MASS ASSOCIATION OF SCHOOL COMMITTES INC: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
MASS ASSOCIATION OF SCHOOL COMMITTES INC (EIN 04-2214848)
Tax period
2023-07-01 to 2024-06-30
Filed
2024-12-09
IRS object ID
202423449349301222
Schema version
2023v5.1
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)
Return2024-12-09T13:25:53-06:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN042689883PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1WOLF & COMPANY PCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1255 STATE STREETAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02109ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN042214848EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MASSACHUSETTS ASSOCIATION OF SCHOOLBusinessNameLine1Txt
Business Name Line2COMMITTEES INCBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMASSBusinessNameControlTxt
Phone6175238454PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ONE MCKINLEY SQUARE FL TWOAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02109ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonGLENN KOOCHERPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone6175238454PhoneNum
Signature2024-12-09SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info CurrYes (1)IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonKAREN S NGPreparerPersonNm
PTINP01067482PTIN
Phone6174399700PhoneNum
Preparation2024-12-09PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2024-10-15 13:58:12ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerGLENN KOOCHERPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ONE MCKINLEY SQUARE FL TWOAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02109ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,760,551GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.MASC.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1954FormationYr
Legal Domicile StateMALegalDomicileStateCd
Activity Or MissionMASC IS A MEMBER-DRIVEN ASSOCIATION WHOSE MISSION IS TO SUPPORT MASSACHUSETTS SCHOOL LEADERS IN THEIR INCREASINGLY COMPLEX GOVERNANCE ROLE.ActivityOrMissionDesc
Voting Members Governing Body15VotingMembersGoverningBodyCnt
Voting Members Independent15VotingMembersIndependentCnt
Total Employee11TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$1,247,423PYContributionsGrantsAmt
CY Contributions Grants$1,290,600CYContributionsGrantsAmt
PY Program Service Revenue$636,727PYProgramServiceRevenueAmt
CY Program Service Revenue$648,698CYProgramServiceRevenueAmt
PY Investment Income$57,700PYInvestmentIncomeAmt
CY Investment Income$54,716CYInvestmentIncomeAmt
PY Other Revenue$510,823PYOtherRevenueAmt
CY Other Revenue$563,976CYOtherRevenueAmt
PY Total Revenue$2,452,673PYTotalRevenueAmt
CY Total Revenue$2,557,990CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$1,183,220PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$1,236,662CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$1,031,897PYOtherExpensesAmt
CY Other Expenses$1,086,703CYOtherExpensesAmt
PY Total Expenses$2,215,117PYTotalExpensesAmt
CY Total Expenses$2,323,365CYTotalExpensesAmt
PY Revenues Less Expenses$237,556PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$234,625CYRevenuesLessExpensesAmt
Total Assets BOY$3,504,423TotalAssetsBOYAmt
Total Assets EOY$3,974,164TotalAssetsEOYAmt
Total Liabilities BOY$203,962TotalLiabilitiesBOYAmt
Total Liabilities EOY$120,675TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,300,461NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$3,853,489NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE PRINCIPAL PURPOSES OF THE MASSACHUSETTS ASSOCIATION OF SCHOOL COMMITTEES, INC. ARE TO PROVIDE CLOSER COOPERATION AMONG ALL OF THE SCHOOL COMMITTEES OF THE SEVERAL CITIES AND TOWNS OF THE COMMONWEALTH; TO STUDY THE PROBLEMS OF ORGANIZATION, ADMINISTRATION AND OPERATION OF THE PUBLIC SCHOOLS AND TO WORK FOR THE ADOPTION OF THE BEST METHODS, PRACTICES AND PROCEDURES IN PUBLIC SCHOOL ADMINISTRATION; TO ENCOURAGE THE ENACTMENT OF LEGISLATION DEEMED BENEFICIAL TO THE PUBLIC SCHOOLS, SCHOOL CHILDREN AND ALL OF THE CITIZENS OF THE COMMONWEALTH; TO SPONSOR, DEVELOP AND ENCOURAGE ALL PROJECTS, PROGRAMS AND MATTERS DEEMED NECESSARY OR DESIRABLE TO PROMOTE BETTER PUBLIC EDUCATION IN THE COMMONWEALTH; AND TO INTERPRET THE AIMS, FUNCTIONS AND NEEDS OF THE SCHOOLS TO THE PUBLIC.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$1,695,978ExpenseAmt
Revenue$1,212,674RevenueAmt
DescIN CONNECTION WITH THE MASC EXEMPT PURPOSES, THE HOLDING OF A STATE CONFERENCE AND WORKSHOPS PROVIDES A FORUM TO INCREASE COOPERATION AMONGST SCHOOL COMMITTEES AND IT ENABLES THEM TO DISCUSS THEIR PRACTICES AND PROCEDURES IN THE SCHOOL SYSTEMS. THE MASC SEARCH SERVICES ENABLES THE SCHOOL COMMITTEES TO SEARCH FOR THE BEST POSSIBLE CANDIDATES FOR ITS SCHOOL SYSTEMS THEREBY IMPROVING THE ADMINISTRATION IN THE PUBLIC SCHOOL SYSTEMS. MASC ALSO SALES OF EDUCATIONAL MATERIAL AND POLICY MANUALS TO LOCAL SCHOOL COMMITTEES.Desc
