Civic Intelligence

Mass Association of Accountantsinc

EIN 23-7135793 • 501(c)6 • Wakefield, MA

Profile

Dedication to improve the accounting profession and the status of its individual practitioners.

607 North Ave Bldg 16 2nd FLWakefield, MA 01880

www.mapaweb.org

Siviq Scores

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

Liabilities / Assets

77th percentile

0.13x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

81st percentile

0.15x

Higher debt load relative to revenue than 81% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Net Margin

26th percentile

-16%

Higher net margin than 26% of similar nonprofits.

501(c)6 • <$500k nonprofits • Source year 2025

Top Officer Pay

77th percentile

$0

Higher top officer pay than 77% of similar nonprofits.

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

501(c)6 • <$500k nonprofits • Source year 2025

Asset Growth

34th percentile

-12%

Faster asset growth than 34% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

32nd percentile

-13%

Faster revenue growth than 32% of similar nonprofits.

501(c)6 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$139,504

Down $19,808 (-12%) from 2024

Liabilities

Down

$17,733

Down $4,622 (-21%) from 2024

Net Assets

Down

$121,771

Down $15,186 (-11%) from 2024

Operations
Liabilities / Revenue81st percentileNet Margin26th percentile

Revenue

Down

$119,776

Down $18,137 (-13%) from 2024

Expenses

Down

$138,520

Down $4,055 (-2.8%) from 2024

Net Income

Down

-$18,744

Down $14,082 (-302%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth34th percentile

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

$200K$150K$100K$50K$0Assets 2013: $155,652Liabilities 2013: $42,384Net Assets 2013: $113,2682013Assets 2015: $138,408Liabilities 2015: $40,796Net Assets 2015: $97,6122015Assets 2016: $127,723Liabilities 2016: $43,546Net Assets 2016: $84,1772016Assets 2017: $98,647Liabilities 2017: $30,705Net Assets 2017: $67,9422017Assets 2018: $99,897Liabilities 2018: $34,851Net Assets 2018: $65,0462018Assets 2019: $106,155Liabilities 2019: $30,319Net Assets 2019: $75,8362019Assets 2020: $88,734Liabilities 2020: $18,351Net Assets 2020: $70,3832020Assets 2021: $154,185Liabilities 2021: $52,635Net Assets 2021: $101,5502021Assets 2022: $141,725Liabilities 2022: $14,013Net Assets 2022: $127,7122022Assets 2023: $156,914Liabilities 2023: $16,394Net Assets 2023: $140,5202023Assets 2024: $159,312Liabilities 2024: $22,355Net Assets 2024: $136,9572024Assets 2025: $139,504Liabilities 2025: $17,733Net Assets 2025: $121,7712025

Highlighted filing

2025

Assets$139,504
Liabilities$17,733
Net Assets$121,771
Open 2025 Filing

Operations Trend

Revenue Growth32nd percentile

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

$300K$200K$100K$0-$100KExpenses 2013: $209,0912013Revenue 2015: $191,153Expenses 2015: $201,925Net Income 2015: -$10,7722015Revenue 2016: $179,377Expenses 2016: $196,467Net Income 2016: -$17,0902016Revenue 2017: $174,303Expenses 2017: $190,538Net Income 2017: -$16,2352017Revenue 2018: $179,825Expenses 2018: $190,637Net Income 2018: -$10,8122018Revenue 2019: $197,752Expenses 2019: $186,962Net Income 2019: $10,7902019Revenue 2020: $158,475Expenses 2020: $170,985Net Income 2020: -$12,5102020Revenue 2021: $146,807Expenses 2021: $115,640Net Income 2021: $31,1672021Revenue 2022: $134,421Expenses 2022: $108,833Net Income 2022: $25,5882022Revenue 2023: $127,403Expenses 2023: $111,810Net Income 2023: $15,5932023Revenue 2024: $137,913Expenses 2024: $142,575Net Income 2024: -$4,6622024Revenue 2025: $119,776Expenses 2025: $138,520Net Income 2025: -$18,7442025

