Liabilities / Assets
61st percentile
Higher debt load relative to assets than 61% of similar nonprofits.
990 • Fiscal year 2024 • EIN 31-0928944
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
61st percentile
Higher debt load relative to assets than 61% of similar nonprofits.
Liabilities / Revenue
56th percentile
Higher debt load relative to revenue than 56% of similar nonprofits.
Net Margin
59th percentile
Higher net margin than 59% of similar nonprofits.
Top Officer Pay
94th percentile
Higher top officer pay than 94% of similar nonprofits.
Top officer pay equals 20.1% of source-year revenue.
Asset Growth
77th percentile
Faster asset growth than 77% of similar nonprofits.
Revenue Growth
52nd percentile
Faster revenue growth than 52% of similar nonprofits.
Assets
Up$431,769
Up $79,977 (+23%) from 2023
Net Assets
Up$410,292
Up $69,321 (+20%) from 2023
Liabilities
Up$21,477
Up $10,656 (+98%) from 2023
Revenue
Up$722,574
Up $59,712 (+9.0%) from 2023
Expenses
Up$652,650
Up $212,298 (+48%) from 2023
Net Income
Down$69,924
Down $152,586 (-69%) from 2023
Evaluating individuals for competency
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $230,869 | $201,326 | ▼ $29,543 |
| Cash and Non-Interest-Bearing Accounts | $93,931 | $192,122 | ▲ $98,191 |
| Land, Buildings, and Equipment, Net | $8,003 | $14,152 | ▲ $6,149 |
| Prepaid Expenses and Deferred Charges | $9,556 | $13,391 | ▲ $3,835 |
| Accounts Receivable | $9,433 | $10,778 | ▲ $1,345 |
| Total Assets | $351,792 | $431,769 | ▲ $79,977 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $10,821 | $21,477 | ▲ $10,656 |
| Total Liabilities | $10,821 | $21,477 | ▲ $10,656 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $340,971 | $410,292 | ▲ $69,321 |
| Total Net Assets Fund Balance | $340,971 | $410,292 | ▲ $69,321 |
| Total Liabilities and Net Assets / Fund Balance | $351,792 | $431,769 | ▲ $79,977 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $14,152 | $18,826 | $32,978 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Andrew Reisner | Executive Di | FT | $145,584 | $145,584 |
| Name | Title |
|---|---|
| John Moon | President |
| Becky Hunkler | Secretary |
| Kent Anderson | Treasurer |
| Jean Gilcher | Vice Preside |
| Line Item | Amount |
|---|---|
| Other Expenses | $386,969 |
| Salaries, Compensation, and Employee Benefits | $265,681 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $253,680 | $66,160 | - | $319,840 |
| Current Officers, Directors, Trustees, and Key Employees | $112,100 | $33,484 | - | $145,584 |
| Other Salaries and Wages | $54,984 | $16,424 | - | $71,408 |
| Other Employee Benefits | $24,607 | $7,351 | - | $31,958 |
| Insurance | $13,438 | $4,014 | - | $17,452 |
| Payroll Taxes | $12,882 | $3,849 | - | $16,731 |
| Occupancy | $9,761 | $2,915 | - | $12,676 |
| Office Expenses | $6,591 | $1,969 | - | $8,560 |
| Fees for Services Accounting | $5,736 | $1,714 | - | $7,450 |
| Depreciation Depletion | $2,371 | $708 | - | $3,079 |
| Travel | $1,998 | $597 | - | $2,595 |
| Other Expenses | $1,662 | $497 | - | $2,159 |
| All Other Expenses | $1,110 | $787 | - | $1,897 |
| Conferences and Meetings | $98 | $29 | - | $127 |
| Total Functional Expenses | $510,626 | $142,024 | $0 | $652,650 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $652,650 |
| Total Expenses per Audited Statements | $652,650 |
| Total Expenses per Form 990 | $652,650 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
“The form 990 is available for the board of directors to review at the agency.”
“Conflict of interest policy review conducted as part of annual audit.”
“Compensation issues are reviewed during board of directors' meetings.”
“Compensation issues are reviewed during board of directors' meetings.”
“AVAILABLE UPON REQUEST.”