Total Program Service Expenses$1,695,978TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying ActivitiesYes (1)LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J RequiredYes (1)ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document8IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee11EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members15GoverningBodyVotingMembersCnt
Independent Voting Member15IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
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 Line1GLENN KOOCHERBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6175238454PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1ONE MCKINLEY SQUAREAddressLine1Txt
CityBOSTONCityNm
State AbbreviationMAStateAbbreviationCd
ZIP02109ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (21 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmtKey EmployeeKeyEmployeeIndHighest Compensated EmployeeHighestCompensatedEmployeeInd
JASON FRASER
PRESIDENT ELECT1.00Yes (X)Yes (X)$0$0$0
MILDRED LEFEBVRE
PRESIDENT1.00Yes (X)Yes (X)$0$0$0
BRIDGET GARABEDIAN
DIRECTOR1.00Yes (X)$0$0$0
MICHELLE BODIN-HETTINGER
DIRECTOR1.00Yes (X)$0$0$0
STACEY RIZZO
PAST PRESIDENT1.00Yes (X)Yes (X)$0$0$0
DEBORAH DAVIS
DIRECTOR1.00Yes (X)$0$0$0
BARBARA DAVIS
DIRECTOR1.00Yes (X)$0$0$0
BEVERLEY GRIFFIN-DUNNE
SECRETARY/TREASURER1.00Yes (X)Yes (X)$0$0$0
HUMERA FASIHUDDIN
DIRECTOR1.00Yes (X)$0$0$0
VIRGINIA SIMMS GEORGE
DIRECTOR1.00Yes (X)$0$0$0
CHARLES ELLIS
DIRECTOR1.00Yes (X)$0$0$0
SUE MAILMAN
DIRECTOR1.00Yes (X)$0$0$0
STEPHANIE CLOUGHERTY
DIRECTOR1.00Yes (X)$0$0$0
CARRIE GREENE
DIRECTOR1.00Yes (X)$0$0$0
DENISE HURST
VICE PRESIDENT1.00Yes (X)Yes (X)$0$0$0
GLENN KOOCHER
EXECUTIVE DIRECTOR40.00$220,000$0$15,400Yes (X)
JENIFER P HANDY
COMMUNICATIONS DIRECTOR40.00$125,742$0$8,802Yes (X)
JAMES HARDY
FIELD DIRECTOR40.00$109,958$0$7,697Yes (X)
ALICIA MALLON
FIELD DIRECTOR40.00$109,958$0$7,697Yes (X)
TRACY NOVICK
FIELD DIRECTOR40.00$109,958$0$7,697Yes (X)
ELIZABETH LAFOND
FIELD DIRECTOR40.00$109,958$0$7,697Yes (X)
FieldValueIRS element (for citing)
Total Reportable Comp From Org$785,574TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$54,990TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K6IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 KYes (1)TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd
Cntrct Rcvd Greater Than100 K0CntrctRcvdGreaterThan100KCnt
Membership Dues$1,290,600MembershipDuesAmt
Total Contributions$1,290,600TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (4 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
STATE CONFERENCE611430$332,404$332,404
BOARD DOCUMENT SERVICE611430$118,200$118,200
MASC SEARCH SERVICE611710$108,583$108,583
CONFER. & WORKSHOP611430$89,511$89,511
FieldValueIRS element (for citing)
Total Program Service Revenue$648,698TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$54,716TotalRevenueColumnAmt
Exclusion$54,716ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$734,729GrossSalesOfInventoryAmt
Cost Of Goods Sold$202,561CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$532,168TotalRevenueColumnAmt
Related Or Exempt Func Income$532,168RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescPLAQUES & MISC.Desc
Business900099BusinessCd
Total Revenue Column$31,808TotalRevenueColumnAmt
Related Or Exempt Func Income$31,808RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$31,808OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,557,990TotalRevenueColumnAmt
Related Or Exempt Func Income$1,212,674RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$54,716ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$220,000TotalAmt
Program Services$198,000ProgramServicesAmt
Management And General$22,000ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$806,637TotalAmt
Program Services$725,973ProgramServicesAmt
Management And General$80,664ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$76,234TotalAmt
Program Services$68,611ProgramServicesAmt
Management And General$7,623ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$57,508TotalAmt
Program Services$51,757ProgramServicesAmt
Management And General$5,751ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$76,283TotalAmt
Program Services$68,655ProgramServicesAmt
Management And General$7,628ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$32,145TotalAmt
Management And General$32,145ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$40,750TotalAmt
Management And General$40,750ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$20,650TotalAmt
Management And General$20,650ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$136,283TotalAmt
Program Services$41,955ProgramServicesAmt
Management And General$94,328ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$47,418TotalAmt
Management And General$47,418ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$51,548TotalAmt
Management And General$51,548ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$511,650TotalAmt
Program Services$511,650ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$29,823TotalAmt
Management And General$29,823ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$11,079TotalAmt
Management And General$11,079ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
DIRECTOR EXPENSE$77,521$77,521
MEMBERSHIPS$48,358$48,358
MEMBER SERVICES$31,431$31,431
MASC SEARCH SERVICES$24,090$24,090

