MASSACHUSETTS SCHOOL ADMINISTRATORS ASSOCIATION INC: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization
MASSACHUSETTS SCHOOL ADMINISTRATORS ASSOCIATION INC (EIN 04-2642485)
Tax period
2022-07-01 to 2023-06-30
Filed
2024-05-05
IRS object ID
202421279349300102
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)
Return2024-05-05T23:25:47-07:00ReturnTs
Tax Period End2023-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN881496309PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Halkiadakis & Co PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1177 Worcester St Suite 203AddressLine1Txt
CityWellesleyCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02481ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2022-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042642485EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MASSACHUSETTS SCHOOL ADMINISTRATORS' ASSOCIATION INCORPORATEDBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlMASSBusinessNameControlTxt
Phone5085417997PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line133 FORGE PARKWAYAddressLine1Txt
CityFRANKLINCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02038ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonROBERT BALDWINPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone5085417997PhoneNum
Signature2023-10-17SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstROBERTPersonFirstNm
Person LastBALDWINPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (true)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKonstantinos HalkiadakisPreparerPersonNm
PTINP01905146PTIN
Phone7814312545PhoneNum
Preparation2024-05-06PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2022TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

Principal Ofcr Business Name PrincipalOfcrBusinessName

FieldValueIRS element (for citing)
Business Name Line1Robert BaldwinBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line133 FORGE PARKWAYAddressLine1Txt
CityFRANKLINCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02038ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,113,547GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressMSAA.netWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1978FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionSEE SCHEDULE O FOR DESCRIPTIONActivityOrMissionDesc
Voting Members Governing Body21VotingMembersGoverningBodyCnt
Voting Members Independent21VotingMembersIndependentCnt
Total Employee39TotalEmployeeCnt
Total Volunteers0TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$136,642PYContributionsGrantsAmt
CY Contributions Grants$102,511CYContributionsGrantsAmt
PY Program Service Revenue$1,557,978PYProgramServiceRevenueAmt
CY Program Service Revenue$1,757,568CYProgramServiceRevenueAmt
PY Investment Income$140,753PYInvestmentIncomeAmt
CY Investment Income$41,063CYInvestmentIncomeAmt
PY Other Revenue$12,668PYOtherRevenueAmt
CY Other Revenue$14,531CYOtherRevenueAmt
PY Total Revenue$1,848,041PYTotalRevenueAmt
CY Total Revenue$1,915,673CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$759,887PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$806,744CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$13,096CYTotalFundraisingExpenseAmt
PY Other Expenses$1,000,392PYOtherExpensesAmt
CY Other Expenses$1,186,230CYOtherExpensesAmt
PY Total Expenses$1,760,279PYTotalExpensesAmt
CY Total Expenses$1,992,974CYTotalExpensesAmt
PY Revenues Less Expenses$87,762PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$77,301CYRevenuesLessExpensesAmt
Total Assets BOY$1,884,809TotalAssetsBOYAmt
Total Assets EOY$1,909,573TotalAssetsEOYAmt
Total Liabilities BOY$622,237TotalLiabilitiesBOYAmt
Total Liabilities EOY$516,494TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$1,262,572NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$1,393,079NetAssetsOrFundBalancesEOYAmt
MissionSEE SCHEDULE O FOR DESCRIPTIONMissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$903,326ExpenseAmt
Grant$0GrantAmt
Revenue$711,738RevenueAmt
DescPROFESSIONAL PROGRAMS: SPONSORSHIP OF EDUCATIONAL WORKSHOPS, EDUCATIONAL COMMITTEES, LEADERSHIP LICENSURE PROGRAMS AND RELATED ACTIVITIES FOR SCHOOL ADMINISTRATORS DESIGNED TO IMPROVE ADMINISTRATION AND INSTRUCTION.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$575,258ExpenseAmt
Grant$0GrantAmt
Revenue$457,755RevenueAmt
DescSTUDENT ACTIVITIES: SPONSORSHIP OF STUDENT COUNCIL, NATIONAL HONOR SOCIETY ACTIVITIES, AND POSTSEASON CHEERLEADING AND DANCE COMPETITIONS.Desc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$159,331ExpenseAmt
Grant$0GrantAmt
Revenue$602,606RevenueAmt
DescMEMBERSHIP: TO INFORM, ADVOCATE, RECRUIT AND MAINTAIN MEMBERSHIP.Desc
FieldValueIRS element (for citing)
Total Program Service Expenses$1,637,915TotalProgramServiceExpensesAmt
Described In Section501c3Yes (true)DescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
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 LiabilitiesYes (true)ReportOtherLiabilitiesInd
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 ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredYes (true)ScheduleJRequiredInd
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 EntityYes (true)RelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd OrgfalseTrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document68IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee39EmployeeCnt
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
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members21GoverningBodyVotingMembersCnt
Independent Voting Member21IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesfalseDelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
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 PolicyYes (true)WhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOYes (true)CompensationProcessCEOInd
Compensation Process OtherYes (true)CompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
States Where Copy Of Return Is FldMAStatesWhereCopyOfReturnIsFldCd
Own WebsiteYes (X)OwnWebsiteInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonSHERRY BRYANTPersonNm
Phone5085417997PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line133 FORGE PARKWAYAddressLine1Txt
CityFRANKLINCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02038ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndOfficerOfficerIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
DIRECTORS
SEE ATTACHED LIST1.00Yes (X)$0$0$0
SHERRY BRYANT
DEPUTY DIRECTOR14.00$53,412$124,627$39,046Yes (X)
RICHARD PEARSON
ASSOCIATE DIRECTOR9.00$15,569$140,121$16,543Yes (X)
PETER SMITH
ASSOCIATE DIRECTOR7.00$13,110$117,991$22,679Yes (X)
ROBERT BALDWIN
EXECUTIVE DIR/TREAS17.00$58,008$135,352$1,547Yes (X)
NANCY PALIE
STAFF16.00$37,153$55,729$28,884Yes (X)
BONNIE LEMOTE
OFFICE MANAGER16.00$36,839$55,259$42,328Yes (X)
JANICE MARTIN
ASSIST COMPTROLLER2.00$22,976$67,847$34,518Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$237,067TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$696,926TotReportableCompRltdOrgAmt
Total Other Compensation$185,545TotalOtherCompensationAmt
Former Ofcr Employees ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (true)TotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd
All Other Contributions$102,511AllOtherContributionsAmt
Total Contributions$102,511TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (5 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtExclusionExclusionAmt
ASSOCIATION CONFERENCES611430$711,738$0$0
STUDENT COUNCIL611430$294,555$0$0
MEMBERSHIP DUES611430$588,075$0$0
NATIONAL HONOR SOCIETY611430$7,620$0$0
CHEERLEADING611430$155,580$0$0
FieldValueIRS element (for citing)
Total Program Service Revenue$1,757,568TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$49,995TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$49,995ExclusionAmt