Highlighted filing

2025

Revenue$119,776
Expenses$138,520
Net Income-$18,744
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$139,504
Liabilities
$17,733
Net assets
$121,771
Revenue
$119,776
Expenses
$138,520
Net income
-$18,744
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.40$0.18$1.22$1.20$1.39$0.19
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.59$0.22$1.37$1.38$1.43$0.05
2023Detailed filing. Detailed filing data is available for this year.$1.57$0.16$1.41$1.27$1.12$0.16
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.42$0.14$1.28$1.34$1.09$0.26
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$0.53$1.02$1.47$1.16$0.31
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.89$0.18$0.70$1.58$1.71$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.06$0.30$0.76$1.98$1.87$0.11
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.00$0.35$0.65$1.80$1.91$0.11
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.99$0.31$0.68$1.74$1.91$0.16
2016Detailed filing. Detailed filing data is available for this year.$1.28$0.44$0.84$1.79$1.96$0.17
2015Detailed filing. Detailed filing data is available for this year.$1.38$0.41$0.98$1.91$2.02$0.11
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.56$0.42$1.13$2.09
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
May 1, 2024 to Apr 30, 2025
Signed
Jul 8, 2025
Return Version
2024v5.2
Gross Receipts
$119,776
Mission and Program Overview

Mission

Dedication to improve the accounting profession and the status of its individual practitioners.

Association for gathering,educating and informing public accountants on pertinent information

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$95,317$99,018▲ $3,701
Cash and Non-Interest-Bearing Accounts$58,594$32,272▼ $26,322
Prepaid Expenses and Deferred Charges$205$4,085▲ $3,880
Savings and Temporary Cash Investments$2,504$2,505▲ $1
Land, Buildings, and Equipment, Net$1,668$600▼ $1,068
Total Assets$159,312$139,504▼ $19,808
Other Assets Total$1,024$1,024→ $0
Liabilities
Deferred Revenue$22,355$17,733▼ $4,622
Total Liabilities$22,355$17,733▼ $4,622
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$84,896$69,710▼ $15,186
Net Assets With Donor Restrictions$52,061$52,061→ $0
Total Net Assets Fund Balance$136,957$121,771▼ $15,186
Total Liabilities and Net Assets / Fund Balance$159,312$139,504▼ $19,808

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$600$1,485$2,085
Compensation and Service Providers
Top Officer Pay77th percentile

Board Members and Trustees

NameTitle
Albert LanzillottiPresident
Eliott MoraVice President
Darren AizanmanTrustee
Joshua HowellTrustee
Julie HenehanTrustee
Laurie SolomonTrustee
Li Chen ZangTrustee
Mary KaravoussianisTrustee
Michael GiacaloneTrustee
Gerald HowellSecretary
David CarletonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$115,652
Investment Income
$4,124
Other Revenue
$0
Change in Net Assets
$-18,744
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$107,485
Other Expenses$31,035
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages---$60,589
Pension Plan Contributions---$42,049
Occupancy---$13,715
Payroll Taxes---$4,847
Fees for Services Other---$4,798
Office Expenses---$2,936
Insurance---$1,307
Depreciation Depletion---$1,067
Other Expenses---$580
Fees for Service Investment Mgmnt Fees---$422
Conferences and Meetings---$121
All Other Expenses---$30
Total Functional Expenses$0$0$0$138,520
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
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
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 A, Line 6

“Massachusetts associaton of accountants, inc. (maa) consists of full members, associate members, inactive members, emeritus life associates, student members and nonresident members. All applicants for membership must be of good moral character, shall pledge in writing to conform to the maa rules of professional conduct and massachusetts regulatory statutes and, except for non-resident members, shall be residents of the state of massachusetts.”

Form 990, Part VI, Section A, Line 7A

“An annual election is held to elect all directors and officers. Each member has equal voting rights.”

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

“A copy of the form 990 is made available to all board members before it is filed.”

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

“Each officer and director must sign a form which lists any potential conflicts of interest. If any conflicts are noted, they are reviewed by the board which determines what action, if any, is necessary.”

Form 990, Part VI, Section B, Line 15B

“Board members look to comparable entities and salary surveys to determine appropriate salaries for employees.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy and financial statements are available to the public upon request. An appointment must be made to review all documents at the association's office.”