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$23,957TotalAmt
Program Services$5,287ProgramServicesAmt
Management And General$18,670ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,323,365TotalAmt
Program Services$1,695,978ProgramServicesAmt
Management And General$627,387ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$240,579BOYAmt
EOY$333,111EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$769,810BOYAmt
EOY$830,101EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$38,294BOYAmt
EOY$41,080EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$23,995BOYAmt
EOY$26,283EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$664,299LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$409,665LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$277,896BOYAmt
EOY$254,634EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

FieldValueIRS element (for citing)
BOY$2,052,646BOYAmt
EOY$2,415,475EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$101,203BOYAmt
EOY$73,480EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,504,423BOYAmt
EOY$3,974,164EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$32,759BOYAmt
EOY$33,195EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$70,000BOYAmt
EOY$14,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$101,203BOYAmt
EOY$73,480EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$203,962BOYAmt
EOY$120,675EOYAmt
FieldValueIRS element (for citing)
Organization Follows FASB117Yes (X)OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

FieldValueIRS element (for citing)
BOY$3,300,461BOYAmt
EOY$3,853,489EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,300,461BOYAmt
EOY$3,853,489EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,504,423BOYAmt
EOY$3,974,164EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$234,625ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst$318,403NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets$0OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
Publicly Supported Org509a2Yes (X)PubliclySupportedOrg509a2Ind

Gifts Grants Contris Rcvd509 GiftsGrantsContrisRcvd509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,166,600CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$1,320,021CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,236,625CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,247,423CurrentTaxYearMinus1YearAmt
Current Tax Year$1,290,600CurrentTaxYearAmt
Total$6,261,269TotalAmt

