THE CAMBODIAN MUTUAL ASSISTANCE ASSOCIATION OF GREATER LOWELL INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
THE CAMBODIAN MUTUAL ASSISTANCE ASSOCIATION OF GREATER LOWELL INC (EIN 22-2553560)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-03-29
IRS object ID
202430899349300928
Schema version
2022v5.0
Source
Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header ReturnHeader

FieldValueIRS element (for citing)
Return2024-03-29T13:53:18-04:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042917204PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1ANSTISS & CO PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line16 OMNI WAY STE 201AddressLine1Txt
CityCHELMSFORDCityNm
State AbbreviationMAStateAbbreviationCd
ZIP018244187ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN222553560EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CAMBODIAN MUTUAL ASSISTANCEBusinessNameLine1Txt
Business Name Line2ASSOCIATION OF GREATER LOWELL INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlCAMBBusinessNameControlTxt
Phone9784546200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1465 SCHOOL STREETAddressLine1Txt
CityLOWELLCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01851ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonSOTHEA CHIEMRUONPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone0978454620PhoneNum
Signature2024-02-29SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstSOTHEAPersonFirstNm
Person LastCHIEMROUNPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrfalseIRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBRENDAN E TOOLINPreparerPersonNm
PTINP01323447PTIN
Phone9784522500PhoneNum
Preparation2024-02-29PreparationDt
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerSOTHEA CHIEMRUONPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1465 SCHOOL STREETAddressLine1Txt
CityLOWELLCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01851ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$1,554,853GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressCMAALOWELL.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1984FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionTHE CAMBODIAN MUTUAL ASSISTANCE ASSOCIATION IS DEDICATED TO IMPROVING THE QUALITY OF LIFE FOR CAMBODIAN AMERICANS AND OTHER MINORITIES AND ECONOMICALLY DISADVANTAGED PERSONS IN LOWELL THROUGH EDUCATION, CULTURAL, ECONOMIC AND SOCIAL PROGRAMS.ActivityOrMissionDesc
Voting Members Governing Body13VotingMembersGoverningBodyCnt
Voting Members Independent13VotingMembersIndependentCnt
Total Employee19TotalEmployeeCnt
Total Volunteers63TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
PY Contributions Grants$981,545PYContributionsGrantsAmt
CY Contributions Grants$1,448,930CYContributionsGrantsAmt
PY Program Service Revenue$14,241PYProgramServiceRevenueAmt
CY Program Service Revenue$34,063CYProgramServiceRevenueAmt
PY Investment Income$958PYInvestmentIncomeAmt
CY Investment Income$6,589CYInvestmentIncomeAmt
PY Other Revenue$33,273PYOtherRevenueAmt
CY Other Revenue$10,095CYOtherRevenueAmt
PY Total Revenue$1,030,017PYTotalRevenueAmt
CY Total Revenue$1,499,677CYTotalRevenueAmt
PY Grants And Similar Paid$185,674PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$59,570CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$634,408PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$593,090CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$451,082PYOtherExpensesAmt
CY Other Expenses$524,831CYOtherExpensesAmt
PY Total Expenses$1,271,164PYTotalExpensesAmt
CY Total Expenses$1,177,491CYTotalExpensesAmt
PY Revenues Less Expenses-$241,147PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$322,186CYRevenuesLessExpensesAmt
Total Assets BOY$1,952,570TotalAssetsBOYAmt
Total Assets EOY$2,274,927TotalAssetsEOYAmt
Total Liabilities BOY$162,282TotalLiabilitiesBOYAmt
Total Liabilities EOY$155,449TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,790,288NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$2,119,478NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE CAMBODIAN MUTUAL ASSISTANCE ASSOCIATION IS DEDICATED TO IMPROVING THE QUALITY OF LIFE FOR CAMBODIAN AMERICANS AND OTHER MINORITIES AND ECONOMICALLY DISADVANTAGED PERSONS IN LOWELL THROUGH EDUCATIONAL, CULTURAL, ECONOMIC AND SOCIAL PROGRAMS.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$334,950ExpenseAmt
DescTHE MONOROM FAMILY SUPPORT PROGRAM ASSISTS FAMILIES WITH DEVELOPMENTALLY DISABLED CHILDREN BY PROVIDING CASE MANAGEMENT, DESPITE CARE, COUNCELING, AS WELL AS BOTH RECREATIONAL AND EDUCATIONAL OPPORTUNITIES.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$461,991ExpenseAmt
