Civic Intelligence

Franklin Technical School Building

EIN 81-3219176 • 501(c)3 • Greenfield, MA

Profile

To promote and carry out the education, training and development of young carpenters, plumbers, electricians and other trades people of the franklin county technical school.

PO Box 1537Greenfield, MA 01301

n/A

Siviq Scores

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

Liabilities / Assets

85th percentile

0.28x

Higher debt load relative to assets than 85% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2025

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2025

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

70th percentile

11%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2025

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2023 to 2025

Balance Sheet
Liabilities / Assets85th percentile

Assets

Up

$258,464

Up $26,952 (+12%) from 2024

Liabilities

Up

$72,656

Up $40,227 (+124%) from 2024

Net Assets

Down

$185,808

Down $13,275 (-6.7%) from 2024

Operations
Liabilities / RevenueScore unavailableNet MarginScore unavailable

Revenue

Flat

$0

Flat from 2024

Expenses

Up

$13,275

Up $4,288 (+48%) from 2024

Net Income

Down

-$13,275

Down $4,288 (-48%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth70th percentile

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

$300K$200K$100K$0-$100KAssets 2017: $56,109Liabilities 2017: $60,351Net Assets 2017: -$4,2422017Assets 2018: $131,327Liabilities 2018: $142,085Net Assets 2018: -$10,7582018Assets 2019: $102,750Liabilities 2019: $0Net Assets 2019: $102,7502019Assets 2020: $187,979Liabilities 2020: $91,702Net Assets 2020: $96,2772020Assets 2021: $216,830Liabilities 2021: $130,209Net Assets 2021: $86,6212021Assets 2022: $217,146Liabilities 2022: $0Net Assets 2022: $217,1462022Assets 2023: $208,069Liabilities 2023: $0Net Assets 2023: $208,0692023Assets 2024: $231,512Liabilities 2024: $32,429Net Assets 2024: $199,0832024Assets 2025: $258,464Liabilities 2025: $72,656Net Assets 2025: $185,8082025

Highlighted filing

2025

Assets$258,464
Liabilities$72,656
Net Assets$185,808
Open 2025 Filing

Operations Trend

Revenue GrowthScore unavailable

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

$150K$100K$50K$0-$50KRevenue 2017: $0Expenses 2017: $4,242Net Income 2017: -$4,2422017Revenue 2018: $0Expenses 2018: $6,516Net Income 2018: -$6,5162018Revenue 2019: $123,136Expenses 2019: $9,628Net Income 2019: $113,5082019Revenue 2020: $1,747Expenses 2020: $8,221Net Income 2020: -$6,4742020Revenue 2021: $0Expenses 2021: $9,657Net Income 2021: -$9,6572021Revenue 2022: $143,183Expenses 2022: $12,658Net Income 2022: $130,5252022Revenue 2023: $0Expenses 2023: $9,077Net Income 2023: -$9,0772023Revenue 2024: $0Expenses 2024: $8,987Net Income 2024: -$8,9872024Revenue 2025: $0Expenses 2025: $13,275Net Income 2025: -$13,2752025

Highlighted filing

2025

Revenue$0
Expenses$13,275
Net Income-$13,275
Open 2025 Filing

Filings

Most recent year

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

Open filing
Assets
$258,464
Liabilities
$72,656
Net assets
$185,808
Revenue
$0
Expenses
$13,275
Net income
-$13,275
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$2.58$0.73$1.86$0.00$0.13$0.13
2024Detailed filing. Detailed filing data is available for this year.$2.32$0.32$1.99$0.00$0.09$0.09
2023Detailed filing. Detailed filing data is available for this year.$2.08$0.00$2.08$0.00$0.09$0.09
2022Detailed filing. Detailed filing data is available for this year.$2.17$0.00$2.17$1.43$0.13$1.31
2021Detailed filing. Detailed filing data is available for this year.$2.17$1.30$0.87$0.00$0.10$0.10
2020Detailed filing. Detailed filing data is available for this year.$1.88$0.92$0.96$0.02$0.08$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$1.23$0.10$1.14
2018Detailed filing. Detailed filing data is available for this year.$1.31$1.42$0.11$0.00$0.07$0.07
2017Detailed filing. Detailed filing data is available for this year.$0.56$0.60$0.04$0.00$0.04$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Oct 16, 2025
Return Version
2024v5.2
Gross Receipts
$0
Mission and Program Overview

Mission

To promote and carry out the education, training and development of young carpenters, plumbers, electricians and other trades people of the franklin county technical school.

