Civic Intelligence

Massachusetts Bail Fund Inc.

990 • Fiscal year 2020 • EIN 82-4924766

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 15, 2021

1452 Dorchester Avenue 4th FloorDorchester, MA 02122

(857) 259-5843

Siviq Scores

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

Liabilities / Assets

10th percentile

0.00x

Higher debt load relative to assets than 10% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

8th percentile

0.00x

Higher debt load relative to revenue than 8% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

95th percentile

70%

Higher net margin than 95% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

21st percentile

$0

Higher top officer pay than 21% of similar nonprofits.

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

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

98th percentile

322%

Faster asset growth than 98% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

99th percentile

809%

Faster revenue growth than 99% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Assets

Up

$5,592,854

Up $4,268,648 (+322%) from 2019

Net Assets

Up

$5,587,366

Up $4,264,063 (+322%) from 2019

Liabilities

Up

$5,488

Up $4,585 (+508%) from 2019

Revenue

Up

$6,132,722

Up $5,458,393 (+809%) from 2019

Expenses

Up

$1,868,659

Up $1,719,797 (+1155%) from 2019

Net Income

Up

$4,264,063

Up $3,738,596 (+711%) from 2019

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2018: $799,435Liabilities 2018: $1,599Net Assets 2018: $797,8362018Assets 2019: $1,324,206Liabilities 2019: $903Net Assets 2019: $1,323,3032019Assets 2020: $5,592,854Liabilities 2020: $5,488Net Assets 2020: $5,587,3662020Assets 2021: $6,244,974Liabilities 2021: $0Net Assets 2021: $6,244,9742021Assets 2022: $6,288,623Liabilities 2022: $3,937Net Assets 2022: $6,284,6862022Assets 2023: $6,390,445Liabilities 2023: $121,397Net Assets 2023: $6,269,0482023Assets 2024: $6,034,652Liabilities 2024: $105,323Net Assets 2024: $5,929,3292024

Highlighted filing

2020

Assets$5,592,854
Liabilities$5,488
Net Assets$5,587,366

Operations Trend

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2018: $940,566Expenses 2018: $142,730Net Income 2018: $797,8362018Revenue 2019: $674,329Expenses 2019: $148,862Net Income 2019: $525,4672019Revenue 2020: $6,132,722Expenses 2020: $1,868,659Net Income 2020: $4,264,0632020Revenue 2021: $1,050,686Expenses 2021: $384,019Net Income 2021: $666,6672021Revenue 2022: $699,656Expenses 2022: $659,944Net Income 2022: $39,7122022Revenue 2023: $596,547Expenses 2023: $612,185Net Income 2023: -$15,6382023Revenue 2024: $343,051Expenses 2024: $683,070Net Income 2024: -$340,0192024

Highlighted filing

2020

Revenue$6,132,722
Expenses$1,868,659
Net Income$4,264,063
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 15, 2021
Return Version
2020v4.0
Gross Receipts
$6,132,722
Mission and Program Overview

Mission

The Massachusetts Bail Fund is committed to the harm reduction of freeing individuals serving pre-trial sentences., and to abolishing pre-trial detention and supervision in the long-term.

The Massachusetts Bail Fund is committed to the harm reduction of freeing individuals serving pretrial sentences

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$288,049$1,901,845▲ $1,613,796
Accounts Receivable$63,823$76,486▲ $12,663
Land, Buildings, and Equipment, Net$6,656--
Prepaid Expenses and Deferred Charges$817$745▼ $72
Total Assets$1,324,206$5,592,854▲ $4,268,648
Other Assets Total$964,861$3,613,778▲ $2,648,917
Liabilities
Accounts Payable and Accrued Expenses$903$5,488▲ $4,585
Total Liabilities$903$5,488▲ $4,585
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,323,303$5,587,366▲ $4,264,063
Total Net Assets Fund Balance$1,323,303$5,587,366▲ $4,264,063
Total Liabilities and Net Assets / Fund Balance$1,324,206$5,592,854▲ $4,268,648

Asset Categories

AssetBook ValueDepreciationBasis
Other Assets Org$3,613,778--
Compensation and Service Providers

Board Members and Trustees

NameTitle
Jessica ThrallPresident
Brandy HenryDirector
Hope HaffDirector
Lipou LaliemthavisayDirector
Norma WasselDirector
Samia HossainDirector
Atara Rich-sheaExecutive Director
Rebecca AmdemariamClerk
Muriel KramerTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,132,722
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$0
All Other Contributions
$6,132,722
Change in Net Assets
$4,264,063