Grant$59,570GrantAmt
Revenue$34,063RevenueAmt
DescTHE CAMBODIAN MUTUAL ASSISTANCE ASSOCIATION'S OTHER PROGRAMS INCLUDE WALK- IN SERVICES ASSISTANCE THAT INCLUDES CITIZENSHIP, HEALTH, HOUSING AND REFERRAL PROCESS, ALONG WITH HOSTING WORKSHOPS AND EVENTS TO EDUCATE THE COMMUNITY ABOUT HEALTH AND FINANCIAL TOPICS, AND AFTERSCHOOL PROGRAMS.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$796,941TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredYes (true)ScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Lobbying ActivitiesfalseLobbyingActivitiesInd
Subject To Proxy TaxfalseSubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (true)ReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsYes (true)ReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (true)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (true)IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesYes (true)FundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsYes (true)GrantsToOrganizationsInd
Grants To IndividualsYes (true)GrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document99IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee19EmployeeCnt
Employment Tax Returns FiledYes (true)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht PymtfalseSubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst IncfalseSubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members13GoverningBodyVotingMembersCnt
Independent Voting Member13IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersfalseMembersOrStockholdersInd
Election Of Board MembersfalseElectionOfBoardMembersInd
Decisions Subject To ApprovafalseDecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyfalseDocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MARY LOGANBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9784546200PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1465 SCHOOL STREETAddressLine1Txt
CityLOWELLCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01851ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
VANNAK THENG
PRESIDENT4.00Yes (X)Yes (X)$0$0$0
THA CHHAN
VICE-PRESIDE4.00Yes (X)Yes (X)$0$0$0
BOPHA BOUTSELIS
SECRETARY4.00Yes (X)Yes (X)$0$0$0
CHRISTOPHER DIAS
TREASURER4.00Yes (X)Yes (X)$0$0$0
SEILA CHUOP
DIRECTOR4.00Yes (X)$0$0$0
JOSEPH BANH
DIRECTOR4.00Yes (X)$0$0$0
PAULETTE RENAULT-CARAGIANES
DIRECTOR4.00Yes (X)$0$0$0
AM NGETH
DIRECTOR4.00Yes (X)$0$0$0
ANI VONG
DIRECTOR4.00Yes (X)$0$0$0
BARBARA DUNSFORD
DIRECTOR4.00Yes (X)$0$0$0
TARA HONG
DIRECTOR4.00Yes (X)$0$0$0
PAUL MCDONALD
DIRECTOR4.00Yes (X)$0$0$0
GARY YIN
DIRECTOR4.00Yes (X)$0$0$0
SOTHEA CHIEMRUON
EXECUTIVE DI40.00Yes (X)$82,048$0$21,320
KIRIRATH S SAING
INTERIM ED (Yes (X)$2,743$0$0
VICHTCHA KONG
INTERIM ED (Yes (X)$12,800$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$97,591TotalReportableCompFromOrgAmt
Total Other Compensation$21,320TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
Fundraising$93,187FundraisingAmt
Government Grants$672,668GovernmentGrantsAmt
All Other Contributions$683,075AllOtherContributionsAmt
Noncash Contributions$3,845NoncashContributionsAmt
Total Contributions$1,448,930TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
FISCAL SPONSOR INCOME900099$21,131$21,131
TRANSLATION & FEE BASED SERVI900099$10,506$10,506
OTHER FEE REVENUE900099$1,280$1,280
OTHER INCOME900099$1,146$1,146
FieldValueIRS element (for citing)
Total Program Service Revenue$34,063TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$6,589TotalRevenueColumnAmt
Exclusion$6,589ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$48,940RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$15,667RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$33,273RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$33,273TotalRevenueColumnAmt
Exclusion$33,273ExclusionAmt
FieldValueIRS element (for citing)
Fundraising Gross Income$16,331FundraisingGrossIncomeAmt
Contri Rpt Fundraising Event$93,187ContriRptFundraisingEventAmt
Fundraising Direct Expenses$39,509FundraisingDirectExpensesAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

FieldValueIRS element (for citing)
Total Revenue Column-$23,178TotalRevenueColumnAmt
Exclusion-$23,178ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,499,677TotalRevenueColumnAmt
Related Or Exempt Func Income$34,063RelatedOrExemptFuncIncomeAmt
Exclusion$16,684ExclusionAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