Gross Amount Sales Assets GrossAmountSalesAssetsGrp

FieldValueIRS element (for citing)
Securities$188,942SecuritiesAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

FieldValueIRS element (for citing)
Securities$197,874SecuritiesAmt

Gain Or Loss GainOrLossGrp

FieldValueIRS element (for citing)
Securities-$8,932SecuritiesAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

FieldValueIRS element (for citing)
Total Revenue Column-$8,932TotalRevenueColumnAmt
Related Or Exempt Func Income$0RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion-$8,932ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUSDesc
Business611430BusinessCd
Total Revenue Column$14,531TotalRevenueColumnAmt
Related Or Exempt Func Income$14,531RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$14,531OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,915,673TotalRevenueColumnAmt
Related Or Exempt Func Income$1,772,099RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$41,063ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$149,176TotalAmt
Program Services$93,727ProgramServicesAmt
Management And General$53,404ManagementAndGeneralAmt
Fundraising$2,045FundraisingAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$471,472TotalAmt
Program Services$296,225ProgramServicesAmt
Management And General$168,785ManagementAndGeneralAmt
Fundraising$6,462FundraisingAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$90,704TotalAmt
Program Services$63,230ProgramServicesAmt
Management And General$26,461ManagementAndGeneralAmt
Fundraising$1,013FundraisingAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$30,987TotalAmt
Program Services$21,407ProgramServicesAmt
Management And General$9,227ManagementAndGeneralAmt
Fundraising$353FundraisingAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$64,405TotalAmt
Program Services$44,493ProgramServicesAmt
Management And General$19,177ManagementAndGeneralAmt
Fundraising$735FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$19,351TotalAmt
Program Services$4,553ProgramServicesAmt
Management And General$14,252ManagementAndGeneralAmt
Fundraising$546FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$28,515TotalAmt
Program Services$28,515ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$55,368TotalAmt
Program Services$38,251ProgramServicesAmt
Management And General$16,486ManagementAndGeneralAmt
Fundraising$631FundraisingAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$58,000TotalAmt
Program Services$40,069ProgramServicesAmt
Management And General$17,269ManagementAndGeneralAmt
Fundraising$662FundraisingAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$972,581TotalAmt
Program Services$971,235ProgramServicesAmt
Management And General$1,296ManagementAndGeneralAmt
Fundraising$50FundraisingAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$2,040TotalAmt
Program Services$1,409ProgramServicesAmt
Management And General$607ManagementAndGeneralAmt
Fundraising$24FundraisingAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmtFundraisingFundraisingAmt
Affiliated Associations$18,520$12,794$5,514$212
COMMITTEES$31,855$22,007$9,485$363

