in comparable position at similar organizations.

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

The board of directors or a compensation committee/executive committee annually evaluates the executive director on his/her performance. The human resources or executive committee obtains research and information to make a recomendation to the full board for the compensation of the executive director and other highly compensated employees based upon a review of comparability data. The committee secures data that documents compensation levels and benefits for similarly qualified individuals in comparable position at similar organization.

Form 990, Page 6, Part VI, Line 19

The organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
The Massachusetts Association for
EIN
22-2777630
Phone
6173576086
Address
105 CHAUNCY STREET 3RD FLOOR, BOSTON, MA 02111
Doing Business As
Masscap

Signing Officer

Name
Stephen Huntley
Title
Treasurer
Phone
6173576086
Signed
2025-06-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Laura Macneil
Formed
1986
Legal Domicile
Ma
Voting Board Members
23
Independent Board Members
23
Employees
6

Preparer

Firm
Sanders Walsh & Eaton Cpas LLC
Address
PO BOX F, OSTERVILLE, MA 02655
Preparer
Joseph F Mcgee CPA
Phone
5084280790
Raw XML AppendixShowing 400 of 741 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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