“Contract services 253,680 66,160 0”
“Reconciling difference -6,300”
“The agency follows accounting rules that prescribe when to recognize and how to measure the financial effects, if any, of income tax positions taken or expected to be taken on its income tax returns, including the position that the agency continues to qualify to be treated as a not-for-profit organization exempt from income tax provisions. Management is required to evaluate the likelihood that, upon examination by relevant taxing jurisdictions, those income tax positions would be sustained. The agency is a not-for-profit voluntary organization exempt from income taxes under section 501(c)(3) of the internal revenue code. Accordingly, no provision for federal income taxes has been made in the financial statements. The agency's informational returns for tax years ended june 30, 2021 and beyond remain subject to examination by the internal revenue service. The agency did not have unrecognized tax benefits as of june 30, 2024 and 2023, and does not expect this to change significantly over the next 12 months. The agency will recognize interest and penalties accrued on any unrecognized tax benefits as a component of income tax expense. As of june 30, 2024 and 2023, the agency has not accrued interest or penalties related to uncertain tax positions.”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 10821 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 21477 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 9433 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 10778 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | EVALUATING INDIVIDUALS FOR COMPETENCY |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 787 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 1110 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 1897 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | TANYA ARCHER |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7404394136 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1109 CLARK ST |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CAMBRIDGE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | OH |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 43725 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 93931 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 192122 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 33484 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 112100 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 145584 |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 29 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 98 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 127 |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 638625 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 2268 |
| IRS990/CYOtherExpensesAmt | 0 | 386969 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 81681 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 69924 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 265681 |
| IRS990/CYTotalExpensesAmt | 0 | 652650 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 722574 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 708 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 2371 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 3079 |
| IRS990/Desc | 0 | THE AGENCY RENDERS SERVICE TO COURTS IN A 17 COUNTY AREA. THE AGENCY'S MAIN ACTIVITY IS THE EVALUATION OF INDIVIDUALS TO DETERMINE THEIR MENTAL CAPACITY OR STATE OF MIND AND DETERMINE IF THEY ARE MENTALLY CAPABLE TO STAND TRIAL. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 510626 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1714 |
| IRS990/FeesForServicesAccountingGrp/ProgramServicesAmt | 0 | 5736 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 7450 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 66160 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 253680 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 319840 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ANDREW REISNER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | KENT ANDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | JEAN GILCHER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BECKY HUNKLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOHN MOON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 145584 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | PRESIDENT |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1977 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | -1740 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GovernmentGrantsAmt | 0 | 638625 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 724314 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 4014 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 13438 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 17452 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4008 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4008 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 15 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 18826 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 8003 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 14152 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 32978 |
| IRS990/LegalDomicileStateCd | 0 | OH |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 1740 |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | false |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | EVALUATING INDIVIDUALS FOR COMPETENCY |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 340971 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 410292 |
| IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt | 0 | -1740 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -1740 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 5697 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 340971 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 410292 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 2915 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 9761 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 12676 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1969 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 6591 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 8560 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -6300 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 7351 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 24607 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 31958 |
| IRS990/OtherExpensesGrp/Desc | 0 | OCR GRANT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 1 | OTHER MISCELLANEOUS |
| IRS990/OtherExpensesGrp/Desc | 2 | TELEPHONE |
| IRS990/OtherExpensesGrp/Desc | 3 | MEMBERSHIP DUES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 835 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 691 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 497 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 4500 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 2796 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2312 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1662 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 4500 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3631 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3003 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2159 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 16424 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 54984 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 71408 |
| IRS990/OtherWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 3849 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 12882 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 16731 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 9556 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 13391 |
| IRS990/PrincipalOfficerNm | 0 | JOHN MOON |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | COURT FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | TRAVEL FEES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | NO SHOW |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | TESTIMONY AND PREPARATION |
| IRS990/ProgramServiceRevenueGrp/Desc | 4 | SECOND OPINIONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 76420 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 3511 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 1000 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 550 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 4 | 135 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 76420 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 3511 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 1000 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 550 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 4 | 135 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 577109 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 2388 |
| IRS990/PYOtherExpensesAmt | 0 | 199176 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 83365 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 222510 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 241176 |
| IRS990/PYTotalExpensesAmt | 0 | 440352 |
| IRS990/PYTotalRevenueAmt | 0 | 662862 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 69924 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | true |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 81681 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 230869 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 201326 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 638625 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 577109 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 351814 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 218088 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 243088 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 2028724 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearAmt | 0 | 4008 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus1YearAmt | 0 | 2388 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1675 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 1929 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 980 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 10980 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 81681 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 83365 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 118891 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 155539 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 141890 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 581366 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearAmt | 0 | 4008 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus1YearAmt | 0 | 2388 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE AGENCY FOLLOWS ACCOUNTING RULES THAT PRESCRIBE WHEN TO RECOGNIZE AND HOW TO MEASURE THE FINANCIAL EFFECTS, IF ANY, OF INCOME TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN ON ITS INCOME TAX RETURNS, INCLUDING THE POSITION THAT THE AGENCY CONTINUES TO QUALIFY TO BE TREATED AS A NOT-FOR-PROFIT ORGANIZATION EXEMPT FROM INCOME TAX PROVISIONS. MANAGEMENT IS REQUIRED TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. THE AGENCY IS A NOT-FOR-PROFIT VOLUNTARY ORGANIZATION EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ACCORDINGLY, NO PROVISION FOR FEDERAL INCOME TAXES HAS BEEN MADE IN THE FINANCIAL STATEMENTS. THE AGENCY'S INFORMATIONAL RETURNS FOR TAX YEARS ENDED JUNE 30, 2021 AND BEYOND REMAIN SUBJECT TO EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE AGENCY DID NOT HAVE UNRECOGNIZED TAX BENEFITS AS OF JUNE 30, 2024 AND 2023, AND DOES NOT EXPECT THIS TO CHANGE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. THE AGENCY WILL RECOGNIZE INTEREST AND PENALTIES ACCRUED ON ANY UNRECOGNIZED TAX BENEFITS AS A COMPONENT OF INCOME TAX EXPENSE. AS OF JUNE 30, 2024 AND 2023, THE AGENCY HAS NOT ACCRUED INTEREST OR PENALTIES RELATED TO UNCERTAIN TAX POSITIONS. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE D, PAGE 3, PART X |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE FORM 990 IS AVAILABLE FOR THE BOARD OF DIRECTORS TO REVIEW AT THE AGENCY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | CONFLICT OF INTEREST POLICY REVIEW CONDUCTED AS PART OF ANNUAL AUDIT. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | COMPENSATION ISSUES ARE REVIEWED DURING BOARD OF DIRECTORS' MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | COMPENSATION ISSUES ARE REVIEWED DURING BOARD OF DIRECTORS' MEETINGS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | AVAILABLE UPON REQUEST. |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | RECONCILING DIFFERENCE -6,300 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 11B |
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| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART IX, LINE 11G |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9 |
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| IRS990/USAddress/CityNm | 0 | CAMBRIDGE |
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| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ANDREW REISNER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
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| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-04-10 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.