FieldValueIRS element (for citing)
Total$46,365TotalAmt
Program Services$46,365ProgramServicesAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

FieldValueIRS element (for citing)
Total$13,205TotalAmt
Program Services$13,205ProgramServicesAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$114,093TotalAmt
Management And General$114,093ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$421,224TotalAmt
Program Services$376,295ProgramServicesAmt
Management And General$44,929ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$6,724TotalAmt
Program Services$6,712ProgramServicesAmt
Management And General$12ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$51,049TotalAmt
Program Services$36,506ProgramServicesAmt
Management And General$14,543ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$13,400TotalAmt
Management And General$13,400ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$3,338TotalAmt
Management And General$3,338ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$15TotalAmt
Management And General$15ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$36,969TotalAmt
Program Services$5,289ProgramServicesAmt
Management And General$31,680ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$22,515TotalAmt
Program Services$2,324ProgramServicesAmt
Management And General$20,191ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$33,214TotalAmt
Management And General$33,214ManagementAndGeneralAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$809TotalAmt
Program Services$195ProgramServicesAmt
Management And General$614ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$7,696TotalAmt
Management And General$7,696ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$39,288TotalAmt
Management And General$39,288ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$11,615TotalAmt
Program Services$6,706ProgramServicesAmt
Management And General$4,909ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
TEMPORARY HELP$247,037$205,592$41,445
PROGRAM EXPENSES$85,969$85,969
MEALS & ENTERTAINMENT$11,258$5,319$5,939
CLIENT TRANSPORTATION$6,358$6,089$269

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$5,350TotalAmt
Program Services$375ProgramServicesAmt
Management And General$4,975ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,177,491TotalAmt
Program Services$796,941ProgramServicesAmt
Management And General$380,550ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$216,213BOYAmt
EOY$96,569EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$618,626BOYAmt
EOY$711,750EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

FieldValueIRS element (for citing)
BOY$48,310BOYAmt
EOY$362,959EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$115,688BOYAmt
EOY$158,263EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$12,688BOYAmt
EOY$10,951EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$863,752LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$224,960LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$636,739BOYAmt
EOY$638,792EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$304,306BOYAmt
EOY$295,643EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,952,570BOYAmt
EOY$2,274,927EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$32,724BOYAmt
EOY$31,756EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
EOY$3,120EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$129,558BOYAmt
EOY$120,573EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$162,282BOYAmt
EOY$155,449EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,141,168BOYAmt
EOY$1,309,967EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$649,120BOYAmt
EOY$809,511EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,790,288BOYAmt
EOY$2,119,478EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,952,570BOYAmt
EOY$2,274,927EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss$322,186ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$7,004NetUnrlzdGainsLossesInvstAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewfalseAccountantCompileOrReviewInd
FS AuditedYes (true)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Public Organization170Yes (X)PublicOrganization170Ind

Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$597,747CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$785,154CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,326,235CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$981,545CurrentTaxYearMinus1YearAmt
Current Tax Year$1,448,930CurrentTaxYearAmt
Total$5,139,611TotalAmt

Total Calendar Year170 TotalCalendarYear170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$597,747CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$785,154CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,326,235CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$981,545CurrentTaxYearMinus1YearAmt
Current Tax Year$1,448,930CurrentTaxYearAmt
Total$5,139,611TotalAmt
FieldValueIRS element (for citing)
Public Support Total170$5,139,611PublicSupportTotal170Amt

Gross Investment Income170 GrossInvestmentIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$52,961CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$56,683CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$42,411CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$49,898CurrentTaxYearMinus1YearAmt
Current Tax Year$55,529CurrentTaxYearAmt
Total$257,482TotalAmt

Other Income170 OtherIncome170Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$10,146CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$5,987CurrentTaxYearMinus3YearsAmt
Total$16,133TotalAmt
FieldValueIRS element (for citing)
Total Support$5,413,226TotalSupportAmt
Gross Receipts Rltd Activities$139,850GrossReceiptsRltdActivitiesAmt
Public Support CY1700.94950PublicSupportCY170Pct
Public Support PY1700.75970PublicSupportPY170Pct
Thirty Thr Pct Suprt Tests CY170Yes (X)ThirtyThrPctSuprtTestsCY170Ind

Form990 Schedule A Part VI Form990ScheduleAPartVIGrp

FieldValueIRS element (for citing)
Form And Line ReferencePART II, LINE 10FormAndLineReferenceDesc
ExplanationSPECIAL EVENTS 16,133ExplanationTxt