Gross Receipts Admissions GrossReceiptsAdmissionsGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$1,245,777CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$815,338CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$1,148,625CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$1,342,801CurrentTaxYearMinus1YearAmt
Current Tax Year$1,415,236CurrentTaxYearAmt
Total$5,967,777TotalAmt

Total509 Total509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,412,377CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,135,359CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,385,250CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,590,224CurrentTaxYearMinus1YearAmt
Current Tax Year$2,705,836CurrentTaxYearAmt
Total$12,229,046TotalAmt

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$12,229,046PublicSupportTotal509Amt

Gross Investment Income509 GrossInvestmentIncome509Grp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$35,332CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$44,231CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$82,454CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$57,700CurrentTaxYearMinus1YearAmt
Current Tax Year$54,717CurrentTaxYearAmt
Total$274,434TotalAmt

Investment Income And UBTI InvestmentIncomeAndUBTIGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$35,332CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$44,231CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$82,454CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$57,700CurrentTaxYearMinus1YearAmt
Current Tax Year$54,717CurrentTaxYearAmt
Total$274,434TotalAmt

Total Support Calendar Year TotalSupportCalendarYearGrp

FieldValueIRS element (for citing)
Current Tax Year Minus4 Years$2,447,709CurrentTaxYearMinus4YearsAmt
Current Tax Year Minus3 Years$2,179,590CurrentTaxYearMinus3YearsAmt
Current Tax Year Minus2 Years$2,467,704CurrentTaxYearMinus2YearsAmt
Current Tax Year Minus1 Year$2,647,924CurrentTaxYearMinus1YearAmt
Current Tax Year$2,760,553CurrentTaxYearAmt
Total$12,503,480TotalAmt
FieldValueIRS element (for citing)
Public Support CY5090.97810PublicSupportCY509Pct
Public Support PY5090.97840PublicSupportPY509Pct
Investment Income CY0.02190InvestmentIncomeCYPct
Investment Income PY0.02160InvestmentIncomePYPct
Thirty Thr Pct Suprt Tests CY509Yes (X)ThirtyThrPctSuprtTestsCY509Ind

Schedule C IRS990ScheduleC

Total Direct Lobbying TotalDirectLobbyingGrp

FieldValueIRS element (for citing)
Filing Organizations Total$11,000FilingOrganizationsTotalAmt

Total Lobbying Expend TotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$11,000FilingOrganizationsTotalAmt

Other Exempt Purpose Expend OtherExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$1,684,978FilingOrganizationsTotalAmt

Total Exempt Purpose Expend TotalExemptPurposeExpendGrp

FieldValueIRS element (for citing)
Filing Organizations Total$1,695,978FilingOrganizationsTotalAmt

Lobbying Nontaxable Amount LobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Filing Organizations Total$234,799FilingOrganizationsTotalAmt

Grassroots Nontaxable GrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Filing Organizations Total$58,700FilingOrganizationsTotalAmt

Tot Lbbyng Grassroot Mns Non Tx TotLbbyngGrassrootMnsNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Tot Lbby Expend Mns Lbbyng Non Tx TotLbbyExpendMnsLbbyngNonTxGrp

FieldValueIRS element (for citing)
Filing Organizations Total$0FilingOrganizationsTotalAmt

Avg Lobbying Nontaxable Amount AvgLobbyingNontaxableAmountGrp

FieldValueIRS element (for citing)
Current Year Minus3$128,184CurrentYearMinus3Amt
Current Year Minus2$222,712CurrentYearMinus2Amt
Current Year Minus1$232,409CurrentYearMinus1Amt
Current Year$234,799CurrentYearAmt
Total$818,104TotalAmt
FieldValueIRS element (for citing)
Lobbying Ceiling$1,227,156LobbyingCeilingAmt

Avg Total Lobbying Expend AvgTotalLobbyingExpendGrp

FieldValueIRS element (for citing)
Current Year Minus3$60,110CurrentYearMinus3Amt
Current Year Minus2$60,710CurrentYearMinus2Amt
Current Year Minus1$9,553CurrentYearMinus1Amt
Current Year$11,000CurrentYearAmt
Total$141,373TotalAmt