Filing and Contact Details

Filer

Filer Name
Mass Association of Accountantsinc
EIN
23-7135793
Phone
7812467788
Address
607 NORTH AVE BLDG 16 2ND FL, WAKEFIELD, MA 01880

Signing Officer

Name
David Carleton
Title
Treasurer
Phone
7813331778
Signed
2025-07-08

Organization Details

Principal Officer
David Carleton
Formed
1946
Legal Domicile
Ma
Voting Board Members
12
Independent Board Members
11
Employees
1
Volunteers
0

Preparer

Firm
David J Carleton CPA
Address
PO BOX 1329, LYNNFIELD, MA 01940-5329
Preparer
Carleton David J
Phone
7813331778
Supplemental Narrative

Financial Statement Notes

PART X, LINE 2:

“N/A”

Raw XML Appendix346 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0ASSOCIATION FOR GATHERING,EDUCATING AND INFORMING PUBLIC ACCOUNTANTS ON PERTINENT INFORMATION
IRS990/AllOtherExpensesGrp/TotalAmt030
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0CORPORATION
IRS990/BooksInCareOfDetail/PhoneNum07812467788
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0300 ANDOVER ST
IRS990/BooksInCareOfDetail/USAddress/CityNm0PEABODY
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd001960
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt058594
IRS990/CashNonInterestBearingGrp/EOYAmt032272
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/TotalAmt0121
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt04124
IRS990/CYOtherExpensesAmt031035
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0115652
IRS990/CYRevenuesLessExpensesAmt0-18744
IRS990/CYSalariesCompEmpBnftPaidAmt0107485
IRS990/CYTotalExpensesAmt0138520
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0119776
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt022355
IRS990/DeferredRevenueGrp/EOYAmt017733
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/TotalAmt01067
IRS990/Desc0CONTINUING PROFESSIONAL EDUCATION FOR ACCOUNTANTS
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt052061
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt052061
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt01
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/TotalAmt04798
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt0422
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt30.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt40.05
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt50.05
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt60.05
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt80.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt90.50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt100.50
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/PersonNm0MICHAEL GIACALONE
IRS990/Form990PartVIISectionAGrp/PersonNm1LAURIE SOLOMON
IRS990/Form990PartVIISectionAGrp/PersonNm2LI CHEN ZANG
IRS990/Form990PartVIISectionAGrp/PersonNm3JOSHUA HOWELL
IRS990/Form990PartVIISectionAGrp/PersonNm4DARREN AIZANMAN
IRS990/Form990PartVIISectionAGrp/PersonNm5JULIE HENEHAN
IRS990/Form990PartVIISectionAGrp/PersonNm6MARY KARAVOUSSIANIS
IRS990/Form990PartVIISectionAGrp/PersonNm7DAVID CARLETON
IRS990/Form990PartVIISectionAGrp/PersonNm8GERALD HOWELL
IRS990/Form990PartVIISectionAGrp/PersonNm9ALBERT LANZILLOTTI
IRS990/Form990PartVIISectionAGrp/PersonNm10ELIOTT MORA
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/TitleTxt0TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt1TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt2TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt4TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt9PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt10VICE PRESIDENT
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01946
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt012
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0119776
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt011
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/TotalAmt01307
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt04124
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt04124
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt095317
IRS990/InvestmentsPubTradedSecGrp/EOYAmt099018
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01485
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01668
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0600
IRS990/LandBldgEquipCostOrOtherBssAmt02085
IRS990/LegalDomicileStateCd0MA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingCashInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0DEDICATION TO IMPROVE THE ACCOUNTING PROFESSION AND THE STATUS OF ITS INDIVIDUAL PRACTITIONERS
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0136957
IRS990/NetAssetsOrFundBalancesEOYAmt0121771
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt084896
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt069710
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/TotalAmt013715
IRS990/OfficeExpensesGrp/TotalAmt02936
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt01024
IRS990/OtherAssetsTotalGrp/EOYAmt01024
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc1TELEPHONE
IRS990/OtherExpensesGrp/Desc2DUES
IRS990/OtherExpensesGrp/Desc3COMPUTER
IRS990/OtherExpensesGrp/TotalAmt03186
IRS990/OtherExpensesGrp/TotalAmt12023
IRS990/OtherExpensesGrp/TotalAmt2850
IRS990/OtherExpensesGrp/TotalAmt3580
IRS990/OtherSalariesAndWagesGrp/TotalAmt060589
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/TotalAmt04847