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$115,775OtherCostOrOtherBasisAmt
Book Value$115,775BookValueAmt

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$626,759OtherCostOrOtherBasisAmt
Depreciation$146,231DepreciationAmt
Book Value$480,528BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$121,218OtherCostOrOtherBasisAmt
Depreciation$78,729DepreciationAmt
Book Value$42,489BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$638,792TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
PARKING EASEMENT$231,081
BENEFICIAL INTEREST IN ASSETS HELD B$64,562
FieldValueIRS element (for citing)
Total Book Value Other Assets$295,643TotalBookValueOtherAssetsAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$1,561,857TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$7,004NetUnrealizedGainsInvstAmt
Revenue Not Reported$7,004RevenueNotReportedAmt
Revenue Subtotal$1,554,853RevenueSubtotalAmt
Other Revenues Not Included-$55,176OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt-$55,176RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,499,677TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$1,232,667TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$55,176OtherExpensesIncludedAmt
Expenses Not Reported$55,176ExpensesNotReportedAmt
Expenses Subtotal$1,177,491ExpensesSubtotalAmt
Total Expenses Per Form990$1,177,491TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE D, PAGE 3, PART XTHE ASSOCIATION,INCORPORATED UNDER CHAPTER 180 OF THE MASSACHUSETTS GENERAL LAWS AS A TAX EXEMPT ENTITY, HAS BEEN GRANTED TAX-EXEMPT STATUS UNDER INTERNAL REVENUE CODE SECTION 501(C)(3), AND IS, THEREFORE,GENERALLY EXEMPT FROM FEDERAL AND STATE INCOME TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES HAS BEEN INCLUDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ASSOCIATION IS REQUIRED BY ASC 740-10, "INCOME TAXES", TO EVALUATE AND DISCLOSE TAX POSITIONS THAT COULD HAVE AN EFFECT ON THE ORGANIZATION'S FINANCIAL STATEMENTS. THE ASSOCIATION REPORTS ITS ACTIVITIES TO THE INTERNAL REVENUE SERVICE AND TO THE COMMONWEALTH OF MASSACHUSETTS ON AN ANNUAL BASIS. THESE INFORMATIONAL RETURNS ARE GENERALLY SUBJECT TO AUDIT AND REVIEW BY THE GOVERNMENTAL AGENCIES FOR A PERIOD OF THREE YEARS AFTER FILING. SUBSTANTIALLY ALL OF THE ASSOCIATION'S INCOME, EXPENDITURES AND ACTIVITIES RELATE TO ITS EXEMPT PURPOSE, THEREFORE, MANAGEMENT HAS DETERMINED THAT THE ASSOCIATION IS NOT SUBJECT TO UNRELATED BUSINESS INCOME TAXES AND WILL CONTINUE TO QUALIFY AS A TAX EXEMPT NOT-FOR-PROFIT ENTITY.
SCHEDULE D, PAGE 4, PART XI, LINE 4BRENTAL EXPENSE - AMORTIZATION -15,667 FUNDRAISING EVENT EXPENSES -39,509
SCHEDULE D, PAGE 4, PART XII, LINE 2DRENTAL EXPENSE - AMORTIZATION 15,667 FUNDRAISING EVENT EXPENSES 39,509

Schedule G IRS990ScheduleG

Fundraising Event Information FundraisingEventInformationGrp

FieldValueIRS element (for citing)
Event1ANNIVERSARY CELEvent1Nm
Gross Receipts Event1$68,423GrossReceiptsEvent1Amt
Charitable Contri Event1$55,850CharitableContriEvent1Amt
Gross Revenue Event1$12,573GrossRevenueEvent1Amt
Food And Beverage Event1$12,573FoodAndBeverageEvent1Amt
Other Direct Expenses Event1$8,957OtherDirectExpensesEvent1Amt
Event2CAMBODIAN NEW YEvent2Nm
Gross Receipts Event2$36,145GrossReceiptsEvent2Amt
Charitable Contri Event2$32,387CharitableContriEvent2Amt
Gross Revenue Event2$3,758GrossRevenueEvent2Amt
Food And Beverage Event2$3,758FoodAndBeverageEvent2Amt
Other Direct Expenses Event2$4,987OtherDirectExpensesEvent2Amt
Gross Receipts Total$104,568GrossReceiptsTotalAmt
Charitable Contributions Tot$88,237CharitableContributionsTotAmt
Gross Revenue Total Events$16,331GrossRevenueTotalEventsAmt
Food And Beverage Total Events$16,331FoodAndBeverageTotalEventsAmt
Oth Direct Expnss Total Events$13,944OthDirectExpnssTotalEventsAmt
Direct Expense Summary Events$30,275DirectExpenseSummaryEventsAmt
Net Income Summary-$13,944NetIncomeSummaryAmt