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Grants and Similar Amounts Paid$1,554,000
Other Expenses$245,534
Salaries, Compensation, and Employee Benefits$69,125
Total Fundraising Expense$18,287
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Grants to Domestic Orgs$1,554,000--$1,554,000
Other Expenses$88,729$17,674$12,025$118,428
Other Salaries and Wages$69,125--$69,125
Office Expenses$2,448$8,633$326$11,407
Depreciation Depletion-$6,656-$6,656
Occupancy$2,194$438$293$2,925
Insurance$2,128$425$284$2,837
All Other Expenses$1,147$230$1,062$2,439
Total Functional Expenses$1,780,812$69,560$18,287$1,868,659
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Black Liberation FundCharleston, SC501c3-$725,000
Soda City Bail FundColumbia, SC--$460,000
Blm OkcColumbus, OH501c3-$300,000
Women Have Options---$50,000
Charlotte Uprising---$19,000
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
Annual disclosure for covered persons
Yes
Audit committee
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
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

Part VI Line 11B

SEE SCHEDULE O

Part VI Line 12C

SEE SCHEDULE O

Part VI Line 15A or B

SEE SCHEDULE O

Part VI Line 19

SEE SCHEDULE O

Filing and Contact Details

Filer

Filer Name
Massachusetts Bail Fund Inc
EIN
82-4924766
In Care Of
% JANHAVI MADABUSHI
Phone
8572595843
Address
1452 DORCHESTER AVENUE 4TH FLOOR, DORCHESTER, MA 02122

Signing Officer

Name
Janhavi Madabushi
Title
Executive Director
Phone
8572595843
Signed
2021-11-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Janhavi Madabushi
Formed
2018
Legal Domicile
Ma
Voting Board Members
7
Independent Board Members
7
Employees
2
Volunteers
20

Preparer

Firm
Rae and Associates LLC
Address
25 BRAINTREE HILL OFFICE PARK, SUITE 200, BRAINTREE, MA 02184
Preparer
Regis a Ehui
Phone
6172032170
Supplemental Narrative

Additional Explanations

Pt VI, Line 11B

The board has been designated as the final reviewer of the form 990.

Pt VI, Line 11B

Board members resolve any questions/issues and/or review through the

Pt VI, Line 11B

Board president and management. Finally, the return is approved at the

Pt VI, Line 11B

BOARD MEETING.

Pt VI, Line 12C

The organization regularly and consistently monitors and enforces

Pt VI, Line 12C

Compliance with the policy by requiring all directors and officers to

Pt VI, Line 12C

Affirmatively disclose potential conflicts as they arise.

Pt VI, Line 15A and 15B

The executive director and officers of the organization perform their

Pt VI, Line 15A and 15B

Duties on unpaid voluntters basis.

Pt VI, Line 19

The governing documents, policies, and financial statements of the

Pt VI, Line 19

Organization are available upon request. The financial statements and

Pt VI, Line 19

Tax returns are also available via independent third party websites

Financial Statement Notes

P10, Ln 2

The organization has no uncertain tax positions that qualify for either

P10, Ln 2

Recognition or disclosure in the financial statements, and no interest

P10, Ln 2

And penalties have been recorded in the accompanying financial

P10, Ln 2

Statements related to uncertain tax positions.