IRS990/PensionPlanContributionsGrp/TotalAmt042049
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0205
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt04085
IRS990/PrincipalOfficerNm0DAVID CARLETON
IRS990/PriorPeriodAdjustmentsAmt03558
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0541900
IRS990/ProgramServiceRevenueGrp/BusinessCd1541900
IRS990/ProgramServiceRevenueGrp/Desc0SEMINARS
IRS990/ProgramServiceRevenueGrp/Desc1PEER REVIEWS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0100127
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115525
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0100127
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115525
IRS990/ProgSrvcAccomActy2Grp/Desc0PEER AND QUALITY REVIEW FOR ACCOUNTANTS
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt03450
IRS990/PYOtherExpensesAmt030223
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0134463
IRS990/PYRevenuesLessExpensesAmt0-4662
IRS990/PYSalariesCompEmpBnftPaidAmt0112352
IRS990/PYTotalExpensesAmt0142575
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0137913
IRS990/ReconcilationRevenueExpnssAmt0-18744
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02504
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IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART I-A, LINE 1:
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt01485
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02085
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IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0600
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MASSACHUSETTS ASSOCIATON OF ACCOUNTANTS, INC. (MAA) CONSISTS OF FULL MEMBERS, ASSOCIATE MEMBERS, INACTIVE MEMBERS, EMERITUS LIFE ASSOCIATES, STUDENT MEMBERS AND NONRESIDENT MEMBERS. ALL APPLICANTS FOR MEMBERSHIP MUST BE OF GOOD MORAL CHARACTER, SHALL PLEDGE IN WRITING TO CONFORM TO THE MAA RULES OF PROFESSIONAL CONDUCT AND MASSACHUSETTS REGULATORY STATUTES AND, EXCEPT FOR NON-RESIDENT MEMBERS, SHALL BE RESIDENTS OF THE STATE OF MASSACHUSETTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AN ANNUAL ELECTION IS HELD TO ELECT ALL DIRECTORS AND OFFICERS. EACH MEMBER HAS EQUAL VOTING RIGHTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2A COPY OF THE FORM 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3EACH OFFICER AND DIRECTOR MUST SIGN A FORM WHICH LISTS ANY POTENTIAL CONFLICTS OF INTEREST. IF ANY CONFLICTS ARE NOTED, THEY ARE REVIEWED BY THE BOARD WHICH DETERMINES WHAT ACTION, IF ANY, IS NECESSARY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4BOARD MEMBERS LOOK TO COMPARABLE ENTITIES AND SALARY SURVEYS TO DETERMINE APPROPRIATE SALARIES FOR EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. AN APPOINTMENT MUST BE MADE TO REVIEW ALL DOCUMENTS AT THE ASSOCIATION'S OFFICE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
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IRS990/SubjectToProxyTaxInd00
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IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt0139504
IRS990/TotalAssetsGrp/BOYAmt0159312
IRS990/TotalAssetsGrp/EOYAmt0139504
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt01
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IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt022355
IRS990/TotalLiabilitiesEOYAmt017733
IRS990/TotalLiabilitiesGrp/BOYAmt022355
IRS990/TotalLiabilitiesGrp/EOYAmt017733
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0136957
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0121771
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceRevenueAmt0115652
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0119776
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0119776
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0159312
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0139504
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0607 NORTH AVE BLDG 16 2ND FL
IRS990/USAddress/CityNm0WAKEFIELD
IRS990/USAddress/StateAbbreviationCd0MA
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IRS990/VotingMembersGoverningBodyCnt012
IRS990/VotingMembersIndependentCnt011
IRS990/WebsiteAddressTxt0WWW.MAPAWEB.ORG
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0DAVID CARLETON
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum07813331778
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-07-08
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MASS ASSOCIATION OF ACCOUNTANTSINC
ReturnHeader/Filer/BusinessNameControlTxt0MASS
ReturnHeader/Filer/EIN0237135793
ReturnHeader/Filer/PhoneNum07812467788
ReturnHeader/Filer/USAddress/AddressLine1Txt0607 NORTH AVE BLDG 16 2ND FL
ReturnHeader/Filer/USAddress/CityNm0WAKEFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001880
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0042710888
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0DAVID J CARLETON CPA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO BOX 1329
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LYNNFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0019405329
ReturnHeader/PreparerPersonGrp/PhoneNum07813331778
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0CARLETON DAVID J
ReturnHeader/ReturnTs02025-07-08T15:10:16-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-05-01
ReturnHeader/TaxPeriodEndDt02025-04-30
ReturnHeader/TaxYr02024

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