Schedule I IRS990ScheduleI

FieldValueIRS element (for citing)
Grant Records MaintainedYes (true)GrantRecordsMaintainedInd

Recipient Table RecipientTable

Recipient Business Name RecipientBusinessName

FieldValueIRS element (for citing)
Business Name Line1LATINX COMMUNITY CENTER FORBusinessNameLine1Txt
Business Name Line2EMPOWERMENT INCBusinessNameLine2Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line19 CENTERAL ST SUITE 201AddressLine1Txt
CityLOWERLLCityNm
State AbbreviationMAStateAbbreviationCd
ZIP01852ZIPCd
FieldValueIRS element (for citing)
Recipient EIN844196744RecipientEIN
IRC Section501C3IRCSectionDesc
Cash Grant$37,118CashGrantAmt
Purpose Of GrantGENERAL OPERATIONSPurposeOfGrantTxt
FieldValueIRS element (for citing)
Total501c3 Org1Total501c3OrgCnt

Grants Other Asst To Indiv In US GrantsOtherAsstToIndivInUSGrp (3 entries)

Grant TypeGrantTypeTxtRecipientRecipientCntCash GrantCashGrantAmt
IMMIGRANT ASSISTANCE2$2,800
FUEL/ENERGY ASSISTANCE13$8,721
FUNERAL ASSISTANCE6$1,684

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE I, PAGE 1, PART I, LINE 2FormAndLineReferenceDesc
ExplanationTHE EXECUTIVE DIRECTOR FOLLOWS UP WITH SUBGRANT PARTNERS TO ENSURE THAT FUNDS ARE USED FOR THEIR INTENDED PURPOSE.ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990 - ORGANIZATION'S MISSIONTHE CAMBODIAN MUTUAL ASSISTANCE ASSOCIATION IS DEDICATED TO IMPROVING THE QUALITY OF LIFE FOR CAMBODIAN AMERICANS AND OTHER MINORITIES AND ECONOMICALLY DISADVANTAGED PERSONS IN LOWELL THROUGH EDUCATIONAL, CULTURAL, ECONOMIC AND SOCIAL PROGRAMS.
FORM 990, PAGE 6, PART VI, LINE 11BPRIOR TO ITS BEING FILED, THE FORM 990 IS REVIEWED BY THE EXECUTIVE COMMITTEE. ONCE THE RETURN HAS BEEN APPROVED BY THE EXECUTIVE COMMITTEE IT IS PRESENTED TO THE FULL BOARD OF DIRECTORS.
FORM 990, PAGE 6, PART VI, LINE 12CTHE ASSOCIATION SENDS OUT A QUESTIONNAIRE ANNUALLY TO DETERMINE THE INDEPENDENCE OF ITS BOARD OF DIRECTORS AND OTHER APPROPRIATE PARTIES AND TO REVIEW FOR THE PRESENCE OF ANY CONFLICTS OF INTEREST.
FORM 990, PAGE 6, PART VI, LINE 15ACOMPENSATION FOR THE ASSOCIATIONS EXECUTIVE DIRECTOR IS REVIEWED AND APPROVED BY ITS BOARD MEMBERS ON AN ANNUAL BASIS AND ANY INCREASES ARE BASED ON PERFORMANCE AND THE ECONOMIC STATE OF THE ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 15BCOMPENSATION FOR THE ASSOCIATIONS EXECUTIVE DIRECTOR IS REVIEWED AND APPROVED BY ITS BOARD MEMBERS ON AN ANNUAL BASIS AND ANY INCREASES ARE BASED ON PERFORMANCE AND THE ECONOMIC STATE OF THE ORGANIZATION.
FORM 990, PAGE 6, PART VI, LINE 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ASSOCIATION'S BUSINESS ADDRESS.
FORM 990, PART XI, LINE 9RENTAL EXPENSE - AMORTIZATION 15,667 FUNDRAISING EVENT EXPENSES 39,509 RENTAL EXPENSE - AMORTIZATION -15,667 FUNDRAISING EVENT EXPENSES -39,509

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