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$1,992,974TotalAmt
Program Services$1,637,915ProgramServicesAmt
Management And General$341,963ManagementAndGeneralAmt
Fundraising$13,096FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$192,556BOYAmt
EOY$143,346EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$139,348BOYAmt
EOY$22,511EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$8,514BOYAmt
EOY$13,420EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$68,005LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$64,944LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$5,101BOYAmt
EOY$3,061EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$1,203,799BOYAmt
EOY$1,311,014EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$335,491BOYAmt
EOY$416,221EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$1,884,809BOYAmt
EOY$1,909,573EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$20,567BOYAmt
EOY$63,064EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$235,233BOYAmt
EOY$175,287EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
BOY$150,000BOYAmt
EOY$150,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$216,437BOYAmt
EOY$128,143EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$622,237BOYAmt
EOY$516,494EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$1,262,572BOYAmt
EOY$1,393,079EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,262,572BOYAmt
EOY$1,393,079EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$1,884,809BOYAmt
EOY$1,909,573EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$77,301ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$74,928NetUnrlzdGainsLossesInvstAmt
Investment Expense-$8,775InvestmentExpenseAmt
Other Changes In Net Assets$141,655OtherChangesInNetAssetsAmt
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)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind
Other Support Sum$0OtherSupportSumAmt
Public Support CY1700PublicSupportCY170Pct

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$623,155CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$617,209CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$624,244CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$632,255CurrentTaxYearMinus1YearAmt
Current Tax Year$588,075CurrentTaxYearAmt
Total$3,084,938TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,076,888CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,831,602CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$824,625CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,075,033CurrentTaxYearMinus1YearAmt
Current Tax Year$1,286,535CurrentTaxYearAmt
Total$7,094,683TotalAmt

Gross Receipts Non Unrlt Bus GrossReceiptsNonUnrltBusGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Tax Rev Levied Orgnztnl Bnft509 TaxRevLeviedOrgnztnlBnft509Grp

FieldValueIRS element (for citing)
Total$0TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,700,043CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,448,811CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,448,869CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,707,288CurrentTaxYearMinus1YearAmt
Current Tax Year$1,874,610CurrentTaxYearAmt
Total$10,179,621TotalAmt

Amounts Rcvd Dsqlfy Person AmountsRcvdDsqlfyPersonGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Substantial Contributors Amt SubstantialContributorsAmtGrp

FieldValueIRS element (for citing)
Total$0TotalAmt

Subst And Dsqlfy Prsns Tot SubstAndDsqlfyPrsnsTotGrp

FieldValueIRS element (for citing)
Total$0TotalAmt
FieldValueIRS element (for citing)
Public Support Total509$10,179,621PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$52,525CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$93,037CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$126,040CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$140,753CurrentTaxYearMinus1YearAmt
Current Tax Year$41,063CurrentTaxYearAmt
Total$453,418TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$52,525CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$93,037CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$126,040CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$140,753CurrentTaxYearMinus1YearAmt
Current Tax Year$41,063CurrentTaxYearAmt
Total$453,418TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Total$10,633,039TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.95740PublicSupportCY509Pct
Public Support PY5090.95520PublicSupportPY509Pct
Investment Income CY0.04260InvestmentIncomeCYPct
Investment Income PY0.04480InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule D IRS990ScheduleD

Land LandGrp

FieldValueIRS element (for citing)
Investment Cost Or Other Basis$0InvestmentCostOrOtherBasisAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$68,005OtherCostOrOtherBasisAmt
Depreciation$64,944DepreciationAmt
Book Value$3,061BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$3,061TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