Balance Sheet Detail
LineBeginningEndChange
Assets
Inventories for Sale or Use$217,181$248,682▲ $31,501
Rtn Earn Endowment Incm Other Fnds$199,083$185,808▼ $13,275
Cash and Non-Interest-Bearing Accounts$14,190$9,659▼ $4,531
Intangible Assets$141$123▼ $18
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$231,512$258,464▲ $26,952
Liabilities
Mortgage Notes Payable Secured by Investment Property$32,429$72,656▲ $40,227
Total Liabilities$32,429$72,656▲ $40,227
Net Assets / Fund Balance
Total Net Assets Fund Balance$199,083$185,808▼ $13,275
Total Liabilities and Net Assets / Fund Balance$231,512$258,464▲ $26,952
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Cassandra MorreyPresident
Alan H BlankerDirector
Paul DoranDirector
Joyce P BlankerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-13,275
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$13,275
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Insurance$3,019--$3,019
Occupancy$1,780--$1,780
Interest$1,280--$1,280
Fees for Services Accounting$682--$682
Depreciation Depletion$18--$18
Other Expenses$6--$6
Total Functional Expenses$13,275$0$0$13,275
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
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 8A

“The meetings are not documented in writing by the governing body.”

Form 990, Part VI, Section A, Line 8B

“There are no sub divisions or committees with the authority to act on behalf of the governing body.”

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

“The president reviews the form 990 prior to filing, the remainder of the governing body may review the form at any point upon their request.”

Form 990, Part VI, Section C, Line 19

“The organization makes its governing documents, policies, and financial records available to the public upon formal written request.”

Filing and Contact Details

Filer

Filer Name
Franklin Technical School Building
EIN
81-3219176
Phone
4137758103
Address
PO BOX 1537, GREENFIELD, MA 01301

Signing Officer

Name
Cassandra Morrey
Title
President
Phone
4137758163
Signed
2025-10-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cassandra Morrey
Formed
2016
Legal Domicile
Ma
Voting Board Members
4
Independent Board Members
0
Employees
0
Volunteers
12

Preparer

Firm
A Siano CPA LLC
Address
377 MAIN STREET SUITE 1, GREENFIELD, MA 01301-3332
Preparer
Alexander V Siano CPA
Phone
4137746036
Raw XML Appendix302 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
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IRS990/ProgSrvcAccomActy2Grp/Desc0PROVIDED CONSTRUCTION MATERIALS FOR THE STUDENTS OF THE FRANKLIN COUNTY TECHNICAL SCHOOL'S TRADES PEOPLE TO BE USED TO FURTHER THEIR TRAINING.
IRS990/ProgSrvcAccomActy3Grp/Desc0PROMOTED THE DEVELOPMENT OF YOUNG TRADES PEOPLE BY PROVIDING A PLATFORM FOR THE TRAINING TO CONSTRUCT AND SELL HOUSES.
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEETINGS ARE NOT DOCUMENTED IN WRITING BY THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THERE ARE NO SUB DIVISIONS OR COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE PRESIDENT REVIEWS THE FORM 990 PRIOR TO FILING, THE REMAINDER OF THE GOVERNING BODY MAY REVIEW THE FORM AT ANY POINT UPON THEIR REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL RECORDS AVAILABLE TO THE PUBLIC UPON FORMAL WRITTEN REQUEST.
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-16
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ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0SOCIETY INC
ReturnHeader/Filer/BusinessNameControlTxt0FRAN
ReturnHeader/Filer/EIN0813219176
ReturnHeader/Filer/PhoneNum04137758103
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 1537
ReturnHeader/Filer/USAddress/CityNm0GREENFIELD
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MA
ReturnHeader/Filer/USAddress/ZIPCd001301
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0832372364
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0A SIANO CPA LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0377 MAIN STREET SUITE 1
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GREENFIELD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0013013332
ReturnHeader/PreparerPersonGrp/PhoneNum04137746036
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ALEXANDER V SIANO CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-12-11T07:10:04-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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