Avg Grassroots Nontaxable AvgGrassrootsNontaxableGrp

FieldValueIRS element (for citing)
Current Year Minus3$32,046CurrentYearMinus3Amt
Current Year Minus2$55,678CurrentYearMinus2Amt
Current Year Minus1$58,102CurrentYearMinus1Amt
Current Year$58,700CurrentYearAmt
Total$204,526TotalAmt
FieldValueIRS element (for citing)
Grassroots Ceiling$306,789GrassrootsCeilingAmt

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceSCHEDULE C, PART II-A, LINE 1A - LOBBYINGFormAndLineReferenceDesc
ExplanationMASC ADVOCATES ON BEHALF OF MASSACHUSETTS SCHOOL COMMITTEES IN ALL LEGISLATIVE AND REGULATORY ARENAS, INCLUDING AT THE FEDERAL LEVEL. THE ISSUES THAT ARE FOLLOWED BY ASSOCIATION STAFF, BOARD OF DIRECTORS, MASC LEGISLATIVE COMMITTEE AND REPRESENTATIVES TO THE FEDERAL RELATIONS NETWORK HAVE A DIRECT IMPACT ON SCHOOL DISTRICT BUDGETS, EMPLOYER-EMPLOYEE RELATIONS, AND THE GOVERNANCE AUTHORITY OF EVERY SCHOOL COMMITTEE IN THE STATE.ExplanationTxt

Schedule D IRS990ScheduleD

Buildings BuildingsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$491,151OtherCostOrOtherBasisAmt
Depreciation$263,808DepreciationAmt
Book Value$227,343BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$173,148OtherCostOrOtherBasisAmt
Depreciation$145,857DepreciationAmt
Book Value$27,291BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$254,634TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp

FieldValueIRS element (for citing)
DescLEASE LIABILITYDesc
Amt$73,480Amt
FieldValueIRS element (for citing)
Total Liability$73,480TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd
Total Rev Etc Audited Fincl Stmt$3,078,955TotalRevEtcAuditedFinclStmtAmt
Net Unrealized Gains Invst$318,403NetUnrealizedGainsInvstAmt
Other Revenue$202,562OtherRevenueAmt
Revenue Not Reported$520,965RevenueNotReportedAmt
Revenue Subtotal$2,557,990RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,557,990TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,525,927TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included$202,562OtherExpensesIncludedAmt
Expenses Not Reported$202,562ExpensesNotReportedAmt
Expenses Subtotal$2,323,365ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,323,365TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART X, LINE 2:THE ASSOCIATION IS A TAX EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS, THEREFORE, EXEMPT FROM FEDERAL AND STATE INCOME TAX. ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE THE ASSOCIATION TO EVALUATE TAX POSITIONS TAKEN, INCLUDING THE POSITION THAT THE ASSOCIATION QUALIFIES AS A TAX-EXEMPT ORGANIZATION, AND RECOGNIZE A TAX LIABILITY (OR ASSET) IF THE ASSOCIATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS ANALYZED THE TAX POSITIONS TAKEN BY THE ASSOCIATION, AND HAS CONCLUDED THAT AS OF JUNE 30, 2024 AND 2023, THERE ARE NO UNCERTAIN TAX POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO EXAMINATIONS FOR YEARS PRIOR TO JUNE 30, 2021.
PART XI, LINE 2D - OTHER ADJUSTMENTS:DIRECT COST OF PUBLICATIONS, POLICY BROCHURES & MANAGEMENT INFORMATION 202,562.
PART XII, LINE 2D - OTHER ADJUSTMENTS:DIRECT COST OF PUBLICATIONS, POLICY BROCHURES & MANAGEMENT INFORMATION 202,562.