FieldValueIRS element (for citing)
DescPOSTRETIREMENT OBLIGATION OVERFUNDEDDesc
Book Value$416,221BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Other Assets$416,221TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
DUE TO RELATED PARTY$1,807
POSTRETIREMENT FASB ASC 715 OBLIGATIONS$71,734
ACCRUED VACATION AND SICK PAY$54,602
FieldValueIRS element (for citing)
Total Liability$128,143TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$2,135,613TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$74,928NetUnrealizedGainsInvstAmt
Other Revenue$153,787OtherRevenueAmt
Revenue Not Reported$228,715RevenueNotReportedAmt
Revenue Subtotal$1,906,898RevenueSubtotalAmt
Investment Expenses Not Incld$8,775InvestmentExpensesNotIncldAmt
Revenue Not Reported Fincl Stmt$8,775RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$1,915,673TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,005,106TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal$2,005,106ExpensesSubtotalAmt
Other Expenses Not Included-$12,132OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt-$12,132ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$1,992,974TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt XI, Line 2dPOSTRETIREMENT BENEFIT CHANGE OTHER THAN PERIODIC PENSION COSTS
Pt X, Line 2AS OF JUNE 30,2023, THE ASSOCIATION HAS NO UNCERTAIN TAX POSITIONS THAT QUALIFY FOR DISCLOSURE IN THE FINANCIAL STATEMENTS.
Pt XII, Line 4bINTEREST COSTS ON EIDL LOAN.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Severance PaymentfalseSeverancePaymentInd
Supplemental Nonqual Rtr PlanfalseSupplementalNonqualRtrPlanInd
Equity Based Comp ArrngmfalseEquityBasedCompArrngmInd
Comp Based On Revenue Of Flng OrgfalseCompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related OrgsfalseCompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng OrgfalseCompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd OrgsfalseCompBsdNetEarnsRltdOrgsInd
Any Non Fixed PaymentsfalseAnyNonFixedPaymentsInd
Initial Contract ExceptionfalseInitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)

Base Compensation Filing OrgBaseCompensationFilingOrgAmtCompensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmtBonus Filing OrganizationBonusFilingOrganizationAmountBonus Related OrganizationsBonusRelatedOrganizationsAmtOther Compensation Filing OrgOtherCompensationFilingOrgAmtOther Compensation Rltd OrgsOtherCompensationRltdOrgsAmtDeferred Compensation Flng OrgDeferredCompensationFlngOrgAmtDeferred Comp Rltd OrgsDeferredCompRltdOrgsAmtNontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmtNontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmtTotal Compensation Filing OrgTotalCompensationFilingOrgAmtTotal Compensation Rltd OrgsTotalCompensationRltdOrgsAmtComp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmtComp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt
SHERRY BRYANT
$53,412$124,627$0$0$0$0$6,241$14,561$5,473$12,771$65,126$151,959$0$0
RICHARD PEARSON
$15,569$140,121$0$0$0$0$3,208$11,681$356$1,298$19,133$153,100$0$0
PETER SMITH
$13,110$117,991$0$0$0$0$6,569$13,842$730$1,538$20,409$133,371$0$0
ROBERT BALDWIN
$58,008$135,352$0$0$0$0$0$0$464$1,083$58,472$136,435$0$0