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IRS990ScheduleD/DisclosedForCharitablePrpsInd0false
IRS990ScheduleD/DisclosedOrgLegCtrlInd0false
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03613778
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0BAIL DEPOSITS
IRS990ScheduleD/Section170hRqrStsfdInd0false
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR EITHER
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1RECOGNITION OR DISCLOSURE IN THE FINANCIAL STATEMENTS, AND NO INTEREST
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2AND PENALTIES HAVE BEEN RECORDED IN THE ACCOMPANYING FINANCIAL
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3STATEMENTS RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0P10, Ln 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1P10, Ln 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2P10, Ln 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3P10, Ln 2
IRS990ScheduleD/TotalBookValueOtherAssetsAmt03613778
IRS990ScheduleD/WrittenPolicyMonitoringInd0false
IRS990ScheduleI/GrantRecordsMaintainedInd0false
IRS990ScheduleI/RecipientTable/CashGrantAmt0725000
IRS990ScheduleI/RecipientTable/CashGrantAmt1300000
IRS990ScheduleI/RecipientTable/CashGrantAmt2460000
IRS990ScheduleI/RecipientTable/CashGrantAmt350000
IRS990ScheduleI/RecipientTable/CashGrantAmt419000
IRS990ScheduleI/RecipientTable/IRCSectionDesc0501c3
IRS990ScheduleI/RecipientTable/IRCSectionDesc1501C3
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt00
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt10
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt20
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt30
IRS990ScheduleI/RecipientTable/NonCashAssistanceAmt40
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt0BLACK LIBERATION FUND
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt1BLM OKC
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt2SODA CITY BAIL FUND
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt3WOMEN HAVE OPTIONS
IRS990ScheduleI/RecipientTable/RecipientBusinessName/BusinessNameLine1Txt4CHARLOTTE UPRISING
IRS990ScheduleI/RecipientTable/RecipientEIN0851622249
IRS990ScheduleI/RecipientTable/RecipientEIN1311357186
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt02125 DOECHESTER RD
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt1PO BOX
IRS990ScheduleI/RecipientTable/USAddress/AddressLine1Txt21300-1600 MAIN STREET
IRS990ScheduleI/RecipientTable/USAddress/CityNm0CHARLESTON
IRS990ScheduleI/RecipientTable/USAddress/CityNm1COLUMBUS
IRS990ScheduleI/RecipientTable/USAddress/CityNm2COLUMBIA
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd0SC
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd1OH
IRS990ScheduleI/RecipientTable/USAddress/StateAbbreviationCd2SC
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd029406
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd143216
IRS990ScheduleI/RecipientTable/USAddress/ZIPCd229201
IRS990ScheduleI/Total501c3OrgCnt02
IRS990ScheduleI/TotalOtherOrgCnt03
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SEE SCHEDULE O
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1SEE SCHEDULE O
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2SEE SCHEDULE O
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3SEE SCHEDULE O
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD HAS BEEN DESIGNATED AS THE FINAL REVIEWER OF THE FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5BOARD MEMBERS RESOLVE ANY QUESTIONS/ISSUES AND/OR REVIEW THROUGH THE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6BOARD PRESIDENT AND MANAGEMENT. FINALLY, THE RETURN IS APPROVED AT THE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE ORGANIZATION REGULARLY AND CONSISTENTLY MONITORS AND ENFORCES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9COMPLIANCE WITH THE POLICY BY REQUIRING ALL DIRECTORS AND OFFICERS TO
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10AFFIRMATIVELY DISCLOSE POTENTIAL CONFLICTS AS THEY ARISE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11THE EXECUTIVE DIRECTOR AND OFFICERS OF THE ORGANIZATION PERFORM THEIR
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt12DUTIES ON UNPAID VOLUNTTERS BASIS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt13THE GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS OF THE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt14ORGANIZATION ARE AVAILABLE UPON REQUEST. THE FINANCIAL STATEMENTS AND
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt15TAX RETURNS ARE ALSO AVAILABLE VIA INDEPENDENT THIRD PARTY WEBSITES
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Part VI Line 15a or b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Part VI Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Pt VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11Pt VI, Line 15a and 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc12Pt VI, Line 15a and 15b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc13Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc14Pt VI, Line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc15Pt VI, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0MA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01324206
IRS990/TotalAssetsEOYAmt05592854
IRS990/TotalAssetsGrp/BOYAmt01324206
IRS990/TotalAssetsGrp/EOYAmt05592854
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt06132722
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt018287
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt069560
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01780812
IRS990/TotalFunctionalExpensesGrp/TotalAmt01868659
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0903
IRS990/TotalLiabilitiesEOYAmt05488
IRS990/TotalLiabilitiesGrp/BOYAmt0903
IRS990/TotalLiabilitiesGrp/EOYAmt05488
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01323303
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt05587366
IRS990/TotalProgramServiceExpensesAmt01780812
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt06132722
IRS990/TotalVolunteersCnt020
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01324206
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05592854
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01452 DORCHESTER AVENUE 4TH FLOOR
IRS990/USAddress/CityNm0DORCHESTER
IRS990/USAddress/StateAbbreviationCd0MA
IRS990/USAddress/ZIPCd002122
IRS990/VotingMembersGoverningBodyCnt07
IRS990/VotingMembersIndependentCnt07
IRS990/WebsiteAddressTxt0www.massbailfund.org
IRS990/WhistleblowerPolicyInd0true

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