Schedule J IRS990ScheduleJ

FieldValueIRS element (for citing)
Written Employment ContractYes (X)WrittenEmploymentContractInd
Board Or Committee ApprovalYes (X)BoardOrCommitteeApprovalInd
Severance Payment0SeverancePaymentInd
Supplemental Nonqual Rtr Plan0SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm0EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org0CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs0CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org0CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs0CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments0AnyNonFixedPaymentsInd
Initial Contract Exception0InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

FieldValueIRS element (for citing)
PersonGLENN KOOCHERPersonNm
TitleEXECUTIVE DIRECTORTitleTxt
Base Compensation Filing Org$220,000BaseCompensationFilingOrgAmt
Compensation Based On Rltd Orgs$0CompensationBasedOnRltdOrgsAmt
Bonus Filing Organization$0BonusFilingOrganizationAmount
Bonus Related Organizations$0BonusRelatedOrganizationsAmt
Other Compensation Filing Org$0OtherCompensationFilingOrgAmt
Other Compensation Rltd Orgs$0OtherCompensationRltdOrgsAmt
Deferred Compensation Flng Org$0DeferredCompensationFlngOrgAmt
Deferred Comp Rltd Orgs$0DeferredCompRltdOrgsAmt
Nontaxable Benefits Filing Org$15,400NontaxableBenefitsFilingOrgAmt
Nontaxable Benefits Rltd Orgs$0NontaxableBenefitsRltdOrgsAmt
Total Compensation Filing Org$235,400TotalCompensationFilingOrgAmt
Total Compensation Rltd Orgs$0TotalCompensationRltdOrgsAmt
Comp Report Prior990 Filing Org$0CompReportPrior990FilingOrgAmt
Comp Report Prior990 Rltd Orgs$0CompReportPrior990RltdOrgsAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6THE MEMBERS OF THE MASSACHUSETTS ASSOCIATION OF SCHOOL COMMITTEES ARE THE PUBLICALLY ELECTED LOCAL SCHOOL COMMITTEES IN EACH TOWN & CITY IN THE COMMONWEALTH OF MASSACHUSETTS
FORM 990, PART VI, SECTION A, LINE 7ATHE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERS AT THE ANNUAL MEETING. THE MEMBERS ALSO APPROVE ALL BUSINESS BROUGHT BEFORE THEM AT THE ANNUAL MEETING.
FORM 990, PART VI, SECTION A, LINE 7BTHE BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERS AT THE ANNUAL MEETING. THE MEMBERS ALSO APPROVE ALL BUSINESS BROUGHT BEFORE THEM AT THE ANNUAL MEETING.
FORM 990, PART VI, SECTION B, LINE 11BTHE BOARD OF DIRECTORS HAS DELEGATED THE RESPONSIBILITY OF REVIEWING, PROVING & SIGNING THE FORM 990 TO THE EXECUTIVE DIRECTOR. THE 990 IS MADE AVAILABLE TO ALL BOARD MEMBERS UPON REQUEST.
FORM 990, PART VI, SECTION B, LINE 12CTHE ASSOCIATION HAS A WRITTEN CONFLICT OF INTEREST POLICY THAT REQUIRES ALL BOARD MEMBERS & EMPLOYEES TO DISCLOSE CONFLICTS. THE BOARD REVIEWS THESE ANNUALLY TO ASSURE THAT NO CONFLICTS EXIST.
FORM 990, PART VI, SECTION B, LINE 15THE ASSOCIATION'S GOVERNING BODY NEGOTIATE A CONTRACT WITH THE EXECUTIVE DIRECTOR USING ITS VARIOUS SOURCES TO EVALUATE THE COMPENSATION OF THE EXECUTIVE. THE BOARD MUST APPROVE THE WRITTEN AGREEMENT.
FORM 990, PART VI, SECTION C, LINE 19THE ASSOCIATION MAKES AVAILABLE THROUGH ITS WEBSITE & IN ITS OFFICES ALL GOVERNING DOCUMENTS TO ANYONE WHO ASKS FOR THEM.
NOTHERE IS NO CHANGE FROM THE PRIOR YEAR IN THE COMMITTEE OVERSIGHT OF THE AUDIT OF THE FINANCIAL STATEMENTS.

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