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 6THE ASSOCIATION IS A VOLUNTARY NONPROFIT ASSOCIATION ORGANIZED BY ITS MEMBERS.
Pt VI, Line 7aTHE GOVERNING BODY IS ELECTED FROM THE ASSOCIATION'S MEMBERSHIP.
Pt VI, Line 7bTHE ASSOCIATION'S CONSTITUTION MAY BE AMENDED WITH A TWO-THIRDS VOTE OF THE MEMBERS.
Pt VI, Line 11bA COPY OF FORM 990 IS DISTRIBUTED TO THE FINANCE COMMITTEE FOR REVIEW AND THEN TO THE FULL BOARD OF DIRECTORS PRIOR TO FILING.
Pt VI, Line 12cEACH COMMITTEE MEMBER AND ALL EXECUTIVE STAFF MEMBERS SIGN A COPY OF THE ASSOCIATION'S CONFLICT OF INTEREST POLICY ON AN ANNUAL BASIS.
Pt VI, Line 15aTHE FINANCE COMMITTEE DETERMINES THE EXECUTIVE DIRECTOR COMPENSATION USING COMPARATIVE DATA OF OTHER STATE EXECUTIVE DIRECTORS PROVIDED BY NASSP/NAESP.
Pt VI, Line 15bTHE EXECUTIVE DIRECTOR DETERMINES ALL OTHER COMPENSATION FOR OFFICERS AND KEY EMPLOYEES.
Pt XILINE 9 OTHER CHANGES IN NET ASSETS: FASB ASC 715 - CHANGE TO ACCUMULATED BENEFIT OBLIGATION OTHER THAN NET PERIODIC PENSION COSTS $153,787.
OtherPART 1, LINE 1 AND PART III, LINE 1: TO SERVE THE NEEDS OF ELEMENTARY LEVEL, MIDDLE LEVEL AND HIGH SCHOOL ADMINISTRATORS AND PROMOTE QUALITY EDUCATIONAL OPPORTUNITIES FOR ELEMENTARY, MIDDLE AND HIGH SCHOOL STUDENTS THROUGHOUT MASSACHUSETTS BY PROVIDING A VOICE FOR EDUCATIONAL LEADERS IN MASSACHUSETTS, OFFERING QUALITY PROFESSIONAL DEVELOPMENT FOR MEMBERS AND THEIR STAFF, ENCOURAGING COLLABORATION AMONG MEMBERS THROUGH NETWORKING, TRAINING FUTURE SCHOOL LEADERS, ORGANIZING AND FACILITING STATEWIDE STUDENT ACTIVITIES SUCH AS STUDENT COUNCIL, NATIONAL HONOR SOCIETY AND CHEERLEADING, PROVIDING PERTINENT AND TIMELY INFORMATION TO OUR MEMBERS, MAXIMIZING THE NUMBER OF ACTIVE MEMBERS AND COLLABORATING WITH OTHER EDUCATIONAL LEADERSHIP GROUPS.
OtherSCHEDULE R, PART V, LINE 2:THE ASSOCIATION SHARES EMPLOYEES AND FACILITIES WITH THE MASSACHUSETTS INTERSCHOLASTIC ATHLETIC ASSOCIATION, INC., (MIAA). RENT PAYMENTS TO MIAA TOTALED $58,000 FOR THE YEAR ENDED JUNE 30, 2023. SEVERAL EMPLOYEES INCLUDING EXECUTIVE STAFF PERFORM SERVICES FOR THE ASSOCIATION AND MIAA. THE SALARIES OF INDIVIDUALS WORKING FOR BOTH ORGANIZATIONS, OCCUPANCY COSTS (INCLUDING RENT), AND OTHER MUTUAL EXPENSES TOTALING $ 766,991 WERE ALLOCATED TO THE ASSOCIATION FOR THE YEAR ENDED JUNE 30, 2023. THE ASSOCIATION OWED $1,807 TO MIAA AT JUNE 30, 2023.
Pt VI, Line 19GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE AT THE ASSOCIATION'S OFFICE. THE ASSOCIATION'S FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC THROUGH THE MASSACHUSETTS DIVISION OF PUBLIC CHARITIES.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1MASSACHUSETTS INTERSCHOLASTIC ATHLETIC ASSOCITION INCBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line133 FORGE PARKWAYAddressLine1Txt
CityFRANKLINCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02038ZIPCd
FieldValueIRS element (for citing)
EIN042642190EIN
Primary ActivitiesPROVIDE LEADERSHIP AND SUPPORT FOR CONDUCT OF EDUCATION-BASED ATHETICSPrimaryActivitiesTxt
Legal Domicile StateMALegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity Status509(A)(2)PublicCharityStatusTxt
Controlled OrganizationfalseControlledOrganizationInd
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts RyltsfalseReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth OrgfalseGiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth OrgfalseGiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgfalseLoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth OrgYes (true)LoansOrGuaranteesFromOthOrgInd
Div Related OrganizationfalseDivRelatedOrganizationInd
Asset Sale To Other OrgfalseAssetSaleToOtherOrgInd
Asset Purchase From Other OrgfalseAssetPurchaseFromOtherOrgInd
Asset ExchangefalseAssetExchangeInd
Rental Of Facilities To Oth OrgfalseRentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (true)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth OrgfalsePerformOfServicesForOthOrgInd
Perform Of Services By Other OrgfalsePerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (true)SharingOfFacilitiesInd
Paid Employees SharingYes (true)PaidEmployeesSharingInd
Reimbursement Paid To Other OrgYes (true)ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (true)ReimbursementPaidByOtherOrgInd
Transfer To Other OrgfalseTransferToOtherOrgInd
Transfer From Other OrgfalseTransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1MASSACHUSETTS INTERSCHOLASTIC ATHLETIC ASSOCIATION INC SEE SCHEDULE OBusinessNameLine1Txt

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